Regulations Governing Permission for Establishment of Branch Units and Subsidiaries in Hong Kong and Macau by Taiwan-area Insurance Institutions Article 13
A Taiwan-area insurance enterprise that establishes a subsidiary or branch office in Hong Kong or Macau, shall, in disclosing its overseas investment and various financial and business information, abide by the Regulations Governing Preparation of Financial Reports by Insurance Enterprises, and in addition, if the aforementioned insurance enterprise is a public company, it shall also abide by the disclosure requirements set forth in the Securities and Exchange Act.
中文原文 臺灣地區保險機構在香港澳門設立分支機構子公司許可辦法第13條
臺灣地區保險業於香港或澳門設立子公司或分公司者，該保險業有關國外投資及各項財務業務資訊揭露事宜，除應符合保險業財務報告編製準則規定外，公開發行股票之保險業並應符合證券交易法有關資訊揭露之規定。