金融監督管理委員會民國112年4月14日金管保財字第11204910394號

核釋「保險法」第146條第2項所稱業主權益，包括保險業依法發行之具資本性質債券及負債型特別股之相關規定，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the interpretive rule pursuant to Paragraph 2 of Article 146 of \"Insurance Act\", which stipulates that the owner\'s equity includes bonds with capital characteristics and debt-like preference shares issued in accordance with applicable regulations by an insurance enterprise (interpretive rule becomes effective from 14th, April 2023)