Regulations for Establishment and Administration of Insurance Enterprises Article 7
To establish an insurance company, a financial institution shall be appointed to collect share capital that is to be deposited into a segregated account opened in the name of preparatory office.The share capital deposited in the segregated account under the preceding paragraph may not be used before commencement of business. However, the same shall not apply where any of the following circumstances arises after the establishment permit is obtained:1. The share capital is to be used to purchase fixed assets necessary for business operations and to pay organization costs out of the share capital paid by the promoters, as agreed unanimously by the directors and supervisors elected at a promoters meeting or founders meeting.2. Incorporation registration for the company has already been completed, and the share capital is to be used to post the bond required in Article 141 of the Insurance Act, or is to be allocated to savings deposits or the purchase of government bonds, treasury bills, negotiable certificates of deposit, banker's acceptances, or commercial paper guaranteed by a financial institution, as provided for in Articles 146 and 146-1 of the Insurance Act.
中文原文 保險業設立許可及管理辦法第7條
保險公司之設立，應委託金融機構代收股款，並以籌備處名義開立專戶存儲。
前項專戶存儲之股款，於開始營業前不得動支。
但於取得設立許可後，有下列情形之一者，不在此限：
一、經發起人會議或創立會選出之董事及監察人全體同意，就發起人所繳股款範圍內購置營業上必要之固定資產及支付開辦費。
二、辦理公司設立登記後依本法第一百四十一條規定繳存保證金之用或依本法第一百四十六條及第一百四十六條之一規定運用於存款或購買公債、國庫券、可轉讓定期存單、銀行承兌匯票、金融機構保證商業本票。
前項專戶存儲之股款，於開始營業前不得動支。
但於取得設立許可後，有下列情形之一者，不在此限：
一、經發起人會議或創立會選出之董事及監察人全體同意，就發起人所繳股款範圍內購置營業上必要之固定資產及支付開辦費。
二、辦理公司設立登記後依本法第一百四十一條規定繳存保證金之用或依本法第一百四十六條及第一百四十六條之一規定運用於存款或購買公債、國庫券、可轉讓定期存單、銀行承兌匯票、金融機構保證商業本票。