A Taiwan-area insurance enterprise and its overseas branches may engage in the following business transactions with Mainland-area insurance enterprises and their overseas branches, as well as branches or subsidiaries of Taiwan-area insurance enterprises established in Mainland Area, insurance companies in Mainland Area in which Taiwan-area insurance enterprises have an equity interest and branches of foreign insurance enterprises in Mainland Area:
1. Reinsurance business;
2. Assistance in insurance claim services;
3. Loss control consulting services; and
4. Other insurance-related businesses approved by the Competent Authority.

Unless it is otherwise provided, a Taiwan-area insurance enterprise may provide insurance underwriting services to Mainland-area individuals, juristic persons, groups, or other organizations residing or located in Taiwan Area.
The overseas branches of a Taiwan-area insurance enterprise may provide insurance underwriting services to Mainland-area individuals, juristic persons, groups, or other organizations residing or located overseas.

An overseas branch of a Taiwan-area insurance enterprise that provides services set forth in paragraph 2 of the foregoing article shall adopt insurance policy premium regulations and mortality tables for such business in compliance with the standards of the locality where the policy is underwritten.

A Taiwan-area insurance enterprise that intends to engage in business set forth under Article 9, subparagraph 1 herein shall submit the following documents to the Competent Authority to apply for approval:
1. A business plan and a description of the business to be transacted; and
2. A risk assessment and risk control/management plan.
A Taiwan-area insurance enterprise that intends to engage in business set forth under Article 9, subparagraphs 2 to 4 herein shall submit the following documents to the Competent Authority to apply for approval:
1. Customer requirements, scope and modes of service; and
2. A risk assessment and risk control/ management plan.
An overseas branch of a Taiwan-area insurance enterprise that intends to engage in business set forth in Article 9 herein, its head office shall submit the following documents to the Competent Authority to apply for approval:
1. A document showing the name and location of the overseas branch, and the name and domicile of its responsible person;
2. The scope of business that the local government has granted approval for the branch to operate;
3. A statement detailing the business and financial conditions of the overseas branch; and
4. A business development plan, a detailed list of scope of business, and a business plan that includes balance sheet projections and income projections for the coming three years.

A Taiwan-area insurance enterprise and its overseas branches shall report to the Competent Authority or an institution designated by the Competent Authority on the status of the business(es) set forth under Article 9 and/or Article 10 in accordance with the deadline and manner prescribed by the Competent Authority.

For the necessity of maintaining the stability of the domestic financial market, the Competent Authority may, after obtaining approval from the Executive Yuan, restrict or prohibit the activities under these Regulations.