Regulations for Extending Loans by Insurance Enterprises to Interested Parties Article 4

A loan extended by an insurance enterprise to its interested person by mortgage on real property in compliance with Subparagraph 2, Paragraph 1 of Article 146-3 of the Act shall be registered as entitled to the first priority mortgage. This stipulation is applicable to a loan secured by mortgage on movable proterty.
中文原文 保險業利害關係人放款管理辦法第4條
保險業對其利害關係人依本法第一百四十六條之三第一項第二款規定徵取以不動產為擔保之抵押放款,應設定登記第一順位抵押權,以動產設定抵押者,亦同。

English translation for reference only; the Chinese text prevails. Not legal advice.