從資本適足率論銀行風險監理兼論其業務經營

Abstract

銀行因為在公司治理上的特殊性與其擔任資金中介的角色，故在經濟金融體系上具有舉足輕重的地位，因此若銀行經營不善，將衝擊整體金融市場之穩定。為了防止銀行的經營風險，銀行須以其自有資本做為緩衝機制，因此各國監理機關將注意力放在銀行自有資本之充實，以茲承擔風險性資產而產生資本適足率該量化監理。\n我國配合BCBS公布的Basel I至Basel IV修正我國銀行相關監理法規，目前我國的法定最低資本要求分別為：普通股權益比率不得低於7%、第一類資本比率不得低於8.5%、資本適足率不得低於10.5%。且我國設定之資本適足率標準乃本研究中最高，其原因係我國已將BaselIII之留存緩衝資本所規定之2.5%，計入最低資本要求。此乃便於計算的立法模式。\n另外，隨著金融科技的發展，為滿足客戶一站式消費需求，各國銀行以跨業經營的方式擴展其業務範圍。然而，金融機構跨業經營下產生的金融集團有其特有風險，其中就防止資本重複計算上，金融集團聯合論壇、美國與歐盟的方法與我國金融控股公司法有些許不同。在透過合併報表已可處理原先設計出金融集團資本適足率以防止資本的雙重與多重利用之狀況下，本文建議應如同美國針對銀行業的監理，對於各種金融控股公司以合併報表計算該行業的集團合併資本適足率。\n最後，我國銀行業者把符合資本適足率的重心放在提高其自有資本而非降低風險性資產，因此在大銀行現金增資較小型銀行容易的情況下，似可見未來我國銀行業大者恆大、小者合併的趨勢。再加上金管會對銀行業高度管制的監理，逐漸造成金融活動往監理較少的非銀行移動，乃我國主管機關需要關注的議題。

Due to the unique features of corporate governance and the role of financial intermediary, banks play an important role in a economic and financial system. Therefore, if banks go bankrupt, the stability of a financial market will be affected. In order to prevent banks from operating risks, banks need to use their own funds as a buffer. As the result, supervisors focus on increasing own funds of banks, and let banks bear their own risk-weighted assets with capital adequacy ratio.\nWe amended our banking act with Basel I to Basel IV, and our capital adequacy standards are Common Equity Tier 1 must be at least 4.5% of risk-weighted assets; Tier 1 Capital must be at least 6.0% of risk-weighted assets, and Total Capital must be at least 8.0% of risk-weighted assets. What’s more, our current capital adequacy standards are the highest in this study because we put a capital conservation buffer of 2.5% in our capital adequacy standards in order to easily calculate.\nIn addition, with the development of financial technology, banks expand their businesses by financial comprehensive operation to give one-stop services. However, it makes financial conglomerates which are composed of financial institutions have their own unique risks. Especially on double or multiple gearing, the methods of our Financial Holding Company Act are different from the ways of The Joint Forum on Financial Conglomerates, U.S. and the EU. This article suggests that the function of capital adequacy ratio of financial conglomerates is to prevent double or multiple gearing, which can be replaced by the consolidated financial statement.\nFinally, the focus to maintain capital adequacy ratio of our banks is on increasing their own funds rather than reducing risk-weighted assets. Therefore, as it is easier for large banks to raise capital than small banks, it seems to be a trend for banks to merge. In addition, the highly regulating supervision on banks caused financial activities moving to non-banks, which is an issue needed to concern.