IAS 39 中規範備供出售金融資產 (AFS) 未實現損益認列於其他綜合收益 (OCI)，俟實際處分後始認計入當期損益。另外，AFS未實現損益排除在第一級自有資本計算外，當損益實現時才影響資本適足率 (BIS ratio)。因此本研究包含探討銀行是否會選擇性地實現AFS損益，藉此從事盈餘管理和調整資本適足率。本研究樣本包含 2013 至 2017年 37 家台灣銀行。實證結果發現：（一）銀行會運用備供出售金融資產已實現損益平穩盈餘。（二）當銀行資本適足率較其平均年度為低時，傾向實現較多備供出售金融資產損益。

Under IAS 39, unrealized available-for-sale (AFS) securities gains and losses are recognized in other comprehensive income (OCI). These gains and losses would be reclassified to earnings only when they are realized. Similarly, unrealized gains and losses on AFS securities are excluded from Tier 1 regulatory capital and would affect Bank of International Settlement (BIS) ratio only when realized. The purpose of this paper is to examine whether banks in Taiwan are motivated to manage earnings and BIS ratio by selectively realizing AFS gains and losses. Our sample include 37 Taiwanese commercial banks during 2013 to 2017. Our findings reveal that (i) banks in general would choose to realize AFS securities gains and losses to smooth earnings and (ii) banks with lower regulatory capital are more likely to realize more gains.

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