Regulations Governing Offshore Insurance Branches Article 6
The outward remittance of earnings of the offshore insurance branch of a foreign insurance enterprise may be done only after the offshore insurance branch's reported earnings, audited and certified by CPAs, have been included in the calculation of the total earnings of all other branches of the foreign insurance enterprise inside the ROC and filed with the FSC.
中文原文 國際保險業務分公司管理辦法第6條
外國保險業國際保險業務分公司盈餘之匯出，於經會計師查核簽證之帳列盈餘併入該外國保險業在我國分公司盈餘，向金管會申報後始得匯出。