Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises Article 10

Professional reinsurance enterprises shall produce a prospectus according to the following rules and post it on company website or make the document available at its business places:1.The first page of the prospectus should state the company name and basis for making public the prospectus;2.The company profile section should state company address, telephone, fax number, name of person-in-charge, and in the case of a foreign insurance enterprise, in addition principal business place, time of establishment and amount of capital;3.Financial information should include balance sheets and income statements for the last three fiscal years, audited and certified by a certified public accountant;4.Business operation section should indicate the nature of its assumed reinsurance business;5.Material information having a bearing on public interest as specified in Regulations Governing Public Disclosure of Information by Non-Life Insurance Enterprises and Regulations Governing Public Disclosure of Information by Life Insurance Enterprises; and6.Special disclosures should include sanctions imposed by the competent authority and other special disclosures required as announced by the competent authority.In the case of a foreign insurance enterprise, the prospectus as required in the preceding paragraph shall be posted on the website of its branch office in the Republic of China or made available at the business place of its branch office in the Republic of China.