Regulations Governing Investment of Investment-linked Insurance Article 18
When entering into an investment-linked insurance contract, the insurer and insurance applicant shallagree on a currency used in amount receipts and payments which include premium, insurancebenefit, expenses, but it is not allowed to agree on a currency to be used in conversion between theNT dollar and a foreign currency. However, in the event of foreign-currency- denominated investment-linked annuity insurance in which the linked investment objects will be totally disposed, sold andconverted into the spot annuity insurance with general account after the expiry of the annuityaccumulation period, it can be agreed in the contract to pay the annuity in NT dollars.The insurer engaging in the foreign-currency-denominated investment-linked insurance business andfollowing the proviso of the preceding paragraph to pay annuity in NT dollars shall be approved by theCentral Bank of Republic of China.The assets in the separate account of the foreign-currency- denominated investment-linked insurancecontract are limited to foreign-currency-denominated investment objects. The insurer and insuranceapplicant shall agree on the payment/receipt method in advance, and all the payments and receiptsshall be handled through the foreign currency deposit account. However, the foregoing provisions donot apply to any of the following situations:1. Payment of annuity in NT dollars in accordance with the proviso in the first paragraph.2. The insurer and the insurance applicant have agreed that on the date the living benefits of anotherforeign currency insurance contract entered between the insurer and the insurance applicantbecomes payable, the living benefits will be used to pay for the premiums of another same-currencyinsurance contract and the beneficiary of the living benefits and the applicant of the insurancecontract to be paid for are the same person.For the NT dollar-denominated investment-linked insurance contract, the exchange settlement shallbe made in accordance with the Regulations Governing the Declaration of Foreign ExchangeReceipts and Disbursements or Transactions regulated by the Central Bank of the Republic of China.
中文原文 投資型保險投資管理辦法第18條
訂立投資型保險契約時，保險人與要保人得約定保險費、保險給付、費用及其他款項收付之幣別，且不得於新臺幣與外幣間約定相互變換收付之幣別。
但以外幣收付之投資型年金保險，於年金累積期間屆滿時將連結投資標的全部處分出售，並轉換為一般帳簿之即期年金保險者，得約定以新臺幣給付年金。
保險人經營以外幣收付之投資型保險業務及依前項但書之規定辦理以新臺幣給付年金者，須分別經中央銀行之許可。
以外幣收付之投資型保險契約，其專設帳簿資產，以投資外幣計價之投資標的為限；保險人並應與要保人事先約定收付方式，且以外匯存款戶存撥之。
但有下列情形之一者，不在此限：
一、依第一項但書規定辦理以新臺幣給付年金。
二、保險人與要保人約定，於其他外幣保險契約所定生存保險金應給付日當日，以該生存保險金，抵繳相同幣別外幣保險契約之保險費，且該生存保險金之受益人，與所抵繳保險契約之要保人為同一人。
以新臺幣收付之投資型保險契約，其結匯事宜應依中央銀行訂定之外匯收支或交易申報辦法等有關規定辦理。
但以外幣收付之投資型年金保險，於年金累積期間屆滿時將連結投資標的全部處分出售，並轉換為一般帳簿之即期年金保險者，得約定以新臺幣給付年金。
保險人經營以外幣收付之投資型保險業務及依前項但書之規定辦理以新臺幣給付年金者，須分別經中央銀行之許可。
以外幣收付之投資型保險契約，其專設帳簿資產，以投資外幣計價之投資標的為限；保險人並應與要保人事先約定收付方式，且以外匯存款戶存撥之。
但有下列情形之一者，不在此限：
一、依第一項但書規定辦理以新臺幣給付年金。
二、保險人與要保人約定，於其他外幣保險契約所定生存保險金應給付日當日，以該生存保險金，抵繳相同幣別外幣保險契約之保險費，且該生存保險金之受益人，與所抵繳保險契約之要保人為同一人。
以新臺幣收付之投資型保險契約，其結匯事宜應依中央銀行訂定之外匯收支或交易申報辦法等有關規定辦理。