Regulations Governing Investment of Investment-linked Insurance Article 27
Based on the seperate account of discretionary investment-linked insurance, the insurer shall makeout an account book stating the processing status of the seperate account of discretionaryinvestment-linked insurance, and periodically prepare a utilization status report.Within four months after the end of the fiscal year, the insurer shall prepare a year-end report on theassets in the seperate account of discretionary investment-type insurance according to the seperateaccount of respective piece of discretionary investment-linked insurance, send to competentauthorities and make announcement after being audited and certified by the certified publicaccountant.
中文原文 投資型保險投資管理辦法第27條
保險人應就各全委投資型保險專設帳簿分別造具帳簿，載明該全委投資型保險專設帳簿之處理狀況，並定期編製運用狀況報告書。
保險人應於會計年度終了後四個月內，就各全委投資型保險專設帳簿分別編具全委投資型保險專設帳簿資產年度決算報告，經會計師查核簽證後函報主管機關備查，並公告之。
保險人應於會計年度終了後四個月內，就各全委投資型保險專設帳簿分別編具全委投資型保險專設帳簿資產年度決算報告，經會計師查核簽證後函報主管機關備查，並公告之。