Regulations for Establishment, Transfer, or Withdraw Branch Units by Insurance Enterprises Article 29
An insurance enterprise that establishes a foreign subsidiary or branch office, shall, in disclosing its overseas investment and various financial and operational information, abide by the "Regulations Governing Preparation of Financial Reports by Insurance Enterprises". In addition, if the aforementioned insurance enterprise is a public company, it shall also abide by the disclosure requirements set forth in the Securities and Exchange Act.
中文原文 保險業設立遷移或裁撤分支機構管理辦法第29條
保險業於國外設立子公司或分公司者，該保險業有關國外投資及各項財務業務資訊揭露事宜，除應符合保險業財務報告編製準則規定外，公開發行股票之保險業並應符合證券交易法有關資訊揭露之規定。