保險專刊
作者：彭金隆(Jin-Lung Peng) 林建智(Jan-Juy Lin) 邱虹元(Hung-Yuan Chiou)
由國際金融集團資本適足規範論我國金融控股公司資本監理制度The Capital Regulation of Financial Holding Companies in Taiwan
摘要
國際監理組織對金融集團資本適足性建議的方法和原則，仍偏向以個別法方式計算，雖可解決集團內資本多重計算問題，但無法解決多角化效果及集中效果所導致風險的變化。檢視我國金控資本適足性規範發現，國際規範僅適用於跨業明顯的金融集團，然我國不論跨業明顯均採用。現行規範利用簡單加減運算，亦不易計算金控集團實際面臨之風險與資本適足率。對於未受相關資本適足率規範金控子公司採相同標準，不無商榷之餘地。
關鍵字：金融集團、金控公司、集團資本適足
Abstract
The supervision on the capital adequacy of financial conglomerates (FCs) were introduced by the Joint Forum and the Directive of FCs of the European Union. In Taiwan, it is suggested that the following issues need to be observed: First of all, without taking into account of the extent of business integration of kinds of financial holding companies (FHCs). Secondly, neither can it determine the minimum capital adequacy ratio, nor can it efficiently assess the performance of FHCs. Furthermore, it has always been criticized that the current system adds up all the capitals of different subsidies in a FC, and treat non-regulated ones the same.
Keywords: financial conglomerate, financial holding company, capital adequacy
國際監理組織對金融集團資本適足性建議的方法和原則，仍偏向以個別法方式計算，雖可解決集團內資本多重計算問題，但無法解決多角化效果及集中效果所導致風險的變化。檢視我國金控資本適足性規範發現，國際規範僅適用於跨業明顯的金融集團，然我國不論跨業明顯均採用。現行規範利用簡單加減運算，亦不易計算金控集團實際面臨之風險與資本適足率。對於未受相關資本適足率規範金控子公司採相同標準，不無商榷之餘地。
關鍵字：金融集團、金控公司、集團資本適足
Abstract
The supervision on the capital adequacy of financial conglomerates (FCs) were introduced by the Joint Forum and the Directive of FCs of the European Union. In Taiwan, it is suggested that the following issues need to be observed: First of all, without taking into account of the extent of business integration of kinds of financial holding companies (FHCs). Secondly, neither can it determine the minimum capital adequacy ratio, nor can it efficiently assess the performance of FHCs. Furthermore, it has always been criticized that the current system adds up all the capitals of different subsidies in a FC, and treat non-regulated ones the same.
Keywords: financial conglomerate, financial holding company, capital adequacy
