A Study on Impact Factors of the Banking Capital Adequacy

[[abstract]]自2007 年8 月起，美國之次級房貸、雷曼兄弟破產、國際債券等危機引爆本 次金融危機後，迅速擴散蔓延至世界各地，引發全球金融危機。金融風暴後，世 界各國和國際組織體悟到「大到不能倒」銀行對金融體系的負面影響和衝擊。巴 塞爾銀行監理委員會為應對此次金融危機，於2010 年12 月發布資本與流動性改 革內容（Basel Ⅲ），以提高銀行的應變能力和金融體系的健全性。其中在強化個 別銀行健全性之個體審慎監理法規，例如提高資本品質及水準、擴大風險性資產 涵蓋範圍、增訂槓桿比率及增訂最低流動性標準等；至於在確保金融體系整體穩 定之總體審慎監理政策，例如針對順景氣循環問題訂定資本保護緩衝（capital conservation buffer）和抗景氣循環緩衝資本（countercyclical capital buffer），以及 針對系統性風險及相互關聯性增提額外資本或嚴格限制大額暴險等，對各國而言 仍是相當新的議題，且對全球銀行體系之衝擊不小，實施此新金融監理措施事實 上也面臨不小的挑戰。因此銀行應隨時注意各項指標，隨財務面與總體經濟面之 變化調整營運策略，據以檢討改進內部所訂定之資本適足性管理政策，以確保資 本結構之健全並降低經營風險。[[abstract]]Since August 2007 the U S subprime mortgage collapse of Lehman Brothers international bonds and other crisis detonated after the financial crisi quickly spreading to the rest of the world triggered a global financial crisis After the financial crisis countries and international organizations realized that the" too big to fail "banks in the financial system and the negative impact of shocks Basel Committee on Banking Supervision in response to the financial crisis released in December 2010 capital and liquidity reform content (Basel Ⅲ) in order to improve the bank's soundness and resilience of the financial system Which strengthen the soundness of individual banks careful supervision of individual regulations such as improving the quality and level of capital to expand the coverage of risky assets the addition of a minimum leverage ratio and liquidity standards update; As for the overall stability of the financial system to ensure that the overall prudential supervision policy for example set along the cyclical problem of capital protection buffer (capital conservation buffer) and anti-cyclical capital buffer (countercyclical capital buffer) and for systemic risk and interconnectedness provide additional capital gain or severely restrict large exposure etc For countries is still relatively new issue and the impact of the global banking system is not small the implementation of this new financial supervisory measures in fact face no small challenge Therefore banks should pay attention to the indicators with the changes in the overall economy and the financial side surface of the adjustment operation strategy according to an internal review to improve the stipulated capital adequacy management policies to ensure a sound capital structure and reduce business ris