Regulations Governing Transactions Other Than Loans between Insurance Enterprises and Interested Parties Article 3
The scope of “transactions other than loans between an insurance enterprise and its interested parties” mentioned in Paragraph 3, Article 146-7 of the Act shall mean any of the following transaction activities:1. Investing in or purchasing securities issued by its interested parties;2. Purchasing real estate or other assets from its interested parties;3. Selling securities, real estate or other assets to its interested parties;4. Entering into a contract with its interested parties regarding payment of money or provision of services;5. Acquiring real estate, property or stocks from its interested parties through the enforcement of mortgage or pledge;6. Leasing property or real estate to or from its interested parties;7. Entering into an agreement with its interested parties on the payment of transaction deposit, royalty or rental deposit;8. Arrangements involving any of the persons mentioned in the preceding article acting as an agent or broker of an insurance enterprise or its subsidiary(ies) or providing other services which charge commission or fees;9. Purchasing financial derivatives or structured products linked to a security issued by its interested parties from any person other than the security issuer; and10. Engaging in transactions with third parties having a relationship with its interested parties or engaging in transactions with third parties in which its interested parties are involved.The term “third parties having a relationship” mentioned in Subparagraph 10 of the preceding paragraph include the spouse and relatives by blood within second degree of kinship of the interested parties of the insurance enterprises as well as enterprises in which any of the person or his/her spouse acts as a director, supervisor or president (general manager). The scope of the aforesaid person include the juristic person and the natural person.The securities mentioned in Subparagraphs 1 and 3 of Paragraph 1 hereof exclude negotiable certificates of deposits issued by a bank, an insurance enterprise’s investment in special projects as well as investment in public utilities and social welfare enterprises pursuant to Article 146-5 of the Act, and stocks issued by insurance-related businesses held by an insurance enterprise pursuant to Article 146-6 of the Act.The scope of "engaging in transactions with third parties in which any interested parties are involved " mentioned in Subparagraph 10 of Paragraph 1 does not include any of the following transactions:1. Cases where the insurance enterprise serves as the sales institution of the securities investment trust fund while another subsidiary of its financial holding company serves as the custodian institution of the same securities investment trust fund and the parties and agreed terms of the securities investment trust fund contract and sales contract do not involve other interested parties.2. Cases where the insurance enterprise engages in financial derivatives trade with a third party and the custodian institution is an interested party.3. Cases where the insurance enterprise engages in the purchase or sales of ordinary corporate bonds issued by a third party in a secondary market and the guarantee institution is an interested party.4. Cases where another subsidiary of the same financial holding company serves as a co-underwriter of an international initial public offering project and the interested party purchases securities with equity characteristics in such project from the lead underwriter or other co-underwriters.When an insurance enterprise purchases corporate bonds issued by an interested party, such bonds must be guaranteed.
中文原文 保險業與利害關係人從事放款以外之其他交易管理辦法第3條
本法第一百四十六條之七第三項所稱保險業與其利害關係人從事放款以外之其他交易範圍，指下列交易行為之一：
一、投資或購買利害關係人為發行人之有價證券。
二、購買利害關係人之不動產或其他資產。
三、出售有價證券、不動產或其他資產予利害關係人。
四、與利害關係人簽訂給付金錢或提供勞務之契約。
五、因行使抵押權或質權而取得利害關係人之不動產、動產或股票。
六、出租動產或不動產予利害關係人，或承租利害關係人之動產或不動產。
七、約定交付交易保證金、權利金或押租金予利害關係人。
八、擔任保險公司或其子公司之代理人、經紀人或提供其他收取佣金或費用之服務行為。
九、向非利害關係人購買連結利害關係人發行有價證券之衍生性金融商品或結構型商品。
十、與利害關係人有利害關係之第三人進行交易或與第三人進行有利害關係人參與之交易。
前項第十款所稱有利害關係之第三人，其範圍包括利害關係人之配偶、二親等以內之血親及以本人或配偶擔任董事、監察人或總經理之企業；所稱本人之範圍包括法人及自然人。
第一項第一款及第三款之有價證券，不包括銀行發行之可轉讓定期存單、保險業依本法第一百四十六條之五辦理專案運用、公共及社會福利事業投資及依本法第一百四十六條之六持有保險相關事業所發行之股票。
第一項第十款所稱與第三人進行有利害關係人參與之交易，不包括：
一、保險業擔任證券投資信託基金之銷售機構，並由其所屬金融控股公司之其他子公司擔任同一證券投資信託基金之保管機構，且證券投資信託基金契約及銷售契約之契約當事人及約定事項無其他利害關係人參與。
二、與第三人承作衍生性金融商品交易，而保管機構為利害關係人。
三、於次級市場買賣第三人發行之普通公司債，而保證機構為利害關係人。
四、同屬金融控股公司之其他子公司擔任國際首次辦理股票公開發行（IPO）承銷案件之協辦承銷商，而利害關係人向主辦或其他協辦承銷商認購該國際IPO承銷案之具股權性質有價證券。
保險業購買利害關係人發行之公司債，以有擔保者為限。
一、投資或購買利害關係人為發行人之有價證券。
二、購買利害關係人之不動產或其他資產。
三、出售有價證券、不動產或其他資產予利害關係人。
四、與利害關係人簽訂給付金錢或提供勞務之契約。
五、因行使抵押權或質權而取得利害關係人之不動產、動產或股票。
六、出租動產或不動產予利害關係人，或承租利害關係人之動產或不動產。
七、約定交付交易保證金、權利金或押租金予利害關係人。
八、擔任保險公司或其子公司之代理人、經紀人或提供其他收取佣金或費用之服務行為。
九、向非利害關係人購買連結利害關係人發行有價證券之衍生性金融商品或結構型商品。
十、與利害關係人有利害關係之第三人進行交易或與第三人進行有利害關係人參與之交易。
前項第十款所稱有利害關係之第三人，其範圍包括利害關係人之配偶、二親等以內之血親及以本人或配偶擔任董事、監察人或總經理之企業；所稱本人之範圍包括法人及自然人。
第一項第一款及第三款之有價證券，不包括銀行發行之可轉讓定期存單、保險業依本法第一百四十六條之五辦理專案運用、公共及社會福利事業投資及依本法第一百四十六條之六持有保險相關事業所發行之股票。
第一項第十款所稱與第三人進行有利害關係人參與之交易，不包括：
一、保險業擔任證券投資信託基金之銷售機構，並由其所屬金融控股公司之其他子公司擔任同一證券投資信託基金之保管機構，且證券投資信託基金契約及銷售契約之契約當事人及約定事項無其他利害關係人參與。
二、與第三人承作衍生性金融商品交易，而保管機構為利害關係人。
三、於次級市場買賣第三人發行之普通公司債，而保證機構為利害關係人。
四、同屬金融控股公司之其他子公司擔任國際首次辦理股票公開發行（IPO）承銷案件之協辦承銷商，而利害關係人向主辦或其他協辦承銷商認購該國際IPO承銷案之具股權性質有價證券。
保險業購買利害關係人發行之公司債，以有擔保者為限。