Regulations Governing Transactions Other Than Loans between Insurance Enterprises and Interested Parties Article 9
An insurance enterprise shall observe the following principles when engaging in transactions other than loans with interested parties:1. When planning to purchase, lease or sell real estate or other assets from or to an interested party, an insurance enterprise should submit documents evidencing that the transaction price has been independently assessed or the terms of transaction are not more favorable than those offered to other same category counterparties to the board of directors for reference in making decision on the transaction.2. When engaging in transactions other than those mentioned in Subparagraph 1 hereof with interested parties, an insurance enterprise shall submit documents evidencing that the terms of transaction are not more favorable than those offered to other same category counterparties to the board of directors for reference in making decision on the transaction.3. Before the board of directors decides on a transaction, it shall disclose to all directors existing or potential conflicts of interest, and directors having potential conflict of interest must disclose all relevant facts about the transaction concerned, which shall be included in the minutes of the board of directors meeting.
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9條
保險業與其利害關係人從事放款以外之其他交易時，需確實依下列原則辦理：
一、預計向利害關係人購買、租賃或出售不動產或其他資產予利害關係人，應提出交易價格業經獨立評估，或交易條件不優於其他同類對象之證明文件供董事會為決議之參考。
二、與利害關係人為第一款以外之其他交易，應提出交易條件不優於其他同類對象之證明文件供董事會為決議之參考。
三、董事會於作成決議前，應對全體董事揭露已存在或潛在之利益衝突。
有潛在利益衝突之董事，必須揭露所有與該件交易之相關事實，並列入董事會會議紀錄。
一、預計向利害關係人購買、租賃或出售不動產或其他資產予利害關係人，應提出交易價格業經獨立評估，或交易條件不優於其他同類對象之證明文件供董事會為決議之參考。
二、與利害關係人為第一款以外之其他交易，應提出交易條件不優於其他同類對象之證明文件供董事會為決議之參考。
三、董事會於作成決議前，應對全體董事揭露已存在或潛在之利益衝突。
有潛在利益衝突之董事，必須揭露所有與該件交易之相關事實，並列入董事會會議紀錄。