Regulatory Alerts2026-05-28
Added · Updated
Draft Amendment to the Financial Holding Company Consolidated Capital Adequacy Management Measures
This draft amends the Financial Holding Company Consolidated Capital Adequacy Management Measures to align with the new Taiwan Insurance Solvency (TIS) regime implemented by insurance subsidiaries starting in 2026. The amendments introduce a transitional mechanism allowing financial holding companies to calculate group capital adequacy ratios using adjusted qualified capital and statutory capital requirements for insurance subsidiaries applying selective transitional measures. The revision also updates definitions to include insurance industry Class I restricted capital instruments in the exclusion scope for preferred shares and subordinated bonds, and adds a proviso to reporting deadlines to allow for extended submission periods during the initial implementation phase. The amended measures are scheduled to take effect on January 1, 2026.