Page 58 - 中央存保108年年報

註:1. 政府於97年10月宣布至98年12月31日止，對參加存款保險之金融機構，其存款人之所有存款(即存款保險條例第12條第1項及第2項 規定之存款本息)均全額保障，不受存款保險最高保額之限制，復於98年10月宣布延長一年至99年12月31日止。前開存款全額保障 措施業自100年1月1日起恢復限額保障制度。
2. 本表基準日為各該年之12月31日。
3. 依存款保險條例第6條規定，自96年起保險賠款特別準備金區分為一般金融與農業金融等二準備金帳戶。其中一般金融係指本國銀
行、中華郵政公司、外國及大陸地區銀行在臺分行及信用合作社;農業金融係指全國農業金庫、農會信用部及漁會信用部。
4. 保額內存款，係指要保機構每一存款人最高保額以下存款之總額，存款保險自100年1月1日起恢復限額保障，且最高保額由96年7月
1日起實施之新臺幣150萬元提高為300萬元。
5. 存款保險費率:
(1)96年7月1日起，一般金融機構(指銀行及信用合作社)保額內存款風險差別費率為萬分之3、4、5、6、7等五級，保額以上 存款固定費率為萬分之0.25，但自99年1月1日起保額以上存款固定費率為萬分之0.5。農漁會信用部保額內存款風險差別費率 為萬分之2、3、4、5、6等五級;保額以上存款固定費率為萬分之0.25。
(2)自100年1月1日起，銀行及信用合作社之保額內存款風險差別費率分別為萬分之5、6、8、11、15及萬分之4、5、7、10、14 等五級;保額以上存款固定費率為萬分之0.5。農漁會信用部保額內存款風險差別費率仍為萬分之2、3、4、5、6等五級;保 額以上存款固定費率為萬分之0.25。
6. 行政院金融重建基金設置及管理條例第3條規定，本公司自91年1月起10年內，應將89年1月1日調高存款保險費率所增加之存款保險 費收入，撥付金融重建基金。
7. 因配合行政院核定金融重建基金與保險賠款特別準備金合併運用機制，本公司保險賠款特別準備金自96年9月起陸續分攤處理經營不 善金融機構之賠付款，致99年至101年一般金融機構保險賠款特別準備金及該準備金占保額內存款比率為0。
8. 政府自97年10月至99年12月31日止實施存款全額保障制度，爰保險賠款特別準備金占保額內存款比率已不具意義，故以「-」表 示。
Notes: 1. The government announced in October 2008 that deposits at all financial institutions participating in deposit insurance scheme (including principal and interest as set out in Article 12, paragraphs 1 and 2 of the Deposit Insurance Act ) would be provided with temporary blanket guarantee without being limited to the coverage limit until December 31, 2009. This was later extended by one year to December 31, 2010. The deposit insurance system resumed limited coverage on January 1, 2011.
2. The date of record for the annual figures in the table is December 31 of each year.
3. According to the provisions of Article 6 of the Deposit Insurance Act, the Deposit Insurance Payout Special Reserves have been divided
into two accounts since 2007. One is for general financial institutions and the other is for agricultural financial institutions. The term “General Account” refers to general financial institutions, which includes domestic banks, Chunghwa Post Co., Ltd., Taiwan branches of foreign banks and mainland Chinese banks, and credit cooperatives, whereas the term “Agricultural Account” refers to agricultural financial institutions, which includes the Agricultural Bank of Taiwan and the credit departments of farmers’ and fishermen’s associations.
4. The term “Covered Deposits” refers to the total deposit amount of each depositor under the coverage limit in an insured institution. After a period of blanket guarantee, the deposit insurance system resumed limited coverage on January 1, 2011, at which point the coverage limit was raised to NT$3 million from the NT$1.5 million coverage limit that had taken effect on July 1, 2007.
5. Deposit Insurance Premium Rates:
(1) From July 1, 2007, the premiums charged to general financial institutions (including banks and credit cooperatives) for covered
deposits were divided into five risk-based tiers of 0.03%, 0.04%, 0.05%, 0.06%, and 0.07%. For eligible deposits in excess of the coverage limit, a flat premium rate of 0.0025% was adopted. However, this flat premium rate was raised to 0.005% from January 1, 2010. The premiums charged to the credit departments of farmers’ and fishermen’s associations for covered deposits were divided into five risk-based tiers of 0.02%, 0.03%, 0.04%, 0.05%, and 0.06%. For eligible deposits in excess of the coverage limit, a flat premium rate of 0.0025% was adopted.
(2) From January 1, 2011, the premiums for banks were divided into five risk-based tiers of 0.05%, 0.06%, 0.08%, 0.11%, 0.15%, while for credit cooperatives the rates were set at 0.04%, 0.05%, 0.07%, 0.10%, and 0.14%. For deposits in excess of the coverage limit, a flat premium rate of 0.005% was adopted. The premiums charged to the credit departments of farmers’ and fishermen’s associations for covered deposits remained at 0.02%, 0.03%, 0.04%, 0.05%, and 0.06%, with the same flat premium rate of 0.0025% for deposits in excess of the coverage limit.
6. Article 3 of the Act for the Establishment and Administration of the Financial Restructuring Fund requires that, during the ten-year period beginning from January 2002, any incremental deposit insurance premium income that arises as a result of the increase in the deposit insurance premium rate that took effect on January 1, 2000 must be transferred by the CDIC to the Financial Restructuring Fund.
7. Beginning in September 2007, the CDIC’s Deposit Insurance Payout Special Reserves were used to share the burden of compensation paid out for the resolution of failed financial institutions under the “Mechanism for the Combined Use of the Financial Restructuring Fund and the Deposit Insurance Payout Special Reserves” as approved by the Executive Yuan. Thus, from 2010 to 2012 the Deposit Insurance Payout Special Reserve for ordinary financial institutions, as well as the ratio of this Reserve to covered deposits, were both zero.
8. From October 2008 to December 31, 2010, the government implemented temporary blanket guarantee for deposit insurance, and thus the ratio of the Deposit Insurance Payout Special Reserves to covered deposits had no relevant meaning, and was hence denoted by “-” in the table.
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重要統計資料