Regulations for Establishment, Transfer, or Withdraw Branch Units by Insurance Enterprises Article 28
Each year within four months of the day of annual settlement of accounts, an insurance enterprise that has established an overseas subsidiary or branch office shall submit for recordation by the competent authority the following information pertaining to said subsidiary or branch office:1. A report on its implementation of internal auditing.2. A financial report, audited and attested by a local certified public accountant.3. Basic information on its operating status.4. Other documentation as required by the competent authority.
中文原文 保險業設立遷移或裁撤分支機構管理辦法第28條
保險業已於國外設立子公司或分公司者，應於每年度結算日起四個月內，檢具下列該子公司或分公司之相關資料，報主管機關備查：
一、實施內部稽核之報告。
二、經當地會計師查核簽證之財務報告。
三、營運狀況基本資料。
四、其他經主管機關規定之文件。
一、實施內部稽核之報告。
二、經當地會計師查核簽證之財務報告。
三、營運狀況基本資料。
四、其他經主管機關規定之文件。