These Regulations are promulgated pursuant to the provisions of Article 103 of the National Health Insurance Act (hereinafter referred to as “the Act”).

The Insurer shall prepare the following documents every month and compile a final report at the end of the fiscal year to be submitted to the Competent Authority with a copy to the National Health Insurance Committee (hereinafter referred to as the “NHIC”) for file and inspection, and publicize such documents on websites :
1. Statistical report of group insurance applicants, number of the insured, the insured amount and the insurance premium.
2. Statistical report of medical benefit payments.
3. Report on the growth of the contracted medical care institutions.
4. Accounting report of the insurance financial balance.
5. Report on the management of the safety reserve.
6. Any other important report and form in relation to Insurance affairs.

The Insurer shall prepare annual budget and final financial statement in accordance with the business plan of the National Health Insurance (hereinafter referred to as the “Insurance”) and condition of the operation of safety reserve, and report to the Competent Authority with a copy to the NHIC for file and inspection.

The NHIC shall prepare an end-of-year operation report every year and make such report publicly available.