Regulations Governing Foreign Exchange Business of Insurance Enterprises Article 3
Insurance enterprises may engage in the following categories of foreign exchange business: 1.Life insurance business using foreign currency for receipt and payment; 2.Non-life insurance business using foreign currency for receipt and payment, limited to those businesses approved by the Financial Supervisory Commission ("FSC"); 3.Reinsurance business using foreign currency for receipt and payment;4.Investment-linked annuity insurance using foreign currency for receipt and payment which meets the following criteria：he insurance is transformed into a general account spot annuity insurance at the expiration of the accumulated period and then the annuity is paid in New Taiwan dollars；5.Foreign currency loans under which insurance policies referred to in the subparagraph 1, above, are pledged as loan collateral;6.Wealth management business involving foreign exchange transactions;7.Foreign currency loans made as one of the participants of a foreign currency syndicated loan. 8.Other foreign exchange businesses approved by the Central Bank of the Republic of China（Taiwan）(hereinafter referred to as the“Bank”).
中文原文 保險業辦理外匯業務管理辦法第3條
保險業得辦理外匯業務如下：
一、以外幣收付之人身保險業務。
二、以外幣收付之財產保險業務。
但以金融監督管理委員會（以下簡稱金管會）所訂之業務範圍為限。
三、以外幣收付之再保險業務。
四、以外幣收付之投資型年金保險，於年金累積期間屆滿時轉換為一般帳簿之即期年金保險，約定以新臺幣給付年金者。
五、以第一款所指保險之保險單為質之外幣放款。
六、財富管理業務涉及外匯業務之經營者。
七、辦理擔任外幣聯合貸款案參加行之外幣放款業務。
八、其他經中央銀行（以下簡稱本行）許可辦理之外匯業務。
一、以外幣收付之人身保險業務。
二、以外幣收付之財產保險業務。
但以金融監督管理委員會（以下簡稱金管會）所訂之業務範圍為限。
三、以外幣收付之再保險業務。
四、以外幣收付之投資型年金保險，於年金累積期間屆滿時轉換為一般帳簿之即期年金保險，約定以新臺幣給付年金者。
五、以第一款所指保險之保險單為質之外幣放款。
六、財富管理業務涉及外匯業務之經營者。
七、辦理擔任外幣聯合貸款案參加行之外幣放款業務。
八、其他經中央銀行（以下簡稱本行）許可辦理之外匯業務。