Interpretation Order on Article 2 of the Management Measures for Special Project Use of Insurance Industry Funds for Investment in Public and Social Welfare Enterprises

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Interpretation Order on Article 2 of the Management Measures for Special Project Use of Insurance Industry Funds for Investment in Public and Social Welfare Enterprises

2026-06-16

Financial Supervisory Commission Order
Date of Issue: June 16, 2026 (Republic of China Year 115) Document Number: Jin Guan Bao Cai Zi No. 11504916971

1. The use of insurance industry funds for special project investments in the following promotion plans approved by the Executive Yuan, and which are recognized by the competent authorities as industries encouraged for investment under these promotion plans, are deemed to fall under the category of "other fund use items in accordance with government policies" as stipulated in Article 2, Paragraph 7 of the "Management Measures for Special Project Use of Insurance Industry Funds for Investment in Public and Social Welfare Enterprises" (hereinafter referred to as these Measures), which was authorized by Article 146-5 of the Insurance Act:
   (1) AI New Ten Major Construction Promotion Plan.
   (2) Other promotion plans approved by the Executive Yuan.

2. If the investment targets listed in the preceding paragraph simultaneously meet the criteria stipulated in Article 3 or Article 4 of these Measures, the insurance company shall instead comply with the relevant provisions of those respective articles.

3. This order shall take effect immediately.

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Last Updated: 2026-06-16

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