Enforcement Rules of the National Health Insurance Act Article 3
The Insurer shall prepare annual budget and final financial statement in accordance with the business plan of the National Health Insurance (hereinafter referred to as the “Insurance”) and condition of the operation of safety reserve, and report to the Competent Authority with a copy to the NHIC for file and inspection.
中文原文 全民健康保險法施行細則第3條
保險人應依全民健康保險（以下稱本保險）業務計畫及安全準備運用狀況，編列年度預算及年終決算報告，報主管機關，並分送健保會備查。