法律新聞 - 保險
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核釋保險業依保險法第 146 條關於保險業資金運用之規定(Interpretation for the application of Article 146 of the Insurance Act regarding the utilization of funds by the insurance enterprise)
金管會於2024年4月9日公布保險法第146條第1項第8款之解釋令,取代原先金管保財字第10202508001號解釋令之規定。根據新函釋,保險業得投資不動產信託受益權之資本適足門檻,除自有資本與風險資本之比率達百分之二百外,增訂淨值比率最近二期至少一期達百分之三。

報告人:蔡嘉政律師/李昱霆律師

On 9 April 2024, the FSC announced an interpretative ruling of, Subparagraph 8, Paragraph 1, Article 146 of the Insurance Act, replacing the former interpretative ruling. According to the new interpretative ruling, in addition to the requirement of reaching a 200% own funds to risk funds ratio, the threshold for insurance enterprises to invest in real estate trusts beneficiary rights now also includes a requirement that the net worth ratio reaches 3% for at least one of the last two periods.

Reported by: David Tsai / Alex Li

惇安法令雙週刊 第 438 期

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