Regulations for Establishment and Administration of Insurance Enterprises Article 24-1
Insurance enterprises that calculate their enterprise funds, owner’s equity, and various kinds of reserves in accordance with the provisions specified in Paragraph 2 of the previous article shall adjust their figures based on calculation standards other than the provision the previous Article within 10 work days after determination unless permission has been obtained from the competent authority due to special circumstances if one of the following conditions applies. If one of the following conditions is verified, said enterprises shall refrain from handling related matters in accordance with the provisions of Paragraph 2 of the previous Article within a period of 2 years upon verification:1. Conditions that don’t conform to subparagraph 1 and 3 of Paragraph 2 of the previous Article.2. The competent authority has determined a violation of relevant laws and regulations and has ordered a revision of the financial report.3. The competent authority has determined a violation of the board reporting procedures in accordance with Paragraph 2 of the previous Article or the submission of false documents to the board.4. Failure to abide by the provisions specified in Paragraph 4 of the previous Article.
中文原文 保險業設立許可及管理辦法第24-1條
保險業依前條第二項規定計算其資金、業主權益及各種準備金者，除有特殊情形報經主管機關核准外，於有下列情事之一時，應於確定之日起十個工作日內，完成改以前條第一項除書規定以外之計算基準之數額調整，並於下列情事之一確定之日起二年內，不得再依前條第二項規定辦理：
一、未符合前條第二項第一款或第三款條件。
二、經主管機關認定有違反相關法令規定命其重編財務報告。
三、經主管機關認定未符合前條第二項提報董事會通過之程序或提報董事會之文件有虛偽不實之情事。
四、未依前條第四項規定辦理。
一、未符合前條第二項第一款或第三款條件。
二、經主管機關認定有違反相關法令規定命其重編財務報告。
三、經主管機關認定未符合前條第二項提報董事會通過之程序或提報董事會之文件有虛偽不實之情事。
四、未依前條第四項規定辦理。