Regulations Governing Capital Adequacy of Insurance Companies Article 5
The grading of an insurance company’s capital is listed as follows:1. Adequate capital: the capital adequacy ratio of an insurance company equals or exceeds 100% and the net worth ratio of an insurance company is more than 3% in one of the most recent two periods.2. Inadequate capital refers to any of the following circumstances:(1) The capital adequacy ratio of an insurance company is more than 50% but less than 100%.(2) The net worth ratio of an insurance company is less than 3% in both of the most recent two periods and more than 2% in at least one period.3. Significantly inadequate capital refers to any of the following circumstances:(1) The capital adequacy ratio of an insurance company is more than 25% but less than 50%.(2) The net worth ratio for both the most recent two periods of an insurance company is less than 2% and more than 0% in at least one period.4. Seriously inadequate capital: the capital adequacy ratio of an insurance company is less than 25% or the net worth of the insurance company is less than zero, as provided in Paragraph 3, Article 143-4 of the Act.Where an insurance company meets the requirements of two categories at the same time, the lower grade will be regarded as its capital grade according to the classification standards specified in Paragraph 1.
中文原文 保險業資本適足性管理辦法第5條
保險業資本等級之劃分如下：
一、資本適足：指保險業資本適足率達百分之一百，且最近二期淨值比率至少一期達百分之三。
二、資本不足，指有下列情形之一：
（一）指保險業資本適足率在百分之五十以上，未達百分之一百。
（二）保險業最近二期淨值比率均未達百分之三且至少一期在百分之二以上。
三、資本顯著不足，指有下列情形之一：
（一）指保險業資本適足率在百分之二十五以上，未達百分之五十。
（二）保險業最近二期淨值比率均未達百分之二且至少一期在零以上。
四、資本嚴重不足：指依本法第一百四十三之四第三項規定，保險業資本適足率低於百分之二十五或保險業淨值低於零。
保險業依第一項劃分標準如同時符合二等級，以較低等級為資本等級。
一、資本適足：指保險業資本適足率達百分之一百，且最近二期淨值比率至少一期達百分之三。
二、資本不足，指有下列情形之一：
（一）指保險業資本適足率在百分之五十以上，未達百分之一百。
（二）保險業最近二期淨值比率均未達百分之三且至少一期在百分之二以上。
三、資本顯著不足，指有下列情形之一：
（一）指保險業資本適足率在百分之二十五以上，未達百分之五十。
（二）保險業最近二期淨值比率均未達百分之二且至少一期在零以上。
四、資本嚴重不足：指依本法第一百四十三之四第三項規定，保險業資本適足率低於百分之二十五或保險業淨值低於零。
保險業依第一項劃分標準如同時符合二等級，以較低等級為資本等級。