Regulations Governing Investments in Insurance-related Enterprises by Insurance Companies Article 7
Insurers shall comply with the following regulations for investments in insurance-related enterprises:1. Transactions between the insurer and the invested enterprises shall meet relevant requirements of Article 146-3 and Article 146-7 of the Act.2. Insurers shall fully implement the assessment mechanisms or internal regulations specified in Subparagraphs 7 to 9 of Paragraph 1 of Article 4.3. If any of the following circumstances exist in the invested enterprises, the insurers shall report the reasons and relevant information to the competent authority within seven days after the occurrence of the event:(1) Changes of business scope or significant operation policy; insurers shall report relevant processing measures and schedules for cases where such changes cause the business scope of the invested enterprise to exceed the scope of the insurance-related enterprises specified in Paragraph 4 of Article 146 of the Act;(2) Changes of the capital or capital contribution of the invested enterprise resulting in changes of the shareholding ratio of the insurer or the insurer’s subsidiary that has an impact on the controlling and subordinate relationship between the insurer and the invested enterprise or between the insurer’s subsidiary and the invested enterprise;(3) An important financial or business decision that requires the approval of the majority of directors attending a meeting of the board of directors that is attended by two-thirds or more of all directors of the company, or a resolution approved by a majority voting rights represented by shareholders at a shareholders’ meeting attended by representative of two-thirds or more of total outstanding shares;(4) Dissolution or suspension of business;(5) Change of the entity name or business address;(6) Restructuring, liquidation, or bankruptcy;(7) Where material losses have occurred or are imminent;(8) Material violation of regulations or cancellation or abolishment of the business license by the competent authority;(9) Other material violation of corporate governance or internal control.4. The non-life and life insurance companies shall, respectively, make publicly disclosures in the notes which are to be made in the information disclosure website area concerning the names of the insurance-related enterprises, investment amount, and investment profit and loss from each year in accordance with Article 11 of Regulations Governing Public Disclosure of Information by Non-life Insurance Enterprises and Article 11 of the Regulations Governing Public Disclosure of Information by Life Insurance Enterprises. The information shall be updated once every year.5. Insurers shall provide other information or documents required by the competent authority.
中文原文 保險業投資保險相關事業管理辦法第7條
保險業投資保險相關事業，應遵守下列規定：
一、保險業與被投資事業之交易應符合本法第一百四十六條之三及第一百四十六條之七相關規定。
二、保險業應確實執行第四條第一項第七款至第九款所列評估機制或內部規範。
三、被投資事業有下列情事之一者，應於事實發生後七日內檢具事由及相關資料報主管機關：
（一）營業項目或重大營運政策變更。
如因其變更致被投資事業實際從事之營業項目不符合本法第一百四十六條第四項所稱保險相關事業之範圍時，保險業之相關處置措施及時程規劃。
（二）被投資事業之資本額或出資額變動致保險業或該保險業子公司原持有股份比率變動，影響保險業對被投資事業或該保險業子公司對被投資事業間之控制與從屬關係者。
（三）須經被投資事業董事會以董事三分之二以上之出席及出席董事過半數同意，或股東會經代表已發行股份總數三分之二以上股東出席及出席股東表決權過半數同意決議通過之重大財務業務決策事項。
（四）解散或停止營業。
（五）變更機構名稱、營業地址。
（六）發生重整、清算或破產之情事。
（七）已發生或可預見之重大虧損案件。
（八）發生重大違規案件或主管機關撤銷或廢止營業許可。
（九）其他違反公司治理或內部控制之重大事件。
四、財產保險業及人身保險業應分別依財產保險業辦理資訊公開管理辦法第十一條及人身保險業辦理資訊公開管理辦法第十一條規定，於資訊公開網頁之說明文件其他應記載事項項下公開揭露從事保險相關事業投資之被投資保險相關事業名稱、投資金額及各年度投資損益情形，並每年更新一次。
五、提供主管機關規定應提出之其他資料或文件。
一、保險業與被投資事業之交易應符合本法第一百四十六條之三及第一百四十六條之七相關規定。
二、保險業應確實執行第四條第一項第七款至第九款所列評估機制或內部規範。
三、被投資事業有下列情事之一者，應於事實發生後七日內檢具事由及相關資料報主管機關：
（一）營業項目或重大營運政策變更。
如因其變更致被投資事業實際從事之營業項目不符合本法第一百四十六條第四項所稱保險相關事業之範圍時，保險業之相關處置措施及時程規劃。
（二）被投資事業之資本額或出資額變動致保險業或該保險業子公司原持有股份比率變動，影響保險業對被投資事業或該保險業子公司對被投資事業間之控制與從屬關係者。
（三）須經被投資事業董事會以董事三分之二以上之出席及出席董事過半數同意，或股東會經代表已發行股份總數三分之二以上股東出席及出席股東表決權過半數同意決議通過之重大財務業務決策事項。
（四）解散或停止營業。
（五）變更機構名稱、營業地址。
（六）發生重整、清算或破產之情事。
（七）已發生或可預見之重大虧損案件。
（八）發生重大違規案件或主管機關撤銷或廢止營業許可。
（九）其他違反公司治理或內部控制之重大事件。
四、財產保險業及人身保險業應分別依財產保險業辦理資訊公開管理辦法第十一條及人身保險業辦理資訊公開管理辦法第十一條規定，於資訊公開網頁之說明文件其他應記載事項項下公開揭露從事保險相關事業投資之被投資保險相關事業名稱、投資金額及各年度投資損益情形，並每年更新一次。
五、提供主管機關規定應提出之其他資料或文件。