A foreign insurance enterprise may not change the kinds of policies it sells or lines of business it conducts within the territory of the ROC, or add new types, without approval from the competent authority.

Where any of the following applies to the head office of a foreign insurance enterprise, its responsible person shall, within 30 days of occurrence of the fact, voluntarily submit to the competent authority an explanation of the matter and supporting documentation.
1. There is a change in the amount of its capital or equity contribution.
2. There is a change in the name, location, directors, or managerial officers of the head office, or any other person holding an equivalent position.
3. There is a material change in its operating policies.
4. There is an assignment of 10 percent of more of the shares in the company, or a change in equity ownership structure.
5. The enterprise is involved in a merger, or transfers all or a material part of its assets or business, or acquires all or a material part of the assets or business of another party.
6. The enterprise is dissolved, or suspends operations.
7. Its business permit is revoked by the competent authority in its home country.
8. Reorganization, liquidation, or bankruptcy occurs.
9. Any other matter that would significantly affect its finances or solvency occurs.
10. Material litigation occurs.
11. Another matter of material significance occurs for which disclosure is required under the law of its home country.

Where any of the following applies to the responsible person of a foreign insurance enterprise, the competent authority may order that the person be replaced within a prescribed period of time:
1. He or she does not meet the requirements of the Regulations Governing Required Qualifications for Responsible Persons of Insurance Enterprises
2. He or she has violated ROC insurance law.
3. He or she has violated the preceding Article by failing to make a required filing with the competent authority.
4. There are other facts which show that he or she is unfit for the position.
When a foreign insurance enterprise replaces its responsible person in accordance with the provisions of the preceding paragraph, or it replaces the person of its own accord, the newly appointed person may not assume the position until he/she has submitted to the competent authority the documents required under the Regulations Governing Required Qualifications for Responsible Persons of Insurance Enterprises and the competent authority has reviewed and approved the appointment.

Within one month after its head office submits an audit report and financial statements certified by a CPA in accordance with the law of its home country, a foreign insurance enterprise shall submit those same documents to the competent authority together with a Chinese translation of the CPA audit report.
Where any matter arises at the head office of a foreign insurance enterprise that the head office is required under the law of its home country to publicly announce, or when any of the situations contemplated in Article 25, subparagraph 3 obtain with respect to the head office, the foreign insurance enterprise shall promptly report the matter to the competent authority.

The competent authority may at any time order a foreign insurance enterprise to explain an examination opinion issued by the competent authority in the enterprise's home country regarding its head office.

If the head office of a foreign insurance enterprise receives a material sanction from a competent authority in its home country for violation of law, within one month of receipt of the sanction the enterprise shall report the matter to the competent authority in Taiwan for recordation.

A foreign insurance enterprise's ratio of regulatory capital to risk capital shall be maintained in accordance with Article 143-4 of the Insurance Act.
When the head office of a foreign insurance enterprise is not in compliance with the solvency standards of its home country, the enterprise's responsible person shall submit a written report to the competent authority.
If the situation contemplated in the preceding paragraph arises, the competent authority may, as the circumstances merit, take action as prescribed in Article 149 of the Insurance Act.

Foreign insurance enterprises shall utilize their funds in accordance with the provisions of the Insurance Act.

When the head office of a foreign insurance enterprise intends to establish a second or subsequent branch within the territory of the ROC, the branch established when it first applied for registration shall be treated as its main place of business, and the provisions of the Insurance Act and of other laws and regulations related to insurance enterprises shall apply mutatis mutandis.