Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 9
The term “Specified Insurance Company” referred to in these Regulations means an insurance company or the holding company of an insurance company that issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Insurance Contract.
中文原文 金融機構執行共同申報及盡職審查作業辦法第9條
本辦法所稱特定保險公司，指任何發行具現金價值保險契約或年金保險契約、或須對具現金價值保險契約或年金保險契約承擔給付義務之保險公司或其控股公司。