Institutional Long-Term Care Juridical Entities Act Article 16
Any institutional long-term care juridical entities shall not be aunlimited liability shareholder of a company, a general partner of a limited partnership, or a partner of a partnership enterprise. For such aorganization that is a limited liability shareholder of a company or a limited partner of a limited partnership, the total investment and the amount or percentage of the investment in a single company or limited partnership shall not exceed certain limits.Any shares acquired by ainstitutional long-term care juridical entities through capital increase out of earnings or reserves in regard to the aforesaid investment, shall not be counted into the total investment and the amount of investment in a single company or limited partnership.The limits on the total investment of ainstitutional long-term care juridical entities, as set forth in Paragraph 1, are as follows:1. Ainstitutional long-term care juridical entities shall not engage in investment activities if the total net worth thereof is less than the required amount of capital.2. Ainstitutional long-term care juridical entities may invest aamount up to forty percent of the excess of the total net worth over the capital amount if the total net worth thereof is greater than, but less than double, the capital amount.3. Ainstitutional long-term care juridical entities may invest aamount up to sixty percent of the excess of the total net worth over double of the capital amount if the total net worth thereof is equal to or greater than double the capital amount.The amount of investment made by ainstitutional long-term care juridical entities in a single company shall not exceed twenty percent of the company’s paid-in capital. However, this rule does not apply when the enterprises invested by institutional long-term care juridical entities in accordance with government policies have obtained special approval from the central competent authority.Institutional long-term care juridical entities shall not invest in derivatives.
中文原文 長期照顧服務機構法人條例第16條
長照機構法人不得為公司之無限責任股東、有限合夥之普通合夥人或合夥事業之合夥人；其為公司之有限責任股東或有限合夥之有限合夥人時，投資總額及對單一公司或有限合夥之投資金額或投資比率，不得超過一定之限制。
長照機構法人因前項之投資，以盈餘或公積增資配股所得之股份，不計入投資總額及對單一公司、有限合夥之投資金額。
第一項長照機構法人所有投資總額限制：
一、長照機構法人淨值總額未達應有之資本額者，不得投資。
二、長照機構法人淨值總額超過資本額，而未達資本額二倍者，得投資淨值總額超過資本額部分之百分之四十。
三、長照機構法人淨值總額超過資本額達二倍以上者，得投資淨值總額超過資本額二倍部分之百分之六十。
長照機構法人對單一公司之投資額，不得超過公司實收股本之百分之二十。
但長照機構法人配合政府政策投資之事業，經中央主管機關專案核准者，不在此限。
長照機構法人不得投資衍生性金融商品。
長照機構法人因前項之投資，以盈餘或公積增資配股所得之股份，不計入投資總額及對單一公司、有限合夥之投資金額。
第一項長照機構法人所有投資總額限制：
一、長照機構法人淨值總額未達應有之資本額者，不得投資。
二、長照機構法人淨值總額超過資本額，而未達資本額二倍者，得投資淨值總額超過資本額部分之百分之四十。
三、長照機構法人淨值總額超過資本額達二倍以上者，得投資淨值總額超過資本額二倍部分之百分之六十。
長照機構法人對單一公司之投資額，不得超過公司實收股本之百分之二十。
但長照機構法人配合政府政策投資之事業，經中央主管機關專案核准者，不在此限。
長照機構法人不得投資衍生性金融商品。