臺(tái)灣保險(xiǎn)法翻譯模板（第三部分 中英文）

　　六、經(jīng)主管機(jī)關(guān)核可承接不具清償能力保險(xiǎn)公司之保險(xiǎn)契約。

　　七、其它為安定保險(xiǎn)市場(chǎng)或保障被保險(xiǎn)人之權(quán)益，經(jīng)主管機(jī)關(guān)核定之事項(xiàng)。安定基金辦理前項(xiàng)第一款至第三款及第七款事項(xiàng)，其資金動(dòng)用時(shí)點(diǎn)、范圍及限額，由安定基金擬訂，報(bào)請(qǐng)主管機(jī)關(guān)核定。保險(xiǎn)業(yè)與經(jīng)營(yíng)不善同業(yè)進(jìn)行合并或承受其契約致遭受損失，依第一項(xiàng)第二款規(guī)定申請(qǐng)安定基金補(bǔ)助者，其金額不得超過(guò)安定基金依同項(xiàng)第三款規(guī)定墊付之總額。

　　5. Act as receiver, rehabilitator, or liquidator upon appointment by the competent authority.

　　6. Assume, upon approval by the competent authority, the insurance contracts of insolvent insurance companies.

　　7. Undertake other matters, as approved by the competent authority, to stabilize the insurance market or safeguard the interests of insured parties. The stabilization funds shall adopt rules governing the timing, scope, and dollar amount of their drawdown of funds to handle the matters set out in subparagraphs 1 to 3 and subparagraph 7 of the preceding paragraph, and shall file them with the competent authority for approval. Where an insurance enterprise applies to a stabilization fund in accordance with paragraph 1, subparagraph 2 for subsidization of losses incurred upon merging with a troubled insurer or assuming such an insurer's contracts, the dollar amount may not exceed the total amount of funds advanced by the stabilization fund pursuant to subparagraph 3 of the same paragraph.

　　第143-4 條保險(xiǎn)業(yè)自有資本與風(fēng)險(xiǎn)資本之比率，不得低于百分之二百;必要時(shí)，主管機(jī)關(guān)得參照國(guó)際標(biāo)準(zhǔn)調(diào)整比率。保險(xiǎn)業(yè)自有資本與風(fēng)險(xiǎn)資本之比率未達(dá)前項(xiàng)規(guī)定之比率者，不得分配盈余，主管機(jī)關(guān)并得視其情節(jié)輕重為其它必要之處置或限制。前二項(xiàng)所定自有資本與風(fēng)險(xiǎn)資本之范圍、計(jì)算方法、管理、必要處置或限制之方式及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　Article 143-4 An insurance enterprise's ratio of total adjusted net capital to risk-based capital may not be lower than 200%. Where necessary, the competent authority may adjust the ratio according to international standards. An insurance enterprise with a ratio of total adjusted net capital to risk-based capital below the ratio set out in the preceding paragraph may not distribute earnings, and the competent authority may, according to the severity of the circumstances, adopt other necessary actions or restrictions.

　　With regard to total adjusted net capital and risk-based capital as referred to in the preceding two paragraphs, the competent authority shall prescribe regulations governing the following matters: their scope; the method for calculating their amounts; administration thereof; the methods for adopting necessary actions or restrictions; and other compliance matters.

　　第144 條保險(xiǎn)業(yè)之各種保險(xiǎn)單條款、保險(xiǎn)費(fèi)及其它相關(guān)數(shù)據(jù)，由主管機(jī)關(guān)視各種保險(xiǎn)之發(fā)展?fàn)顩r，分別規(guī)定銷售前應(yīng)實(shí)行之程序、審核及內(nèi)容有錯(cuò)誤、不實(shí)或違反規(guī)定之處置等事項(xiàng)之準(zhǔn)則。為健全保險(xiǎn)業(yè)務(wù)之經(jīng)營(yíng)，保險(xiǎn)業(yè)應(yīng)聘用精算人員并指派其中一人為簽證精算人員，負(fù)責(zé)保險(xiǎn)費(fèi)率之厘訂、各種準(zhǔn)備金之核算簽證及辦理其它經(jīng)主管機(jī)關(guān)指定之事項(xiàng);其資格條件、簽證內(nèi)容、教育訓(xùn)練、懲處及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。前項(xiàng)簽證精算人員之指派應(yīng)經(jīng)董(理)事會(huì)同意，并報(bào)主管機(jī)關(guān)備查。簽證精算人員應(yīng)本公正及公平原則向其所屬保險(xiǎn)業(yè)之董(理)事會(huì)及主管機(jī)關(guān)提供各項(xiàng)簽證報(bào)告;其簽證報(bào)告內(nèi)容有虛偽、隱匿、遺漏或錯(cuò)誤情事者，主管機(jī)關(guān)得視其情節(jié)輕重為警告、停止于一年以內(nèi)期間簽證或廢止其簽證精算人員資格。

　　Article 144 With respect to the policy provisions, premiums, and other relevant content for a given type of insurance policy, the competent authority shall prescribe regulations governing the following matters, taking into account the state of development of that type of insurance: procedures to be carried out before a policy is marketed; product review; and the actions to be taken when the content of a policy is incorrect, false, or in violation of the law. In order to ensure sound operation of its insurance business, an insurance enterprise shall employ actuaries and appoint one of them as appointed actuary, who shall be responsible for setting premium rates, certifying various reserve , and handling other matters specified by the competent authority. Regulations governing qualification requirements, items to be certified, education and training, penalties, and other compliance matters shall be prescribed by the competent authority. Appointment of the appointed actuary shall be subject to the consent of the board of directors and shall be filed to the competent authority. The appointed actuary shall, in accordance with the principles of impartiality and fairness, provide various certified reports to the board of directors, as well as to the competent authority. Where a report that he or she has certified has any misrepresentation, concealment, omission, or incorrect information, the competent authority may, according to the severity of the circumstances, issue a warning, suspend the actuary from providing certification for a period of up to one year, or revoke appointment.

　　第144-1 條有下列情形之一者，保險(xiǎn)業(yè)得以共保方式承保：一、有關(guān)巨災(zāi)損失之保險(xiǎn)者。

　　二、配合政府政策需要者。三、基于公共利益之考慮者。四、能有效提升對(duì)投保大眾之

　　服務(wù)者。五、其它經(jīng)主管機(jī)關(guān)核準(zhǔn)者。

　　第145 條保險(xiǎn)業(yè)于營(yíng)業(yè)年度屆滿時(shí)，應(yīng)分別保險(xiǎn)種類，計(jì)算其應(yīng)提存之各種準(zhǔn)備金，記載于特設(shè)之帳簿。前項(xiàng)所稱各種準(zhǔn)備金之提存比率、計(jì)算方式及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　第145-1 條保險(xiǎn)業(yè)于完納一切稅捐后，分派盈余時(shí)，應(yīng)先提百分之二十為法定盈余公積。但法定盈余公積，已達(dá)其資本總額或基金總額時(shí)，不在此限。保險(xiǎn)業(yè)得以章程規(guī)定或經(jīng)股東

　　會(huì)或社員大會(huì)決議，另提特別盈余公積。主管機(jī)關(guān)于必要時(shí)，亦得命其提列。

　　第一項(xiàng)規(guī)定，自本法臺(tái)灣九十六年六月十四日修正之條文生效之次一會(huì)計(jì)年度施行。

　　Article 144-1 Insurance enterprises may underwrite insurance by way of co-insurance under the following circumstances:

　　1. When insuring against catastrophic loss.

　　2. When coordinating with government policy.

　　3. When seeking to further the public interest.

　　4. When seeking to effectively enhance services to the insurance-buying public.

　　5. When seeking to accomplish other objectives approved by the competent authority.

　　Article 145 At the end of each business year, an insurance enterprise shall calculate the reserves for each type of insurance, and shall record such reserves in special account books. The competent authority shall prescribe regulations governing the reserving, calculation methods, and other compliance matters for the various reserves referred to in the preceding paragraph.

　　Article 145-1 After paying all taxes, an insurance enterprise preparing to distribute earnings shall first set aside 20 percent to legal capital reserves; provided, that this requirement does not apply where legal capital reserves are already equal to the enterprise's authorized capital or authorized fund. An insurance enterprise may additionally set aside special capital reserve in accordance with the provisions of its articles of incorporation or a resolution of a shareholders meeting or general assembly of cooperative members. The competent authority may as necessary order an insurance enterprise to set aside such reserve. The provisions of paragraph 1 shall enter into force from the next fiscal year after the provisions of this Act amended on [DATE] take effect.

　　第146 條保險(xiǎn)業(yè)資金之運(yùn)用，除存款外，以下列各款為限：

　　一、有價(jià)證券。二、不動(dòng)產(chǎn)。三、放款。四、辦理經(jīng)主管機(jī)關(guān)核準(zhǔn)之專案運(yùn)用、公共及社會(huì)福利事業(yè)投資。五、國(guó)外投資。六、投資保險(xiǎn)相關(guān)事業(yè)。七、從事衍生性商品交易。八、其它經(jīng)主管機(jī)關(guān)核準(zhǔn)之資金運(yùn)用。前項(xiàng)所定資金，包括業(yè)主權(quán)益及各種準(zhǔn)備金。第一項(xiàng)所定存款，其存放于每一金融機(jī)構(gòu)之金額，不得超過(guò)該保險(xiǎn)業(yè)資金百分之十。但經(jīng)主管機(jī)關(guān)核準(zhǔn)者，不在此限。第一項(xiàng)第六款所稱保險(xiǎn)相關(guān)事業(yè)，指保險(xiǎn)、金融控股、銀行、票券、信托、信用卡、融資性租賃、證券、期貨、證券投資信托、證券投資顧問事業(yè)及其他經(jīng)主管機(jī)關(guān)認(rèn)定之保險(xiǎn)相關(guān)事業(yè)。保險(xiǎn)業(yè)經(jīng)營(yíng)投資型保險(xiǎn)業(yè)務(wù)、勞工退休金年金保險(xiǎn)業(yè)務(wù)應(yīng)專設(shè)帳簿，記載其投資資產(chǎn)之價(jià)值。投資型保險(xiǎn)業(yè)務(wù)專設(shè)帳簿之管理、保存、投資資產(chǎn)之運(yùn)用及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之，不受第一項(xiàng)、第三項(xiàng)、第一百四十六條之一、第一百四十六條之二、第一百四十六條之四、第一百四十六條之五及第一百四十六條之七規(guī)定之限制。依第五項(xiàng)規(guī)定應(yīng)專設(shè)帳簿之資產(chǎn)，如要保人以保險(xiǎn)契約委任保險(xiǎn)業(yè)全權(quán)決定運(yùn)用標(biāo)的，且將該資產(chǎn)運(yùn)用于證券交易法第六條規(guī)定之有價(jià)證券者，應(yīng)依證券投資信托及顧問法申請(qǐng)兼營(yíng)全權(quán)委托投資業(yè)務(wù)。保險(xiǎn)業(yè)依第一項(xiàng)第七款規(guī)定從事衍生性商品交易之條件、交易范圍、交易限額、內(nèi)部處理程序及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　Article 146 Except for savings deposits, the funds allocations of an insurance enterprise shall be limited to the following:

　　1. Securities. 2. Real estate. 3. Loans. 4. Allocation of funds to special projects and investments in public utilities and social welfare enterprises, with the approval of the competent authority. 5. Foreign investments. 6. Investments in insurance-related businesses. 7. Derivatives trading. 8. Other funds allocations as approved by the competent authority. The term "funds" in the preceding paragraph includes owner's equity and various reserve funds. The savings of paragraph 1 deposited in any single financial institution may not, unless approved by the competent authority, exceed 10 percent of the insurance enterprise's funds; provided, this restriction does not apply where the competent authority has granted approval. "Insurance-related businesses" in paragraph 1, subparagraph 6 means the businesses of insurance, financial holding, banking, bills, trust, credit card, finance leasing, securities, futures, securities investment trust, and securities investment consulting enterprises, as well as other insurance-related businesses as recognized by the competent authority. An insurance enterprise that engages in investment-linked insurance business or labor pension annuity insurance business shall set up a separate account to record the value of the assets in which it invests. The competent authority shall prescribe regulations governing administration and custody of separate account, allocation of investment assets, and other compliance matters pertaining to investment-linked insurance business, which are not subject to the restrictions set forth in paragraph 1; paragraph 3; Article 146-1; Article 146-2; Article 146-4; Article 146-5; and Article 146-7. With respect to assets for which a separate account is required under paragraph 5, if a proposer retains an insurance enterprise by means of an insurance contract to exercise discretionary allocation of the assets and those assets are allocated to the purchase of the securities defined in Article 6 of the Securities and Exchange Act, application for concurrent operation of discretionary investment services shall be made in accordance with the Securities Investment Trust and Consulting Act. With respect to the derivatives trading of paragraph 1, subparagraph 7, the competent authority shall prescribe regulations governing the terms and conditions of such trading, the scope thereof, transaction limits, internal handling procedures, and other compliance matters.

　　第146-1 條保險(xiǎn)業(yè)資金得購(gòu)買下列有價(jià)證券：

　　一、公債、國(guó)庫(kù)券。二、金融債券、可轉(zhuǎn)讓定期存單、銀行承兌匯票、金融機(jī)構(gòu)保證商業(yè)本票;其總額不得超過(guò)該保險(xiǎn)業(yè)資金百分之三十五。三、經(jīng)依法核準(zhǔn)公開發(fā)行之公司股票;其購(gòu)買每一公司之股票總額，不得超過(guò)該保險(xiǎn)業(yè)資金百分之五及該發(fā)行股票之公司實(shí)收資本額百分之十。四、經(jīng)依法核準(zhǔn)公開發(fā)行之有擔(dān)保公司債，或經(jīng)評(píng)等機(jī)構(gòu)評(píng)定為相當(dāng)?shù)燃?jí)以上之公司所發(fā)行之公司債;其購(gòu)買每一公司之公司債總額，不得超過(guò)該保險(xiǎn)業(yè)資金百分之五及該發(fā)行公司債之公司實(shí)收資本額百分之十。五、經(jīng)依法核準(zhǔn)公開發(fā)行之證券投資信托基金及共同信托基金受益憑證;其投資總額不得超過(guò)該保險(xiǎn)業(yè)資金百分之十及每一基金已發(fā)行之受益憑證總額百分之十。

　　六、證券化商品及其它經(jīng)主管機(jī)關(guān)核準(zhǔn)保險(xiǎn)業(yè)購(gòu)買之有價(jià)證券;其總額不得超過(guò)該保險(xiǎn)業(yè)

　　資金百分之十。前項(xiàng)第三款及第四款之投資總額，合計(jì)不得超過(guò)該保險(xiǎn)業(yè)資金百分之三十五。

　　保險(xiǎn)業(yè)依第一項(xiàng)第三款投資， 不得有下列情事之一：

　　Article 146-1

　　The funds of an insurance enterprise may be used to purchase the following marketable securities:

　　1. Government bonds and treasury bills. 2. Financial bonds, negotiable certificates of deposit, banker's acceptances, and commercial promissory notes guaranteed by a financial institution, the aggregate amount of which may not exceed 35 percent of the funds of the insurance enterprise. 3. Publicly issued corporate stocks approved in accordance with the law, provided that the aggregate amount of corporate stocks in any one company may not exceed 5 percent of the funds of the insurance enterprise, and the aggregate amount of the stocks in any one company in which an insurance enterprise invests may not exceed 10 percent of the paid-in capital of the company issuing the stocks. 4. Publicly issued guaranteed corporate bonds or corporate bonds issued by a company rated by a rating agency at no lower than a specified rating and approved in accordance with the law, provided that the aggregate amount made by an insurance enterprise in such corporate bonds may not exceed 5 percent of the funds of the insurance enterprise, and the aggregate amount of bonds from any one company may not exceed 10 percent of the paid-in capital of the company issuing the corporate bonds. 5. Beneficial interest certificates for securities investment trust funds and mutual trust funds for which public issue has been duly approved. The aggregate amount of such investment made by an insurance enterprise may not exceed 10 percent of the funds of the insurance enterprise, and an insurance enterprise may not invest in more than 10 percent of the aggregate amount of the beneficial interest certificates issued by any fund.

　　6. Securitization products and other marketable securities that the competent authority has granted approval for insurance enterprises to purchase, the aggregate amount of which may not exceed 10

　　percent of the funds of the insurance enterprise. The aggregate amount of the investments contemplated under subparagraphs 3 and 4 of the preceding paragraph may not exceed 35 percent of the funds of the insurance enterprise. It is prohibited for any of the following circumstances to obtain with respect to an investment made by an insurance enterprise in accordance with paragraph 1, subparagraph 3:

　　一、以保險(xiǎn)業(yè)或其代表人擔(dān)任被投資公司董事、監(jiān)察人。二、行使表決權(quán)支持其關(guān)系人

　　或關(guān)系人之董事、監(jiān)察人、職員擔(dān)任被投資金融機(jī)構(gòu)董事、監(jiān)察人。三、指派人員獲聘為被投資公司經(jīng)理人。保險(xiǎn)業(yè)依第一項(xiàng)第三款至第六款規(guī)定投資于公開發(fā)行之未上市、未上柜有價(jià)證券、私募之有價(jià)證券;其應(yīng)具備之條件、投資范圍、內(nèi)容、投資規(guī)范及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　第146-2 條保險(xiǎn)業(yè)對(duì)不動(dòng)產(chǎn)之投資，以所投資不動(dòng)產(chǎn)實(shí)時(shí)利用并有收益者為限;其投資總額，除自用不動(dòng)產(chǎn)外，不得超過(guò)其資金百分之三十。但購(gòu)買自用不動(dòng)產(chǎn)總額不得超過(guò)其業(yè)主權(quán)益之總額。保險(xiǎn)業(yè)不動(dòng)產(chǎn)之取得及處分，應(yīng)經(jīng)合法之不動(dòng)產(chǎn)鑒價(jià)機(jī)構(gòu)評(píng)價(jià)。

　　1. For the insurance enterprise or a representative thereof to be a director or supervisor of the investee company.

　　2. For the insurance enterprise to exercise voting rights in support of a related party, or a director, supervisor, or employee of a related party, becoming a director or supervisor of the investee financial institution.

　　3. For a person dispatched by the insurance enterprise to be hired as a manager of the investee company. With respect to investments by an insurance enterprise pursuant to paragraph 1, subparagraphs 3 to 6 in publicly issued securities not listed on an exchange or OTC market, or in privately placed securities, the competent authority shall prescribe regulations governing eligibility conditions, scope and type of investments, investment rules, and other compliance matters.

　　Article 146-2 Investments in real estate by an insurance enterprise shall be limited to real estate that can be used immediately and from which benefit may be derived. The total amount of such investments, apart from real estate held for an insurance enterprise's own use, may not exceed 30 percent of an insurance enterprise's funds. In the case of real estate purchased for self-use, the total amount invested in by an insurance enterprise may not exceed the total amount of its owner's equity. The acquisition and disposal of real estate by an insurance enterprise shall be evaluated by a legally established real estate appraisal organization.

　　第146-3 條險(xiǎn)業(yè)辦理放款，以下列各款為限：

　　一、銀行或主管機(jī)關(guān)認(rèn)可之信用保證機(jī)構(gòu)提供保證之放款。

　　二、以動(dòng)產(chǎn)或不動(dòng)產(chǎn)為擔(dān)保之放款。

　　三、以合于第一百四十六條之一之有價(jià)證券為質(zhì)之放款。

　　四、人壽保險(xiǎn)業(yè)以各該保險(xiǎn)業(yè)所簽發(fā)之人壽保險(xiǎn)單為質(zhì)之放款。前項(xiàng)第一款至第三款放款，每一單位放款金額不得超過(guò)該保險(xiǎn)業(yè)資金百分之五;其放款總額，不得超過(guò)該保險(xiǎn)業(yè)資金百

　　分之三十五。保險(xiǎn)業(yè)依第一項(xiàng)第一款、第二款及第三款對(duì)其負(fù)責(zé)人、職員或主要股東，或?qū)εc其負(fù)責(zé)人或辦理授信之職員有利害關(guān)系者，所為之擔(dān)保放款，應(yīng)有十足擔(dān)保，其條件不得優(yōu)于其它同類放款對(duì)象，如放款達(dá)主管機(jī)關(guān)規(guī)定金額以上者，并應(yīng)經(jīng)三分之二以上董事之出席及出席董事四分之三以上同意;其利害關(guān)系人之范圍、限額、放款總余額及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。保險(xiǎn)業(yè)依第一百四十六條之一第一項(xiàng)第三款及第四款對(duì)每一公司股票及公司債之投資與依第一項(xiàng)第三款以該公司發(fā)行之股票及公司債為質(zhì)之放款，合并計(jì)算不得超過(guò)其資金百分之十與該發(fā)行股票及公司債之公司實(shí)收資本額百分之十。

　　Article 146-3 Loans made by an insurance enterprise shall be limited to the following items:

　　1. Loans guaranteed by a bank, or by a credit guarantee institution recognized by the competent authority.

　　2. Loans secured by personal property or real property.

　　3. Loans secured by qualified securities as defined in Article 146-1.

　　4. For life insurance enterprises, loans secured by life insurance policies issued by said life insurance business. For loans made pursuant to subparagraphs 1 to 3 of the preceding paragraph, the amount loaned to each borrower may not exceed 5 percent of an insurance enterprise's funds, and the total amount of all loans shall not exceed 35 percent of an insurance enterprise's funds.

　　Where an insurance enterprise provides a secured loan pursuant to paragraph 1, subparagraphs 1, 2, or 3 to one of its responsible persons, employees, major shareholders, or to a person having an interested party relationship with one of its responsible persons or with an employee in charge of administering the loan, the loan shall be fully secured, and the conditions may not be better than those extended to other loanees of the same class. A loan that is equal to or more than the dollar amount specified by the competent authority shall also be approved by three-fourths of the directors present at a board of directors meeting attended by at least two-thirds of the directors. The competent authority shall prescribe regulations governing the definition of interested parties, loan limits and aggregate loan balances, and other compliance matters. The combined total amount of (i) an insurance enterprise's investment in corporate stocks and corporate bonds of a given company in accordance with Article 146-1, paragraph 1, subparagraphs 3 and 4, and (ii) loans made in accordance with paragraph 1, subparagraph 3 that are secured by corporate stocks and corporate bonds issued by that same company, shall exceed neither 10 percent of the insurance enterprise's funds nor 10 percent of the paid-in capital of the company issuing the stocks and corporate bonds.

　　第146-4 條保險(xiǎn)業(yè)資金辦理國(guó)外投資，以下列各款為限：

　　一、外匯存款。二、國(guó)外有價(jià)證券。三、設(shè)立或投資國(guó)外保險(xiǎn)公司、保險(xiǎn)代理人公司、保險(xiǎn)經(jīng)紀(jì)人公司或其它經(jīng)主管機(jī)關(guān)核準(zhǔn)之保險(xiǎn)相關(guān)事業(yè)。四、其它經(jīng)主管機(jī)關(guān)核準(zhǔn)之國(guó)外投資。保險(xiǎn)業(yè)資金依前項(xiàng)規(guī)定辦理國(guó)外投資總額，由主管機(jī)關(guān)視各保險(xiǎn)業(yè)之經(jīng)營(yíng)情況核定之，最高不得超過(guò)各該保險(xiǎn)業(yè)資金百分之四十五。保險(xiǎn)業(yè)資金辦理國(guó)外投資之投資規(guī)范、投資額度、審核及其他應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　Article 146-4 Foreign investments of insurance enterprise funds shall be limited to the following:

　　1. Foreign currency deposits.

　　2. Foreign securities.

　　3. Establishment of or investment in a foreign insurance company, insurance agent company, insurance broker company, or other insurance-related enterprise approved by the competent authority.

　　4. Such other foreign investments as may be approved by the competent authority. The competent authority shall set limits on the aggregate dollar amount of foreign investments of insurance enterprise funds based on the state of the business of each individual insurance enterprise. At maximum, such investments may not exceed 45 percent of the funds of any individual insurance enterprise. The competent authority shall prescribe regulations setting forth investment rules, investment limits, review procedures, and other compliance matters pertaining to foreign investments of insurance enterprise funds.

　　第146-5 條保險(xiǎn)業(yè)資金辦理項(xiàng)目運(yùn)用、公共及社會(huì)福利事業(yè)投資應(yīng)申請(qǐng)主管機(jī)關(guān)核準(zhǔn);其申請(qǐng)核準(zhǔn)應(yīng)具備之文件、程序、運(yùn)用或投資之范圍、限額及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。前項(xiàng)資金運(yùn)用方式為投資公司股票時(shí)，準(zhǔn)用第一百四十六條之一第三項(xiàng)規(guī)定;其投資之條件及比率，不受第一百四十六條之一第一項(xiàng)第三款規(guī)定之限制。

　　第146-6 條保險(xiǎn)業(yè)業(yè)主權(quán)益，超過(guò)第一百三十九條規(guī)定最低資本或基金最低額者，得經(jīng)主管機(jī)關(guān)核準(zhǔn)，投資保險(xiǎn)相關(guān)事業(yè)所發(fā)行之股票，不受第一百四十六條之一第一項(xiàng)第三款及第三項(xiàng)規(guī)定之限制;其投資總額，最高不得超過(guò)該保險(xiǎn)業(yè)業(yè)主權(quán)益。保險(xiǎn)業(yè)依前項(xiàng)規(guī)定投資而與被投資公司具有控制與從屬關(guān)系者，其投資總額，最高不得超過(guò)該保險(xiǎn)業(yè)業(yè)主權(quán)益百分之四十。保險(xiǎn)業(yè)依第一項(xiàng)規(guī)定投資保險(xiǎn)相關(guān)事業(yè)，其控制與從屬關(guān)系之范圍、投資申報(bào)方式及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　Article 146-5 Application shall be made to the competent authority for approval of allocations of insurance enterprise funds to special projects and investments in public utilities and social welfare enterprises. With respect to applications for approval, the competent authority shall prescribe regulations governing required documentation, procedures, scope of and limits upon allocations and investments, and other compliance matters. Where the funds referred to in the preceding paragraph are allocated to investment in corporate stocks, the provisions of Article 146-1, paragraph 3 shall apply mutatis mutandis. The conditions and percentages related thereto shall not be subject to the restrictions set forth in Article 146-1, paragraph 1, subparagraph 3.

　　Article 146-6 When the owner's equity of an insurance enterprise exceeds the minimum capital or the minimum fund provided for in Article 139, it may, with the approval of the competent authority, invest in shares issued by insurance-related enterprises without being subject to Article 146-1, paragraph 1, subparagraph 3, or to paragraph 3 of that same article. The aggregate dollar amount of such investments may not exceed the owner's equity of the insurance enterprise. Where an insurance enterprise makes an investment in accordance with the provisions of the preceding paragraph and it has a relationship of control or subordination with the investee company, the total dollar amount of the investment may not exceed 40 percent of the owner's equity of the insurance enterprise. With respect to insurance enterprise investments in insurance-related enterprises made in accordance with the provisions of paragraph 1, the competent authority shall prescribe regulations defining the scope of relationships of control or subordination, the method of reporting investments, and other compliance matters.

　　第146-7 條主管機(jī)關(guān)對(duì)于保險(xiǎn)業(yè)就同一人、同一關(guān)系人或同一關(guān)系企業(yè)之放款或其它交易得予限制;其限額、其它交易之范圍及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。前項(xiàng)所稱同一人，指同一自然人或同一法人;同一關(guān)系人之范圍，包含本人、配偶、二親等以內(nèi)之血親及以本人或配偶為負(fù)責(zé)人之事業(yè);同一關(guān)系企業(yè)之范圍，適用公司法第三百六十九條之一至第三百六十九條之三、第三百六十九條之九及第三百六十九條之十一規(guī)定。主管機(jī)關(guān)對(duì)于保險(xiǎn)業(yè)與其利害關(guān)系人從事放款以外之其它交易得予限制;其利害關(guān)系人及交易之范圍、決議程序、限額及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　Article 146-7 The competent authority may limit the ability of insurance enterprises to make loans to, or engage in other transactions with, a single party, a single related party, or a single related enterprise. The competent authority shall prescribe regulations to set such limits, define the scope of "other transactions," and set out other compliance matters. The term "a single party" in the preceding paragraph means a single natural person or a single juristic person. The scope of a "single related party" includes the principal, his/her spouse, blood relatives within two degrees of kinship, and any enterprise of which the principal himself/herself or his/her spouse is the responsible person. The scope of "a single related enterprise" shall be governed by Articles 369-1 to 369-3, Article 369-9, and Article 369-11 of the Company Act. The competent authority may limit the ability of an insurance enterprise to engage in non-loan transactions with an interested

　　party. The competent authority shall prescribe regulations defining the scope of interested parties and regulated transactions, procedures for the adoption of resolutions, limits on transaction size, and other compliance matters.

　　第146-8 條第一百四十六條之三第三項(xiàng)所列舉之放款對(duì)象，利用他人名義向保險(xiǎn)業(yè)申請(qǐng)辦理之放款，適用第一百四十六條之三第三項(xiàng)規(guī)定。向保險(xiǎn)業(yè)申請(qǐng)辦理之放款，其款項(xiàng)為利用他人名義之人所使用，或其款項(xiàng)移轉(zhuǎn)為利用他人名義之人所有時(shí)，推定為前項(xiàng)所稱利用他人名義之人向保險(xiǎn)業(yè)申請(qǐng)辦理之放款。

　　第146-9 條保險(xiǎn)業(yè)因持有有價(jià)證券行使股東權(quán)利時(shí)，不得有股權(quán)交換或利益輸送之情事，并不得損及要保人、被保險(xiǎn)人或受益人之利益。保險(xiǎn)業(yè)于出席被投資公司股東會(huì)前，應(yīng)將行使表決權(quán)之評(píng)估分析作業(yè)作成說(shuō)明，并應(yīng)于各該次股東會(huì)后，將行使表決權(quán)之書面紀(jì)錄，提報(bào)董事會(huì)。保險(xiǎn)業(yè)及其從屬公司，不得擔(dān)任被投資公司之委托書征求人或委托他人擔(dān)任委托書征求人。

　　Article 146-8 For any prospective loan recipient listed in Article 146-3, paragraph 3 who applies under the name of another person to an insurance enterprise for a loan, the provisions of Article 146-3, paragraph 3, shall apply. If money obtained through a loan from an insurance enterprise is used by a person using another person's name, or the money is transferred to the ownership of a person using another person's name, it shall be presumed that the loan was obtained from the insurance enterprise by the person applying in the name of another person as referred to in the preceding paragraph.

　　Article 146-9 In the course of exercising shareholder rights of securities that it holds, an insurance enterprise may not do anything that would involve exchange of equity ownership or funneling of interests, nor may it prejudice the interests of a proposer, insured party, or beneficiary. Before attending a shareholders meeting of an investee company, an insurance enterprise shall prepare an explanation of how it has evaluated and analyzed the exercise of voting rights, and after each such shareholders meeting shall submit to its board of directors a written record of the exercise of voting rights. An insurance enterprise and any subordinate company thereof may not act as proxy solicitor for an investee company or mandate another party to act as proxy solicitor for an investee company.

　　第147 條保險(xiǎn)業(yè)辦理再保險(xiǎn)之分出、分入或其它危險(xiǎn)分散機(jī)制業(yè)務(wù)之方式、限額及其它應(yīng)遵行事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　第147-1 條保險(xiǎn)業(yè)專營(yíng)再保險(xiǎn)業(yè)務(wù)者，為專業(yè)再保險(xiǎn)業(yè)，不適用第一百三十八條第一項(xiàng)、第一百四十三條之一、第一百四十三條之三及第一百四十四條第一項(xiàng)規(guī)定。前項(xiàng)專業(yè)再保險(xiǎn)業(yè)之業(yè)務(wù)、財(cái)務(wù)及其它相關(guān)管理事項(xiàng)之辦法，由主管機(jī)關(guān)定之。

　　Article 147 The competent authority shall prescribe regulations governing the manner in which insurance enterprises cede or assume reinsurance or operate other risk spreading mechanisms, limits applying thereto, and other compliance matters.

　　Article 147-1 An insurance enterprise that engages exclusively in reinsurance business is a professional reinsurer, and is not subject to the provisions of Article 138, paragraph 1, Article 143-1, Article 143-3, or Article 144, paragraph 1. The competent authority shall prescribe regulations governing the business, financial, and other related management matters of the

　　professional reinsurers referred to in the preceding paragraph.

　　第148 條主管機(jī)關(guān)得隨時(shí)派員檢查保險(xiǎn)業(yè)之業(yè)務(wù)及財(cái)務(wù)狀況，或令保險(xiǎn)業(yè)于限期內(nèi)報(bào)告營(yíng)業(yè)狀況。前項(xiàng)檢查，主管機(jī)關(guān)得委托適當(dāng)機(jī)構(gòu)或?qū)I(yè)經(jīng)驗(yàn)人員擔(dān)任;其費(fèi)用，由受檢查之保險(xiǎn)業(yè)負(fù)擔(dān)。前二項(xiàng)檢查人員執(zhí)行職務(wù)時(shí)，得為下列行為，保險(xiǎn)業(yè)負(fù)責(zé)人及相關(guān)人員不得規(guī)避、妨礙或拒絕：

　　Article 148 The competent authority may, at any time, dispatch officers to inspect the business and financial conditions of an insurance enterprise, or order an insurance enterprise to report, within a prescribed limit of time, the condition of its business. The competent authority may engage an appropriate agency or professional expert to conduct the inspection referred to in the preceding paragraph. Expenses thus incurred shall be borne by the insurance enterprise that is inspected. In performing the tasks referred to in the preceding two paragraphs, inspectors may take any of the following actions, which the responsible person and relevant persons of the insurance enterprise

　　may not evade, obstruct, or refuse:

　　一、令保險(xiǎn)業(yè)提供第一百四十八條之一第一項(xiàng)所定各項(xiàng)書表，并提出證明文件、單據(jù)、表冊(cè)及有關(guān)資料。

　　二、詢問保險(xiǎn)業(yè)相關(guān)業(yè)務(wù)之負(fù)責(zé)人及相關(guān)人員。

　　三、評(píng)估保險(xiǎn)業(yè)資產(chǎn)及負(fù)債。第一項(xiàng)及第二項(xiàng)檢查人員執(zhí)行職務(wù)時(shí)，基于調(diào)查事實(shí)及證據(jù)之必要，于取得主管機(jī)關(guān)許可后，得為下列行為：

　　一、要求受檢查保險(xiǎn)業(yè)之關(guān)系企業(yè)提供財(cái)務(wù)報(bào)告，或檢查其有關(guān)之賬冊(cè)、文件，或向其有關(guān)之職員詢問。

　　二、向其它金融機(jī)構(gòu)查核該保險(xiǎn)業(yè)與其關(guān)系企業(yè)及涉嫌為其利用名義交易者之交易數(shù)據(jù)。前項(xiàng)所稱關(guān)系企業(yè)之范圍，適用公司法第三百六十九條之一至第三百六十九條之三、第三

　　百六十九條之九及第三百六十九條之十一規(guī)定。

　　第148-1 條保險(xiǎn)業(yè)每屆營(yíng)業(yè)年度終了，應(yīng)將其營(yíng)業(yè)狀況連同資金運(yùn)用情形，作成報(bào)告書，并同資產(chǎn)負(fù)債表、損益表、股東權(quán)益變動(dòng)表、現(xiàn)金流量表及盈余分配或虧損撥補(bǔ)之議案及其它經(jīng)主管機(jī)關(guān)指定之項(xiàng)目，先經(jīng)會(huì)計(jì)師查核簽證，并提經(jīng)股東會(huì)或社員代表大會(huì)承認(rèn)后，十五日內(nèi)報(bào)請(qǐng)主管機(jī)關(guān)備查。保險(xiǎn)業(yè)除依前項(xiàng)規(guī)定提報(bào)財(cái)務(wù)業(yè)務(wù)報(bào)告外，主管機(jī)關(guān)并得視需要，令保險(xiǎn)業(yè)于規(guī)定期限內(nèi)，依規(guī)定之格式及內(nèi)容，將業(yè)務(wù)及財(cái)務(wù)狀況匯報(bào)主管機(jī)關(guān)或其指定之機(jī)構(gòu)，或提出帳簿、表冊(cè)、傳票或其它有關(guān)財(cái)務(wù)業(yè)務(wù)文件。前二項(xiàng)財(cái)務(wù)報(bào)告之編制準(zhǔn)則，由主管機(jī)關(guān)定之。

　　1. Ordering the insurance enterprise to provide the types of documents and forms described in Article 148-1, paragraph 1, and to present evidencing documents, vouchers, books, lists, and related materials.

　　2. Making inquiries of the persons in charge of (and other personnel involved in) relevant business operations of the insurance enterprise. 3. Assessing the assets and liabilities of the insurance enterprise. In performing the tasks in paragraphs 1 and 2, inspectors may, after receiving permission from the competent authority, take any of the following actions as necessary in order to investigate the facts and evidence of a case:

　　1. Requesting that enterprises affiliated with the insurance enterprise being inspected provide financial statements, allow inspection of their related books or documents, or permit questioning of their relevant employees.

　　2. Inspecting the records of other financial institutions of transactions of the insurance enterprise, its affiliates, and others whose names are suspected to have been used by it for transactions. The scope of "affiliates" in the preceding paragraph shall be governed by Articles 369-1 to 369-3, Article 369-9, and Article 369-11 of the Company Act.

　　Article 148-1 At the end of every fiscal year, an insurance enterprise shall (i) compile a report detailing its operational status and the use of its funds, attaching a balance sheet, profit and loss statement, statement of changes in shareholders' equity, cash flow statement and proposal for allocation of surplus profit or compensation of deficit, and other matters designated by the competent authority, (ii) have the above items certified by a certified public accountant, (iii) submit the above items for approval at a shareholders meeting or a general assembly of cooperative members, and (iv) thereafter submit the above items to the competent authority within fifteen days for recordation. In addition to the financial and business reports that an insurance enterprise must submit pursuant to the preceding paragraph, the competent authority may, as the need arises, require either that an insurance enterprise report, within a specified time limit and observing all format and content requirements, its business and financial conditions to the competent authority or an institution designated thereby, or that an insurance enterprise furnish account books, statements, vouchers, or other related financial and operational documents. Standards governing preparation of the financial reports referred to in the preceding two paragraphs shall be prescribed by the competent authority.

　　第148-2 條保險(xiǎn)業(yè)應(yīng)依規(guī)定據(jù)實(shí)編制記載有財(cái)務(wù)及業(yè)務(wù)事項(xiàng)之說(shuō)明文件提供公開查閱。保險(xiǎn)業(yè)于有攸關(guān)消費(fèi)大眾權(quán)益之重大訊息發(fā)生時(shí)，應(yīng)于二日內(nèi)以書面向主管機(jī)關(guān)報(bào)告，并主動(dòng)公開說(shuō)明。第一項(xiàng)說(shuō)明文件及前項(xiàng)重大訊息之內(nèi)容、公開時(shí)期及方式，由主管機(jī)關(guān)定之。

　　第148-3 條保險(xiǎn)業(yè)應(yīng)建立內(nèi)部控制及稽核制度;其辦法，由主管機(jī)關(guān)定之。保險(xiǎn)業(yè)對(duì)資產(chǎn)質(zhì)量之評(píng)估、各種準(zhǔn)備金之提存、逾期放款、催收款之清理、呆帳之轉(zhuǎn)銷及保單之招攬核保理賠，應(yīng)建立內(nèi)部處理制度及程序;其辦法，由主管機(jī)關(guān)定之。

　　Article 148-2 An insurance enterprise shall, in compliance with regulations, truthfully prepare explanatory documents detailing the enterprise's financial and business matters, and shall make such documents publicly available for inspection. If an insurance enterprise becomes aware of any material information with a bearing upon the rights and interests of consumers, it shall report to the competent authority in writing within two days and explain the matter publicly. The explanatory documents referred to in paragraph 1, and the contents as well as the timing and manner of disclosure of the major information referred to in the preceding paragraph, shall be prescribed by the competent authority.

　　Article 148-3 An insurance enterprise shall establish internal control and auditing systems. Regulations governing such systems shall be prescribed by the competent authority. An insurance enterprise shall establish internal handling systems and procedures for: assessment of asset quality; provision for various kinds of reserves; resolution of overdue loans and non-accrual loans; write-off of bad debts; and policy solicitation, underwriting, and claims settlement. Regulations governing such systems and procedures shall be prescribed by the competent authority.

　　第149 條保險(xiǎn)業(yè)違反法令、章程或有礙健全經(jīng)營(yíng)之虞時(shí)，主管機(jī)關(guān)除得予以糾正或命其限期改善外，并得視情況為下列處分：

　　一、限制其營(yíng)業(yè)或資金運(yùn)用范圍。二、命其停售保險(xiǎn)商品或限制其保險(xiǎn)商品之開辦。三、命其增資。四、命其解除經(jīng)理人或職員之職務(wù)。

　　保險(xiǎn)業(yè)不遵行前項(xiàng)處分，主管機(jī)關(guān)應(yīng)依情節(jié)，分別為下列處分：

　　一、撤銷法定會(huì)議之決議。

　　二、解除董(理)事、監(jiān)察人(監(jiān)事)職務(wù)或停止其于一定期間內(nèi)執(zhí)行職務(wù)。

　　三、其它必要之處置。依前項(xiàng)第二款規(guī)定解除董(理)事、監(jiān)察人(監(jiān)事)職務(wù)時(shí)，由主管機(jī)關(guān)通知公司(合作社)登記之主管機(jī)關(guān)注銷其董(理)事、監(jiān)察人(監(jiān)事)登記。保險(xiǎn)業(yè)因業(yè)務(wù)或財(cái)務(wù)狀況顯著惡化，不能支付其債務(wù)，或無(wú)法履行契約責(zé)任或有損及被保險(xiǎn)人權(quán)益之虞時(shí)，主管機(jī)關(guān)得依情節(jié)之輕重，分別為下列處分：

　　一、監(jiān)管。二、接管。三、勒令停業(yè)清理。四、命令解散。

　　Article 149 If an insurance enterprise violates laws, regulations, or its articles of incorporation, or is suspected of improper management, the competent authority may issue an official reprimand or order it to take corrective action within a specified period of time, and may, depending on the circumstances, take the following disciplinary actions:

　　1. Restrict the scope of its business or funds allocations.

　　2. Order the insurance enterprise to suspend sales of an insuranceproduct or products or restrict its launch of new insurance products.

　　3. Order the insurance enterprise to increase its capital.

　　4. Order removal of its managers or employees from their positions.

　　依前項(xiàng)規(guī)定監(jiān)管、接管、停業(yè)清理或解散者，主管機(jī)關(guān)得委托其它保險(xiǎn)業(yè)、保險(xiǎn)相關(guān)機(jī)構(gòu)或具有專業(yè)經(jīng)驗(yàn)人員擔(dān)任監(jiān)管人、接管人、清理人或清算人;其有涉及安定基金補(bǔ)償事項(xiàng)時(shí)，并應(yīng)通知安定基金配合辦理。前項(xiàng)經(jīng)主管機(jī)關(guān)委托之相關(guān)機(jī)構(gòu)或個(gè)人，于辦理受委托事項(xiàng)時(shí)，不適用政府采購(gòu)法之規(guī)定。保險(xiǎn)業(yè)受接管或被勒令停業(yè)清理時(shí)，不適用公司法有關(guān)臨時(shí)管理人或檢查人之規(guī)定，除依本法規(guī)定聲請(qǐng)之重整外，其它重整、破產(chǎn)、和解之聲請(qǐng)及強(qiáng)制執(zhí)行程序當(dāng)然停止。接管人依本法規(guī)定聲請(qǐng)重整，就該受接管保險(xiǎn)業(yè)于受接管前已聲請(qǐng)重整者，得聲請(qǐng)法院合并審理或裁定;必要時(shí)，法院

　　得于裁定前訊問利害關(guān)系人。保險(xiǎn)業(yè)經(jīng)主管機(jī)關(guān)依第四項(xiàng)第一款規(guī)定為監(jiān)管處分時(shí)，非經(jīng)

　　監(jiān)管人同意，保險(xiǎn)業(yè)不得為下列行為：

　　一、支付款項(xiàng)或處分財(cái)產(chǎn)，超過(guò)主管機(jī)關(guān)規(guī)定之限額。

　　二、締結(jié)契約或重大義務(wù)之承諾。

　　三、其它重大影響財(cái)務(wù)之事項(xiàng)。監(jiān)管人執(zhí)行監(jiān)管職務(wù)時(shí)，準(zhǔn)用第一百四十八條有關(guān)檢查之規(guī)

　　定。保險(xiǎn)業(yè)監(jiān)管或接管之程序、監(jiān)管人與接管人之職權(quán)、費(fèi)用負(fù)擔(dān)及其它應(yīng)遵行事項(xiàng)之辦法，

　　由主管機(jī)關(guān)定之。

　　If an insurance enterprise does not comply with the disciplinary actions of the preceding paragraph, the competent authority shall take the following disciplinary actions as circumstances merit:

　　1. Revoke the resolutions of statutory meetings.

　　2. Dismiss its directors or supervisor(s), or suspend them from their duties for a certain period of time.

　　3. Any other necessary disposition.

　　If directors or supervisors are dismissed pursuant to the provisions of preceding paragraph, subparagraph 2, the competent authority shall notify the competent authority for company (cooperative) registration to cancel the registration of the directors and supervisors. If the business or financial conditions of an insurance enterprise deteriorate so significantly that the insurance enterprise is unable to pay its debts or perform contractual obligations, or the rights and interests of insured parties are adversely affected, the competent authority may, depending on the severity of the circumstances, take the following disciplinary actions:

　　1. Place the enterprise under conservatorship.

　　2. Place the enterprise under receivership.

　　3. Order the enterprise to suspend business and undergo rehabilitation.

　　4. Order dissolution of the insurance enterprise.

　　If, pursuant to the provisions of the preceding paragraph, an insurance enterprise is ordered into conservatorship, receivership, suspension of business and rehabilitation, or dissolution, the competent authority may mandate another insurance enterprise, insurance-related institution, or professional expert to serve as conservator, receiver, rehabilitator, or liquidator. Where there are

　　matters of compensation involving a stabilization fund, the cooperation of the stabilization fund shall also be requested. A related institution or individual mandated by the competent authority as provided for under the preceding paragraph shall not be subject to the provisions of the Government Procurement Act when handling the matters for which it was mandated. When an insurance enterprise is placed under receivership or ordered to suspend business and undergo rehabilitation, the provisions of the Company Act pertaining to temporary managers and inspectors do not apply, and with the exception of a reorganization filed for in accordance with the provisions of this Act, any other petition for reorganization, bankruptcy, or composition shall be automatically stayed, as shall any compulsory execution proceeding. A receiver filing for reorganization in accordance with the provisions of this Act may petition the court to hear or rule upon its petition together with any petition for reorganization filed by the insurance enterprise under receivership before it was placed under receivership. The court may as necessary question interested parties before issuing a ruling. If an insurance enterprise has been placed under conservatorship by the competent authority pursuant to the provisions of paragraph 4, subparagraph 1, the insurance enterprise may not perform any of the following acts without the consent of the conservator:

　　1. Make payments or dispose of property in excess of a limit

　　prescribed by the competent authority.

　　2. Enter into any contract or undertake material obligations.

　　3. Any other matter that would significantly affect its finances.

　　The relevant provisions of Article 148 shall apply mutatis mutandis to the conservator's performance of his/her duties as conservator. The competent authority shall prescribe regulations governing the procedures for conservatorship or receivership of insurance enterprises, the duties of conservators and receivers, fee burdens, and other compliance matters.

　　第149-1 條保險(xiǎn)業(yè)收受主管機(jī)關(guān)接管處分之通知后，應(yīng)將其業(yè)務(wù)之經(jīng)營(yíng)及財(cái)產(chǎn)之管理處分權(quán)移交予接管人。原有股東會(huì)、董事、監(jiān)察人或類似機(jī)構(gòu)之職權(quán)即行停止。保險(xiǎn)業(yè)之董事、經(jīng)理人或類似機(jī)構(gòu)應(yīng)將有關(guān)業(yè)務(wù)及財(cái)務(wù)上一切賬冊(cè)、文件與財(cái)產(chǎn)列表移交與接管人。董事、監(jiān)察人、經(jīng)理人或其它職員，對(duì)于接管人所為關(guān)于業(yè)務(wù)或財(cái)務(wù)狀況之詢問，有答復(fù)之義務(wù)。

　　第149-2 條保險(xiǎn)業(yè)于受接管期間內(nèi)，主管機(jī)關(guān)對(duì)其新業(yè)務(wù)之承接、受理有效保險(xiǎn)契約之變更或終止、受理要保人以保險(xiǎn)契約為質(zhì)之借款或償付保險(xiǎn)契約之解約金，得予以限制。接管人執(zhí)行職務(wù)而有下列行為時(shí)，應(yīng)事先取得主管機(jī)關(guān)許可：

　　一、增資或減資后再增資。

　　二、讓與全部或部分營(yíng)業(yè)、資產(chǎn)或負(fù)債。

　　Article 149-1 After receiving a notice of receivership from the competent authority, an insurance enterprise shall surrender to the receiver its right to run business operations and manage and dispose of property. All authorities of office of the original shareholders' meeting, directors, supervisors, and other similar offices shall be suspended immediately. Directors, managers, or persons holding other similar positions in the insurance enterprise shall transfer all account books, documents, and property relating to business and financial matters to the receiver along with a list of what has been transferred. The directors, supervisors, managers, and other staff shall be obligated to respond to the receiver's inquiries concerning business and financial matters.

　　Article 149-2 During the period in which an insurance enterprise is under receivership, the competent authority may restrict its ability to write new business, modify or terminate in-force insurance contracts, provide proposers with loans secured by insurance contracts, or pay the surrender value of insurance contracts. A receiver shall obtain prior permission from the competent authority if, in executing his or her duties, he or she intends to take any of the following actions:

　　1. Carry out a capital increase, or capital decrease followed by capital increase.

　　2. Assign operations, assets, or liabilities in whole or in part.

　　三、與其它保險(xiǎn)業(yè)合并。

　　四、其它經(jīng)主管機(jī)關(guān)指定之重要事項(xiàng)。

　　接管人接管保險(xiǎn)業(yè)后三個(gè)月內(nèi)未將全部營(yíng)業(yè)、資產(chǎn)或負(fù)債移轉(zhuǎn)者，除有重建更生之可能應(yīng)向法院聲請(qǐng)重整外，應(yīng)報(bào)請(qǐng)主管機(jī)關(guān)為清理之處分。上述期限，必要時(shí)接管人得向主管機(jī)關(guān)申請(qǐng)展延。法院受理接管人依本法規(guī)定之重整聲請(qǐng)時(shí)，得徑依主管機(jī)關(guān)所提出之財(cái)務(wù)業(yè)務(wù)檢查報(bào)告及意見于三十日內(nèi)為裁定。依保險(xiǎn)契約所生之權(quán)利于保險(xiǎn)業(yè)重整時(shí)，有優(yōu)先受償權(quán)，并免為重整債權(quán)之申報(bào)。接管人依本法聲請(qǐng)重整之保險(xiǎn)業(yè)，不以公開發(fā)行股票或公司債之公司為限，且其重整除本法另有規(guī)定外，準(zhǔn)用公司法有關(guān)重整之規(guī)定。受接管保險(xiǎn)業(yè)依第二項(xiàng)第二款規(guī)定讓與全部或部分營(yíng)業(yè)、資產(chǎn)或負(fù)債時(shí)，如受接管保險(xiǎn)業(yè)之有效保險(xiǎn)契約之保險(xiǎn)費(fèi)率與當(dāng)時(shí)情況有顯著差異，非調(diào)高其保險(xiǎn)費(fèi)率或降低其保險(xiǎn)金額，其它保險(xiǎn)業(yè)不予承接者，接管人得報(bào)經(jīng)主管機(jī)關(guān)核準(zhǔn)， 調(diào)整其保險(xiǎn)費(fèi)率或保險(xiǎn)金額。

　　第149-3 條監(jiān)管、接管之期限，由主管機(jī)關(guān)定之。在監(jiān)管、接管期間， 監(jiān)管、接管原因消失時(shí)，監(jiān)管人、接管人應(yīng)報(bào)請(qǐng)主管機(jī)關(guān)終止監(jiān)管、接管。接管期間屆滿或雖未屆滿而經(jīng)主管機(jī)關(guān)決定終止接管時(shí)，接管人應(yīng)將經(jīng)營(yíng)之有關(guān)業(yè)務(wù)及財(cái)務(wù)上一切賬冊(cè)、文件與財(cái)產(chǎn)，列表移交與該保險(xiǎn)業(yè)之代表人。

　　3. Merge with another insurance enterprise.

　　4. Other important matters as designated by the competent authority. When a receiver does not assign the entire operations, assets, or liabilities of an insurance enterprise within three months after taking it into receivership, unless there is a possibility of rescue (in which case a petition for reorganization shall be filed in court), the receiver shall report to the competent authority and request that the latter carry out rehabilitation. A receiver may as necessary apply to the competent authority for an extension on the aforementioned time period.

　　When a court receives a petition for reorganization filed by a receiver in accordance with the provisions of this Act, it may proceed forthwith to issue a ruling within 30 days on the basis of operational and final examination reports and opinions provided by the competent authority. When an insurance enterprise is undergoing reorganization, rights arising out of its insurance contracts shall constitute preferential claims and need not be declared as rights of creditors in reorganization. The insurance enterprises for which a receiver may file for reorganization are not limited to companies that have publicly issued stock or corporate bonds, and except as otherwise provided in

　　this Act, the reorganization thereof shall be subject mutatis mutandis to the provisions of the Company Act relating to reorganization. When a receiver intends to assign operations, assets, or liabilities in whole or in part in accordance with paragraph 2, subparagraph 2, if premium rates on the in-force contracts of the insurance enterprise under receivership are significantly out of line given current conditions and the other insurance enterprise will not accept the assignment unless premium rates are increased or insured amounts are reduced, the receiver may adjust premium rates or insured amounts after approval is granted by the competent authority.

　　Article 149-3 The period of conservatorship or receivership shall be determined by the competent authority. If during the period of conservatorship or receivership, the reason for conservatorship or receivership ceases to exist, the conservator or receiver shall report to the competent authority and request termination of conservatorship or receivership. When the period of receivership expires, or if the competent authority decides to terminate the receivership prior to expiration of the period of receivership, the receiver shall transfer all relevant account books, documents, and property relating to business and financial matters of the insurance enterprise to the representative of the insurance enterprise along with a list of what has been transferred.

　　第149-4 條依第一百四十九條為解散之處分者，其清算程序，除本法另有規(guī)定外，其為公司組織者，準(zhǔn)用公司法關(guān)于股份有限公司清算之規(guī)定;其為合作社組織者，準(zhǔn)用合作社法關(guān)于清算之規(guī)定。但有公司法第三百三十五條特別清算之原因者，均應(yīng)準(zhǔn)用公司法關(guān)于股份有限公司特別清算之程序?yàn)橹?/span>

　　第149-5 條監(jiān)管人、接管人、清理人或清算人之報(bào)酬及因執(zhí)行職務(wù)所生之費(fèi)用，由受監(jiān)管、接管、清理、清算之保險(xiǎn)業(yè)負(fù)擔(dān)，并優(yōu)先于其它債權(quán)受清償。前項(xiàng)報(bào)酬，應(yīng)報(bào)請(qǐng)主管機(jī)關(guān)核

　　定。

　　第149-6 條保險(xiǎn)業(yè)經(jīng)主管機(jī)關(guān)依第一百四十九條第四項(xiàng)規(guī)定為監(jiān)管、接管、勒令停業(yè)清理或命令解散之處分時(shí)，主管機(jī)關(guān)對(duì)該保險(xiǎn)業(yè)及其負(fù)責(zé)人或有違法嫌疑之職員，得通知有關(guān)機(jī)關(guān)或機(jī)構(gòu)禁止其財(cái)產(chǎn)為移轉(zhuǎn)、交付或設(shè)定他項(xiàng)權(quán)利，并得函請(qǐng)入出境許可之機(jī)關(guān)限制其出境。

　　Article 149-4 When an insurance enterprise organized as a company is ordered to dissolve in accordance with the provisions of Article 149, the provisions of the Company Act concerning liquidation of a company limited by shares shall apply mutatis mutandis to the enterprise's liquidation procedures unless otherwise provided in this Act. If the insurance enterprise is organized as a cooperative, the provisions of the Cooperative Act concerning liquidation shall apply mutatis mutandis, provided that if special liquidation procedures are required for any of the reasons contained in Article 335 of the Company Act, the procedures for special liquidation of a company limited by shares, as set forth in the Company Act, shall apply mutatis mutandis.

　　Article 149-5 Remuneration of the conservator, receiver, rehabilitator, or liquidator, and expenses arising from the performance of their duties, shall be borne by the insurance enterprise under conservatorship, receivership, rehabilitation, or liquidation, and shall take precedence over the rights of other creditors. The remuneration referred to in the preceding paragraph shall be submitted to the competent authority for approval.

　　Article 149-6 When an insurance enterprise is ordered by the competent authority, pursuant to the provisions of Article 149, paragraph 4, into conservatorship, receivership, suspension of business and rehabilitation, or dissolution, the competent authority may instruct the relevant authorities or institutions to prohibit the insurance enterprise, its responsible person, or any of its employees suspected of violating the law, from transferring, delivering, or otherwise encumbering property of the enterprise, and may also request by letter that immigration authorities prevent such persons from leaving the country.

　　第149-7 條股份有限公司組織之保險(xiǎn)業(yè)受讓依第一百四十九條之二第二項(xiàng)第二款受接管保險(xiǎn)業(yè)讓與之營(yíng)業(yè)、資產(chǎn)或負(fù)債時(shí)，適用下列規(guī)定：

　　一、股份有限公司受讓全部營(yíng)業(yè)、資產(chǎn)或負(fù)債時(shí)，應(yīng)經(jīng)代表已發(fā)行股份總數(shù)過(guò)半數(shù)股東出

　　席之股東會(huì)，以出席股東表決權(quán)過(guò)半數(shù)之同意行之;不同意之股東不得請(qǐng)求收買股份，免

　　依公司法第一百八十五條至第一百八十七條規(guī)定辦理。二、債權(quán)讓與之通知以公告方式辦理之，免依民法第二百九十七條之規(guī)定辦理。三、承擔(dān)債務(wù)時(shí)免依民法第三百零一條債權(quán)人承認(rèn)之規(guī)定辦理。

　　四、經(jīng)主管機(jī)關(guān)認(rèn)為有緊急處理之必要，且對(duì)市場(chǎng)競(jìng)爭(zhēng)無(wú)重大不利影響時(shí)，免依公平交易法第十一條第一項(xiàng)規(guī)定向行政院公平交易委員會(huì)申報(bào)結(jié)合。保險(xiǎn)業(yè)依第一百四十九條之二第二項(xiàng)第三款與受接管保險(xiǎn)業(yè)合并時(shí)，除適用前項(xiàng)第一款及第四款規(guī)定外，解散或合并之通知得以公告方式辦理之，免依公司法第三百十六條第四項(xiàng)規(guī)定辦理。

　　Article 149-7 When an insurance enterprise organized in the form of a company limited by shares takes assignment of the operations, assets, or liabilities of another insurance enterprise that is under receivership pursuant to Article 149-2, paragraph 2, subparagraph 2, the following provisions shall apply:

　　1. For a company limited by shares, assumption in whole of operations, assets, or liabilities shall proceed upon adoption of a resolution by a majority vote of the voting rights represented at a shareholders meeting attended by shareholders representing a majority of the total issued shares. Dissenting shareholders may not request repurchase of their shares and the requirements of Article

　　185 to 187 of the Company Act shall be waived.

　　2. Notice of the assignment of creditors' rights shall be given by public announcement, and the requirements of Article 297 of the Civil Code shall be waived.

　　3. Where debt is assumed, the provision of Article 301 of the Civil Code requiring acknowledgement by the creditor shall be waived.

　　4. Where the competent authority deems that there is a need for urgent measures and that there will be no material adverse impact on market competition, the requirement to report a business combination to the Fair Trade Commission of the Executive Yuan under Article 11, paragraph 1 of the Fair Trade Act shall be waived. Where an insurance enterprise merges, pursuant to Article 149-2, paragraph 2, subparagraph 2, with an insurance enterprise under receivership, the provisions of subparagraphs 1 and 4 of the preceding paragraph shall apply, notice of merger or dissolution may be given by public announcement, and the requirements of Article 316, paragraph 4 of the Company Act shall be waived.