Offshore Banking Act Enforcement Rules Article 18-3

An offshore insurance branch shall allocate working capital for its operation at the minimum amount of US$2 million.The FSC may adjust the minimum amount of the working capital referred to in the preceding paragraph in view of domestic economic and financial circumstances.
中文原文 國際金融業務條例施行細則第18-3條
國際保險業務分公司,應專撥最低營業所用資金二百萬美元。
前項最低營業所用資金,金管會得視國內經濟、金融情形調整之。

English translation for reference only; the Chinese text prevails. Not legal advice.