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DIRECTION
QUARTERLY DISCLOSURE OFMATERIAL FINANCIAL AND BUSINESS INFORMATION BY BANKS
As last amended by the Ministry of Finance On February 23, 2004
Ref. No.: Tai-Tsai-Rong-(6)-Zi-0936000151
1. Banks shall publicly disclose the following material financial and
business information on a quarterly basis (R.O.C. incorporated banks
shall use the format of Attachment I [NOT TRANSLATED], investment
and trust companies shall use the format of Attachment II [NOT
TRANSLATED], and the Taiwan branches of foreign banks shall use the
format of Attachment III):
(1) Asset and Liability Information:
1. Balance sheet;
2. Ratios of demand deposits, time deposits and foreign
currency deposits to total deposit; and
3. Ratio of small or medium-size enterprise loans and
consumer loans to total loan.
(2) Income statement;
(3) Statement of capital adequacy (not applicable to the Taiwan
branches of foreign banks);
1. Ratio of self-owned capital;
2. Fist class capital;
3. Second class capital;
4. Third class capital;
5. Capital deduction item;
6. Net amount of self-owned capital;
7. Total amount of risk assets; and
8. Ratio of assets to net worth.
(4) A statement of asset quality consisting of:
1. Overdue loans;
2. Delinquent accounts;
3. Overdue loan ratio;
4. Classified loans;
5. Ratio of classified loans to total loans;
6. Loan reserves and loan loss reserves for loans under
collection; and
7. Write off amounts for bad debts.
(5) Management Information consisting of:
1. Concentration of credit extensions;
2. General conditions of investee businesses (not applicable to
Taiwan branches of foreign banks);
3. Polic ies with regard to the extension of loans, delinquent
accounts, and provisions for investment loss reserves; and
4. Matters requiring special notation.
(6) Profitability consisting of:
1. Rate of return on assets;
2. Rate of return on earnings;
3. Net profit rate; and
4. The average amounts of interest bearing assets and interest
paying liabilities and current average interest rate (market
risk).
(7) Liquidity consisting of an analysis of the maturation of assets and
liabilities; and
(8) Market Risk Sensitivity including:
1. Ratio of interest-rate sensitive assets to debt;
2. Ratio of interest-rate sensitivity exposure to net worth; and
3. Major foreign currency positions (market risk)
(9) The content of Banks' annual reports (shall be publicly disclosed
on their websites after obtaining approvals from shareholders
meeting).
(10) Other: (not applicable to the Taiwan branches of foreign banks)
1. The names, professional knowledge and independency of
Banks' directors and supervisors, where the director or the
supervisor is a representative of a juridical person
shareholder, the name of such juridical person shareholder
shall be disclosed;
2. The salaries of Banks' directors and supervisors;
3. If the representative of the juridical person shareholder is the
top ten major shareholders, it should be specified that the
names of the juridical person shareholder, the holding shares,
the ratio on issued shares divided by holding shares, and the
shares of pledged;
4. Major purchases and disposals of assets;
5. Corporate governance: Please fill in the "Differences
Between the Operation Status of a Banking Corporation’s
Governance and the Guidelines for Banking Corporation’s
Governance"; and
6. Information relating to new financial products.
2. Banks are required to publicly disclose the above material financial and
business information on their web sites [within the following time
frames]: Annual financial and business information shall be posted within
four (4) months following the end of each fiscal year; Semi-annual
financial and business information shall be posted within two (2) months
following the end of each fiscal half year, and financial and business
information for the first and third quarters shall be posted within one (1)
month following the end of the first and third quarters, as applicable, of
each fiscal year. The information described above that is to be disclosed
on a bank's web site shall be maintained on such website for at least one
(1) year [from the date of posting]. |