OREANDA-NEWS. Fitch Ratings has today assigned a National Long-Term Rating of 'A(twn)' to Bank of Kaohsiung's (BOK) outstanding Basel-II Tier 2 capital instruments (B2T2) totalling TWD3bn, and 'A-(twn)' to its outstanding Basel III Tier 2 capital instruments (B3T2) totalling TWD4bn. The B2T2 bonds will mature on 20 January 2016, and the B3T2 bonds between 6 August 2020 and 3 December 2021.

KEY RATING DRIVERS
SUBORDINATED DEBT
BOK's B2T2 bonds are rated one notch below the bank's National Long-Term Ratings, to reflect the debt's subordinated status and the absence of any going-concern loss-absorption mechanism.

The bank's B3T2 bonds are rated two notches below its National Long-Term Ratings. This consists of zero notches for non-performance risk and two for loss severity, reflecting the limited recovery prospects for Taiwanese B3T2 notes, in contrast with the typical one notch for standard B3T2 instruments. Taiwan's B3T2 bonds adopted a less easily triggered government receivership as the point of non-viability (PONV) than the standard B3T2's PONV (i.e. regulatory decisions to write-off securities or inject public sector capital). Fitch believes Taiwan's authorities would only move a bank into insolvency administration when it reaches a very low capital level, reducing the recovery prospects for B3T2 notes.

The anchor rating for subordinated bonds is BOK's support-driven National Long-Term Rating, as Fitch believes the bank's 45% controlling owner Kaohsiung City Government (KCG) - or indirectly the state, through the city government - has a strong interest in supporting BOK to fulfill financial obligations, if needed. This is based on Kaohsiung being the second-largest municipality in Taiwan, and the bank's strong linkage with KCG. KCG controls the majority on the board; BOK is a banker to KCG, and extends policy loans in line with the KCG's policy objectives.

These aforementioned notching practices for subordinated bonds are in accordance with Fitch's criteria on rating bank regulatory capital of financial institutions.

RATING SENSITIVITIES
SUBORDINATED DEBT
Any change to the BOK's National Long-Term Rating is likely to trigger a similar change in its debt ratings.

Rated outstanding debt as detailed below:

Basel II:
ISIN TW000G103097: TWD3bn, to mature on 20 January 2016, assigned 'A(twn)'

Basel III:
ISIN TW000G103105: TWD1.3bn, to mature on 6 August 2020, assigned 'A-(twn)'
ISIN TW000G103147: TWD0.15bn, to mature on 3 December 2021, assigned 'A-(twn)'
ISIN TW000G103139: TWD0.65bn, to mature on 29 October 2021, assigned 'A-(twn)'
ISIN TW000G103113: TWD0.7bn, to mature on 5 September 2020, assigned 'A-(twn)'
ISIN TW000G103121: TWD1.2bn, to mature on 25 March 2021, assigned 'A-(twn)'

The other ratings on BOK are unchanged, and are as follows:

National Long-Term Rating of 'A+(twn)'; Stable Outlook
National Short-Term Rating of 'F1+(twn)'