金融監督管理委員會民國110年6月21日金管銀法字第11002706961號

銀行對海外之主權國家債權，其中以當地貨幣計價，並由相同幣別計價之負債作為資金來源者，於計算本行及合併之資本適足比率時，得適用當地主管機關對該類債權所定之風險權數，自110年7月1日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the following stipulation: banks who hold overseas sovereign debt obligations denominated in local currency and use liabilities denominated in the same currency as a source of funds shall apply the risk weight stipulated by the local competent authority for banks\' overseas sovereign exposures when calculating its stand-alone and consolidated capital adequacy ratio (stipulation shall become effective from 1st, July 2021)