Regulations Governing Capital Adequacy of Insurance Companies Article 7
Unless it is otherwise provided by the competent authority, insurance companies must report their capital grade related information to the competent authority as follows:1. Within three months after the end of each fiscal year, the capital adequacy ratio and the net worth ratio audited by a certified public accountant along with computation sheets and relevant information shall be filed.2. Within two months after the end of each half of each fiscal year, the capital adequacy ratio and the net worth ratio audited by a certified public accountant along with computation sheets and relevant information shall be filed.If necessary, the competent authority may require an insurance company to report its capital adequacy ratio with the relevant information submitted for reference.The provisions of Paragraph 1 are not applicable to such insurance company as has been taken over by the competent authority pursuant to laws.
中文原文 保險業資本適足性管理辦法第7條
保險業應依下列規定向主管機關申報資本等級之相關資訊。
但主管機關另有規定者，從其規定：
一、於每營業年度終了後三個月內，申報經會計師查核之資本適足率及淨值比率，含計算表格及相關資料。
二、於每半營業年度終了後二個月內，申報經會計師查核之資本適足率及淨值比率，含計算表格及相關資料。
主管機關於必要時得令保險業隨時填報，並檢附相關資料。
第一項規定對於經主管機關依法接管之保險業，不適用之。
但主管機關另有規定者，從其規定：
一、於每營業年度終了後三個月內，申報經會計師查核之資本適足率及淨值比率，含計算表格及相關資料。
二、於每半營業年度終了後二個月內，申報經會計師查核之資本適足率及淨值比率，含計算表格及相關資料。
主管機關於必要時得令保險業隨時填報，並檢附相關資料。
第一項規定對於經主管機關依法接管之保險業，不適用之。