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MOF REVISES RULES FOR OVERSEAS INVESTMENT BY INSURANCE COMPANIES


J. C. Liu/HSU, JOHNSON

On 26 November 1999, the Ministry of Finance completed amendment to its rules on the "Scope and Content of Overseas Investments by Insur-ance Companies". Point 3 was amended, and a new Point 7 added. The main changes are: (a) the addition of a new category of overseas invest-ments open to insurance companies: i.e., in-vestments in major economic construction pro-jects designated by the Executive Yuan as fur-thering the government's economic development policy; and (b) the provision that in case of an investment in company shares, it is not subject to the restriction of Point 2 which limits investment in shares of companies with an after-tax net profitability in the past three years exceeding 6%.
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