Regulations Governing Offshore Insurance Branches Article 9
An offshore insurance branch shall comply with the following rules in the sale of insurance products, and in addition, comply with provisions of the Regulations Governing Pre-sale Procedures for Insurance Products on product research and development, formal product development, product sale preparation procedure, and professional training for product signatories as well as provisions of the Regulations Governing Investment of Investment-linked Insurance on the management and safekeeping of separate accounts:1. An offshore insurance branch shall, in 15 business days after commencing the sale of insurance products, file product related information and documents with the FSC and its designated institution in accordance with the requirements of the FSC and the designated institution, and provide information to the FSC and the designated institution for the establishment of an insurance product database. Where an insurance product does not fall under the purview of the Regulations Governing the Setting Aside of Various Reserves by Insurance Enterprises and relevant regulations, the offshore insurance branch shall, at the time of filing, submit additionally a statement signed by an appointed actuary that the reserve set aside for the product complies with the rules promulgated by the insurance regulatory authority in the USA, Canada, UK, Germany, Switzerland, Australia, Singapore, or another SC-designated country or region and conform to the relevant actuarial standards drawn up by the professional society (association) in that country or region. The offshore insurance branch shall also provide specific comparative descriptions that the reserve calculation method it adopts conforms to the aforementioned rules and standards and provide the manner by which full reserve is set aside.2. Insurance products sold by an offshore insurance branch may not be denominated in NTD, and the premium rates of those products conform to adequacy, reasonableness, fairness and actuarial principles, while adequately reflect costs and reasonable profits with related risk control measures established.3. The linked investment objects of an investment-linked insurance and the utilization of its separate account assets shall not be a New Taiwan Dollar exchange rate, a New Taiwan Dollar interest rate index, or a New Taiwan Dollar-denominated products, and the investment portfolio may not involve any product denominated in New Taiwan Dollars unless obtaining the approval of the competent authority.The contents of information and documents to be filed according to Subparagraph 1 of the preceding paragraph shall be prescribed by the FSC.Subparagraphs 1 and 3 of Paragraph 1 hereof and the preceding paragraph do not apply mutatis mutandis to the following non-life insurance products:1. Marine insurance, aviation insurance, engineering insurance, nuclear insurance and commercial fire insurance.2. Foreign coinsurance other than the types of insurance mentioned in the preceding subparagraph participated in not as the lead insurer.
中文原文 國際保險業務分公司管理辦法第9條
國際保險業務分公司銷售各種保險商品，除應依下列各款辦理外，並應依保險商品銷售前程序作業準則有關商品研發、商品正式開發、商品準備銷售程序及商品簽署人員專業訓練規定，以及投資型保險投資管理辦法有關專設帳簿之管理及保存規定辦理：
一、國際保險業務分公司應於開始銷售保險商品後十五個工作日內，依金管會及其指定機構之規定，檢送保險商品相關文件資料向金管會及其指定機構辦理申報，並提供予金管會及其指定機構建置保險商品資料庫。
但保險商品無法適用保險業各種準備金提存辦法及相關規範者，申報時應另由商品簽署精算人員出具其準備金提存係符合美國、加拿大、英國、德國、瑞士、澳洲、新加坡或其他經金管會指定之國家或地區之保險監理機關頒定之規定及該國家或地區專業學（協）會訂定之相關精算準則之聲明書，並提供所採用之計算方式符合前開規範及準則規定之具體對照說明及完整準備金提存方式。
二、國際保險業務分公司銷售之保險商品，計價幣別不得為新臺幣，其費率應符合適足性、合理性及公平性，並符合精算原理原則，同時應反映各項成本及合理利潤，且應建立相關風險控管措施。
三、投資型保險連結投資標的及其專設帳簿資產之運用範圍，除經主管機關核准者外，不得為新臺幣匯率、新臺幣利率指標或新臺幣計價商品，且投資標的組合內容亦不得涉及新臺幣計價商品。
前項第一款應檢附文件資料之內容，由金管會定之。
下列財產保險商品不適用第一項第一款、第三款及前項規定：
一、海上保險、航空保險、工程保險、核能保險、商業火災保險。
二、前款險種以外之非主辦公司參與國外共保業務。
一、國際保險業務分公司應於開始銷售保險商品後十五個工作日內，依金管會及其指定機構之規定，檢送保險商品相關文件資料向金管會及其指定機構辦理申報，並提供予金管會及其指定機構建置保險商品資料庫。
但保險商品無法適用保險業各種準備金提存辦法及相關規範者，申報時應另由商品簽署精算人員出具其準備金提存係符合美國、加拿大、英國、德國、瑞士、澳洲、新加坡或其他經金管會指定之國家或地區之保險監理機關頒定之規定及該國家或地區專業學（協）會訂定之相關精算準則之聲明書，並提供所採用之計算方式符合前開規範及準則規定之具體對照說明及完整準備金提存方式。
二、國際保險業務分公司銷售之保險商品，計價幣別不得為新臺幣，其費率應符合適足性、合理性及公平性，並符合精算原理原則，同時應反映各項成本及合理利潤，且應建立相關風險控管措施。
三、投資型保險連結投資標的及其專設帳簿資產之運用範圍，除經主管機關核准者外，不得為新臺幣匯率、新臺幣利率指標或新臺幣計價商品，且投資標的組合內容亦不得涉及新臺幣計價商品。
前項第一款應檢附文件資料之內容，由金管會定之。
下列財產保險商品不適用第一項第一款、第三款及前項規定：
一、海上保險、航空保險、工程保險、核能保險、商業火災保險。
二、前款險種以外之非主辦公司參與國外共保業務。