Regulations for Extending Loans by Insurance Enterprises to Interested Parties Article 3
When an insurance enterprise extends loans under the pledge of its responsible person, employees, major shareholders, or the specified interested parties, the ceiling, the total amount, the terms and conditions of the loans, and the borrowers of the loans shall comply with the following stipulation:1.The ceiling of loans denotes that when an insurance firm extends loans under the pledge of its responsible person, employees, major shareholders, or the specified interested parties, the total amount of the secured loans extended to the same natural person shall not exceed 2% of the proprietary equity of this insurance firm, the total amount to the same corporate person shall not exceed 10% of the proprietary equity, and the total amount to the same interested party shall not exceed 30% of the proprietary equity.2.The total amount of loans refers to the sum of the loans extended by the insurance firm under the pledge of its responsible person, employees, major shareholders, or the specified interested parties, which shall not exceed 1.5 times of the proprietary equity in this insurance firm.3.The following loans shall not be included in the ceiling of loan and the total amount of loans mentioned in these regulations:(1). The loans under the purposes of special projects, public or social welfare investments, in support of government policies, in accordance with Article 146-5 of the Act.(2).The loans to be extended under the collateral of government bonds, treasury bills, or negotiable certificates of time deposit issued by the Central Bank of the Republic of China（Taiwan）, or life insurance policies issued by the life insurer.4.The terms and conditions of the loans shall include the following:(1). Interest rates, collaterals and the appraisal of the values thereof(2). Availability of guarantor(s)(3). Term of validity of the loans(4). The repayment methods of the principals and the interests5.The borrower of the same categories refer to the person to whom the loans are extended by the same insurance enterprise, for the same purpose, and under the same accounting item in the last year.An insurance enterprise shall extend loans to the interested parties with the approval of board of directors. The directors shall avoid participation in the case related to themselves or their interested persons and shall not exercise rights to make final decisions in place of other directors.
中文原文 保險業利害關係人放款管理辦法第3條
保險業對其負責人、職員、或主要股東，或對與其負責人或辦理授信之職員有利害關係者為擔保放款，其放款限額額、放款總餘額、放款條件及同類放款對象規定如下：
一、放款限額，指保險業對其負責人、職員或主要股東，或對與其負責人或辦理授信之職員有利害關係者為擔保放款，其中對同一自然人之擔保放款總餘額不得超過各該保險業業主權益百分之二；對同一法人之擔保放款總餘額不得超過各該保險業業主權益百分之十；對同一利害關係人之擔保放款總餘額不得超過各該保險業業主權益百分之三十。
二、所稱放款總餘額，指保險業對其負責人、職員或主要股東，或對與其負責人或辦理授信之職員有利害關係者為擔保放款，其總餘額不得超過各該保險業業主權益一點五倍。
三、下列放款不計入本辦法所稱放款限額及放款總餘額內：
（一）依本法第一百四十六條之五規定，配合政府政策辦理專案運用、公共及社會福利事業投資之放款。
（二）以公債、國庫券、中央銀行可轉讓定期存單為擔保之放款，或人壽保險業以各該保險業所簽發之人壽保險單為質之放款。
四、放款條件包括：
（一）利率、擔保品及其估價。
（二）保證人之有無。
（三）貸款期限。
（四）本息償還方式。
五、同類放款對象，係指最近一年內同一保險業、同一放款用途及同一會計科目項下之放款客戶。
保險業對利害關係人之放款須經公司董事會同意者，其出席董事對與本人或與本人有利害關係者之案件，應行迴避，且不得代理其他董事出席行使表決權。
一、放款限額，指保險業對其負責人、職員或主要股東，或對與其負責人或辦理授信之職員有利害關係者為擔保放款，其中對同一自然人之擔保放款總餘額不得超過各該保險業業主權益百分之二；對同一法人之擔保放款總餘額不得超過各該保險業業主權益百分之十；對同一利害關係人之擔保放款總餘額不得超過各該保險業業主權益百分之三十。
二、所稱放款總餘額，指保險業對其負責人、職員或主要股東，或對與其負責人或辦理授信之職員有利害關係者為擔保放款，其總餘額不得超過各該保險業業主權益一點五倍。
三、下列放款不計入本辦法所稱放款限額及放款總餘額內：
（一）依本法第一百四十六條之五規定，配合政府政策辦理專案運用、公共及社會福利事業投資之放款。
（二）以公債、國庫券、中央銀行可轉讓定期存單為擔保之放款，或人壽保險業以各該保險業所簽發之人壽保險單為質之放款。
四、放款條件包括：
（一）利率、擔保品及其估價。
（二）保證人之有無。
（三）貸款期限。
（四）本息償還方式。
五、同類放款對象，係指最近一年內同一保險業、同一放款用途及同一會計科目項下之放款客戶。
保險業對利害關係人之放款須經公司董事會同意者，其出席董事對與本人或與本人有利害關係者之案件，應行迴避，且不得代理其他董事出席行使表決權。