Regulations for Establishment and Administration of Foreign Insurance Enterprises Article 7
The head office of a foreign insurance enterprise shall set aside minimum working capital for each branch in accordance with its business plan, amounting to not less than NT$50 million, and post bond with the national treasury in an amount equal to 15 percent of its working capital.
中文原文 外國保險業設立許可及管理辦法第7條
外國保險業其本公司應依其營業計畫書專撥每一分公司營業所用之資金，其金額不得低於新臺幣五千萬元，並按其營業所用之資金百分之十五，繳存保證金於國庫。