| Legislative： |
Amendment to Article 18-1 promulgated via Financial Supervisory Commission Order No. Jin-Guan-Bao-Zong-Zi-11404560051 and Central Bank Order No. Tai-Yang-Wai-Shi-Yi-Zi-1140041986 dated December 12, 2025. |
| Content： |
Article18-1
An insurance enterprise under Article 22-12, paragraph 1 of the Act applying to establish an offshore insurance branch in the ROC shall meet the following requirements:
1. For domestic insurance enterprises, the ratio of capital resources to risk capital at the end of the most recent period is at least 1.25 times the statutory standard for adequate capital as specified in Subparagraph 1, Paragraph 2, Article 143-4 of the Insurance Act; for foreign insurance enterprises, their head office meets the home country's requirements for debt paying ability; and
2. The insurance enterprise is in compliance with the law, soundly managed, and has not been subject to any disciplinary action for any material violation during the 3 years before application, or, it has received a disciplinary action but the circumstances resulting in the violation have been materially improved and the improvement is recognized by the FSC or the CBC. |