Regulations Governing Capital Adequacy of Insurance Companies Article 4
The term "An insurance company's ratio of capital resources to risk capital (hereinafter referred to as the "capital adequacy ratio") and the net worth ratio shall not be less than a certain ratio" as used in the Article 143-4 of the Act means shall not be less than the grade of adequate capital as used in the Article 5.An insurance company's capital adequacy ratio refers to the ratio of capital resources to risk capital.The term “the net worth ratio” as used in the Paragraph 1 refers to an insurance company’s total equity divided by its total assets excluding insurance assets in its segregated accounts, except as otherwise provided by the competent authority.An insurance company shall calculate its capital adequacy ratio and net worth ratio based on its standalone or individual financial statements. If deemed necessary, the competent authority may require an insurance company to provide capital adequacy ratio calculated based on consolidated financial statements.
中文原文 保險業資本適足性管理辦法第4條
本法第一百四十三條之四所稱保險業之自有資本與風險資本之比率（以下簡稱資本適足率）及淨值比率，不得低於一定比率，係指不得低於第五條所定資本適足等級比率。
保險業之資本適足率，係指自有資本與風險資本之比率。
第一項所稱淨值比率，係指保險業之權益除以不含分離帳戶保險商品資產之資產總額。
但主管機關另有規定者，從其規定。
保險業應以個體或個別財務報告為基礎計算資本適足率及淨值比率。
主管機關於必要時得要求保險業提供以合併財務報告為基礎計算之資本適足率。
保險業之資本適足率，係指自有資本與風險資本之比率。
第一項所稱淨值比率，係指保險業之權益除以不含分離帳戶保險商品資產之資產總額。
但主管機關另有規定者，從其規定。
保險業應以個體或個別財務報告為基礎計算資本適足率及淨值比率。
主管機關於必要時得要求保險業提供以合併財務報告為基礎計算之資本適足率。