| Legislative： |
1.The full text of the FSC Order Jin-Guan-Bao-Cai-Zi No. 10602104511 was promulgated on October 17, 2017, and took effect on the date of issuance.
2.The full text of the FSC Order Jin-Guan-Bao-Cai-Zi No. 10602505941 was promulgated on January 2, 2018, and took effect on the date of issuance.
3.The full text of the FSC Order Jin-Guan-Bao-Cai-Zi No. 11004365983 was amended on January 28, 2022, and took effect on the date of issuance.
4.Point 3 of the FSC Order Jin-Guan-Bao-Cai-Zi No. 11404904514 was amended on March 26, 2025, and took effect on the date of issuance.
5.Point 3 of the FSC Order Jin-Guan-Bao-Cai-Zi No. 11504904223 was amended on February 12, 2026, and took effect on the date of issuance.
6.Point 3 of the FSC Order Jin-Guan-Bao-Cai-Zi No. 11504919673 was amended on June 16, 2026, and took effect on the date of issuance. |
| Content： |
1. This Order pertains to Subparagraph 7, Article 2, Subparagraph 4, Paragraph 2, Article 5, and Subparagraph 5, Paragraph 1, Article 10 of the Regulations Governing Use of Insurer's Funds in Special Projects, Public Investments and Social Welfare Enterprises (referred to as the “Regulations” hereunder).
2. An insurer’s special project investment in a domestic fund set up by a national investment company established with the consent of the Executive Yuan and with investment from the Executive Yuan National Development Fund is considered a project in line with “Other use in line with the government policies” provided in Subparagraph 7, Article 2 of the Regulations.
3. The scope of investment by insurance enterprises in domestic funds under the preceding point shall be limited to the following:
(1) The government-approved 5+2 innovative industries provided in the FSC Order Jin-Guan-Bao-Cai-Zi No. 10610908021 issued on March 21, 2017, which include green energy technology, Asia Silicon Valley, biomedicine, national defense, smart machinery, new agriculture and circular economy.
(2) The government-approved six core strategic industries provided in the FSC Order Jin-Guan-Bao-Cai-Zi No. 11004365981 issued on January 28, 2022, which include information and digital technology, cybersecurity, medical technology and precision health, national defense and strategic industries, green and renewable energy, and strategic stockpile industries.
(3) Businesses whose main economic activities meet the sustainability criteria set out in the Reference Guidelines for the Recognition of Sustainable Economic Activities as provided in the FSC Order Gin-Guan-Bao-Cai-Zi No. 11404904512 issued on March 26, 2025 and other projects deemed by the competent authority in charge of relevant industry as offering the benefits of climate change adaptation, net zero emissions or sustainability transformation.
(4) The government-approved five trusted industry sectors provided in the FSC Order Jin-Guan-Bao-Cai-Zi No. 11504904221 issued on February 12, 2026, which include semiconductors, artificial intelligence, military and defense, security and surveillance, and new-generation communications.
(5) The government-approved The "Ten AI Initiatives Promotion Plan " and other implementation plans approved by the Executive Yuan, provided that the industry is recognized by the competent authority for the specific sector as one encouraged for investment under said plans in the FSC Order Jin-Guan-Bao-Cai-Zi No. 11504916971 issued on June 16, 2026.
4. If a domestic fund under Point 2 herein invested by an insurance enterprise is a private equity fund, it is considered an entity that falls under “other entities that align with government policies and comply with the requirements of the competent authority” provided in Subparagraph 4, Paragraph 2, Article 5 of the Regulations.
5. If an insurer’s investment in a domestic fund under Point 2 herein is considered a situation that falls under “other circumstances regulated by the competent authority” provided in Subparagraph 5, Paragraph 1, Article 10 of the Regulations, the insurer may proceed with the investment if it has been approved by a resolution of its board of directors or falls within the scope of the board’s authorization. However the insurer shall still provide documents specified in Paragraph 1, Article 9 of the Regulations to the competent authority for ex-post check. The competent authority may inspect the insurer’s investment status periodically, and limit or audit the investment in view of economic situation and actual investment performance.
6. This Order shall become effective immediately. FSC Order Jin-Guan-Bao-Cai-Zi No. 11504904223 issued on February 12, 2026 is now rescinded. |