Interpretation Order on the Investment Management Measures for Insurance Industry Funds Project-Utilized in Public and Social Welfare Enterprises Articles 2, 5, and 10

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Interpretation Order Establishing the "Interpretation of Articles 2, 5, and 10 of the Investment Management Measures for Insurance Industry Funds Project-Utilized 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. 11504916973

1. This order is issued in accordance with Article 2, Paragraph 7, Article 5, Paragraph 2, Item 4, and Article 10, Paragraph 1, Item 5 of the "Investment Management Measures for Insurance Industry Funds Project-Utilized in Public and Social Welfare Enterprises" (hereinafter referred to as "these Measures").

2. The project utilization of insurance industry funds for investments in domestic funds established by national investment companies, which have been approved by the Executive Yuan and involve the participation of the National Development Fund of the Executive Yuan, is classified as "other capital utilization projects aligned with government policies" as referred to in Article 2, Paragraph 7 of these Measures.

3. For insurance industry investments in the domestic funds mentioned in the preceding paragraph, the scope of investment is limited to the following items:

(1) The five major new innovation key industries approved by the government, as interpreted in the Financial Supervisory Commission Order Jin Guan Bao Cai Zi No. 10610908021 dated March 21, 2017 (Republic of China Year 106), including green energy technology, Asian Silicon Valley, biotechnology and pharmaceuticals, defense industry, smart machinery, new agriculture, and circular economy industries.

(2) The six major core strategic industries approved by the government, as interpreted in the Financial Supervisory Commission Order Jin Guan Bao Cai Zi No. 11004365981 dated January 28, 2022 (Republic of China Year 111), including information and digital industries, cybersecurity excellence industries, Taiwan precision health industries, defense and strategic industries, green electricity and renewable energy industries, and livelihood and strategic reserve industries.

(3) Enterprises whose main economic activities meet the sustainability recognition conditions defined in the "Guidelines for the Recognition of Sustainable Economic Activities," as interpreted in the Financial Supervisory Commission Order Jin Guan Bao Cai Zi No. 11404904512 dated March 26, 2025 (Republic of China Year 114), and other targets recognized by the competent authorities of the respective industries as having benefits in climate change adaptation, net-zero emissions, or sustainable transition.

(4) The five major trusted industries approved by the government, as interpreted in the Financial Supervisory Commission Order Jin Guan Bao Cai Zi No. 11504904221 dated February 12, 2026 (Republic of China Year 115), including the semiconductor industry, artificial intelligence industry, military industry, security control industry, and next-generation communication industry.

(5) Industries encouraged for investment under the "AI New Ten Major Construction Promotion Plan" and other promotion plans approved by the Executive Yuan, as interpreted in the Financial Supervisory Commission Order Jin Guan Bao Cai Zi No. 11504916971 dated June 16, 2026 (Republic of China Year 115), and recognized by the competent authorities of the respective industries as belonging to industries encouraged for investment under these promotion plans.

4. If the domestic funds mentioned in Point 2 are private equity funds, the insurance industry's investment in them is classified as "other investee objects aligned with government policies and complying with the regulations of the competent authority" as referred to in Article 5, Paragraph 2, Item 4 of these Measures.

5. The insurance industry's investment in the domestic funds mentioned in Point 2 is classified as "other circumstances complying with the regulations of the competent authority" as referred to in Article 10, Paragraph 1, Item 5 of these Measures. Such investments may be conducted directly upon resolution by the board of directors or within the scope of their authorization, but the insurer must still prepare the documents required under Article 9, Paragraph 1 of these Measures for post-investment verification by the competent authority. The competent authority may conduct regular inspections of the insurer's investment status and, depending on economic conditions and actual performance, may impose restrictions or require review.

6. This order takes effect immediately; the Financial Supervisory Commission Order Jin Guan Bao Cai Zi No. 11504904223 dated February 12, 2026 (Republic of China Year 115) is hereby repealed effective immediately.

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Last Updated: 2026-06-16

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