Regulations Governing Permission for Establishment of Branch Units and Subsidiaries in Hong Kong and Macau by Taiwan-area Insurance Institutions Article 4
When a Taiwan-area insurance institution establishes a branch office or subsidiary in Hong Kong or Macau, the cumulative allocated working capital and total amount of investment therefor combined with the total amount of investment under Article 30 of the Act shall not exceed 40 percent of its owner’s equity.
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4條
臺灣地區保險機構在香港或澳門設立分公司或子公司，其累積指撥之營運資金及投資總額，與依本條例第三十條之投資總額，兩者併計不得超過該保險機構業主權益之百分之四十。