金融監督管理委員會民國110年9月16日金管保財字第11004934441號

核釋「保險法」第146條之1第1項第4款所稱評等機構評定為相當等級以上，指最近一年內發行公司債或免保證商業本票公司之長期信用評等等級符合之情形，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the interpretive rule pursuant to Subparagraph 4 of Paragraph 1 of Article 146-1 of \"Insurance Act\", which stipulates the long-term credit rating levels for a company who has issued corporate bonds or non-guarantee commercial papers in the most recent year that meet the condition \"a company rated by a rating agency at no lower than a specified rating\" (interpretive rule becomes effective from 16th, September 2021)