Regulations Governing Public Disclosure of Information by Life Insurance Enterprises Article 10
Material information bearing on the rights and interests of the consuming public" refers to the following:1. A change in shareholder equity of 10 percent or more.2. Any litigation, non-litigation, administrative disposition, administrative litigation, or application for or execution of a provisional attachment or provisional injunction having a material effect on finance or operations.3. A change of chairman, general manager, independent director, or one third or more of the directors.4. A change of responsible person for the branch office of a foreign insurance enterprise in Taiwan.5. A change of certifying CPA or a change in the fiscal year; the preceding provision does not apply if the change of certifying CPA is effected due to internal adjustment of the accounting firm.6. A capital increase ordered by the competent authority pursuant to regulations in Article 143-6 or Article 149, paragraph 1 of the Act.7. A board of directors resolution for a capital decrease or issuance of new shares for a capital increase.8. Failure to obtain the competent authority's approval for a plan for capital increase or decrease or a capital increase application under the preceding two subparagraphs.9. A change in the company name.10. Dissolution or transfer of insurance contracts.11. A CPA issues an audit or review report containing an opinion other than an unqualified. However, the same does not apply in cases where the certifying CPA issues a qualified audit or review report for reason of annual amortization of losses as permitted by law, or for reason that the amount of investment by a non-material subsidiary or the amount of investment accounted for using the equity method and gain or loss thereupon as presented in the interim financial report is calculated on the basis of the investee company's financial report that has not been audited or reviewed by a CPA.12. The enterprise's assets are insufficient to satisfy its liabilities.13. Any occurrence of malpractice, litigation, or ineffective investment or business management likely to affect goodwill or financial soundness.When the circumstances of any subparagraph above apply to an enterprise engaging in insurance of the person, the enterprise shall report the facts of the occurrence, its effects, and its handling to the competent authority within two days, and shall additionally provide an explanation through a press conference or through publication on a website designated by the competent authority.Where matters in Paragraph 1 require the resolution of the board of directors, the date of resolution of the board of directors must be before the date of the occurrence of the event. The matters must be handled in accordance with regulations in the preceding paragraph within two days of the date of resolution of the board of directors.The provisions in subparagraph 1, subparagraph 3 and subparagraph 7 of paragraph 1 hereof do not apply to foreign insurance enterprises.
中文原文 人身保險業辦理資訊公開管理辦法第10條
攸關消費大眾權益之重大訊息指下列事項：
一、股權變動達百分之十以上者。
二、因訴訟、非訟、行政處分、行政爭訟或假扣押、假處分之申請或執行事件，對財務或業務有重大影響者。
三、董事長、總經理、獨立董事或三分之一以上董事發生異動者。
四、外國保險業在臺分公司負責人發生異動者。
五、更換簽證會計師或變更會計年度者。
但更換簽證會計師係因會計師事務所內部調整者，不在此限。
六、經主管機關依本法第一百四十三條之六或第一百四十九條第一項規定命令增資者。
七、董事會決議減資、增資發行新股者。
八、前二款減資、增資計畫或增資申請案未獲主管機關核准者。
九、變更公司名稱者。
十、有解散或保險契約轉讓之情事者。
十一、公告申報之財務報告經會計師出具無保留意見以外之查核或核閱報告者，但依法令規定損失得分年攤銷，或期中財務報告因非重要子公司或採用權益法之投資及相關損益金額係採未經會計師查核或核閱之財務報告計算，經其簽證會計師出具保留意見之查核或核閱報告者，不在此限。
十二、資產不足以清償其債務。
十三、發生舞弊、訴訟、投資或業務經營不善，有影響商譽或財務健全之虞者。
十四、依保險業資產評估及逾期放款催收款呆帳處理辦法第十二條第二項逾期放款及催收款之轉銷者。
人身保險業有前項各款所定情事之一者，除應於事實發生二日內，將事實發生之經過、影響及處理情形向主管機關報告外，並應於公司及主管機關指定之網站公開或召開記者會說明。
第一項各款有提董事會決議者，董事會決議日先於事實發生日，應於董事會決議日起二日內依前項規定辦理。
第一項第一款、第三款及第七款之規定，不適用於外國保險業。
一、股權變動達百分之十以上者。
二、因訴訟、非訟、行政處分、行政爭訟或假扣押、假處分之申請或執行事件，對財務或業務有重大影響者。
三、董事長、總經理、獨立董事或三分之一以上董事發生異動者。
四、外國保險業在臺分公司負責人發生異動者。
五、更換簽證會計師或變更會計年度者。
但更換簽證會計師係因會計師事務所內部調整者，不在此限。
六、經主管機關依本法第一百四十三條之六或第一百四十九條第一項規定命令增資者。
七、董事會決議減資、增資發行新股者。
八、前二款減資、增資計畫或增資申請案未獲主管機關核准者。
九、變更公司名稱者。
十、有解散或保險契約轉讓之情事者。
十一、公告申報之財務報告經會計師出具無保留意見以外之查核或核閱報告者，但依法令規定損失得分年攤銷，或期中財務報告因非重要子公司或採用權益法之投資及相關損益金額係採未經會計師查核或核閱之財務報告計算，經其簽證會計師出具保留意見之查核或核閱報告者，不在此限。
十二、資產不足以清償其債務。
十三、發生舞弊、訴訟、投資或業務經營不善，有影響商譽或財務健全之虞者。
十四、依保險業資產評估及逾期放款催收款呆帳處理辦法第十二條第二項逾期放款及催收款之轉銷者。
人身保險業有前項各款所定情事之一者，除應於事實發生二日內，將事實發生之經過、影響及處理情形向主管機關報告外，並應於公司及主管機關指定之網站公開或召開記者會說明。
第一項各款有提董事會決議者，董事會決議日先於事實發生日，應於董事會決議日起二日內依前項規定辦理。
第一項第一款、第三款及第七款之規定，不適用於外國保險業。