A Study of Banking Capital Adequacy Requirement and Supervision Under BASEL Ⅱ: The Cases of Hong Kong and Taiwan

• Main Authors: Jun-Yu Zhong, 鍾君宇
• Other Authors: 郭建中
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/47736584065364729093

碩士 === 淡江大學 === 中國大陸研究所碩士班 === 96 === Since 1988, Basel Committee on Banking Supervision (BCBS) announced the Basel Capital Accord. It made the standard for the percentage of bank regulatory capital and risk- weighted assets to avoid the financial crises happened again. And then BCBS announced the New Basel Capital Accord (Basel Ⅱ) in 2004. The Pillar 2 of the Basel Ⅱ made standards for supervision institutes of every countries to supervise and manage the capital adequacy requirement of financial institutes. Expect that under this framework, every bank around the world can progress into a soundness, professional work and also take care for the management of risk. The article discusses the issues about banking supervision at first. From the economy point of view to observe why banks need government to supervise. And then introduce the origin and contents of the old Basel’s, and then discuss in 1996 especially focus on modifying the content of minimum capital adequacy rate of Basel Capital Accord. Finally, I introduce the New Basel Capital Accord developmental process, contents and core principles for effective Banking Supervision. And in the end of the thesis will introduce the change and the history of Taiwan and Hong Kong’s system of banking supervision, and then discuss and compare the difference of the supervision method of banking capital adequacy requirement between Hong Kong and Taiwan after executing Basel Ⅱ. And take the experience of the management of minimum capital adequacy requirement in Hong Kong for the research of the management in Taiwan.