第一條本準則依保險法第一百四十三條第二項規定訂定之
Article 1 These Regulations are adopted pursuant to Article 143, of the Insurance Act.
第二條保險業認許資產之標準及評價，依本準則之規定，本準則未規定者，依有關法令及財團法人中華民國會計研究發展基會財務會計準則委員會發布之一般公認會計原則規定。
Article 2 Standards for and appraisal of the admitted assets of insurance enterprises shall be as set out in these Regulations; any matters not provided for herein shall be governed by applicable acts and regulations and the generally accepted accounting principles issued by the Financial Accounting Standards Board of the Accounting Research and Development Foundation of the Republic of China.
第三條保險業認許資產之評價，指主管機關為確保保險業之清償能力及資本適足性，對其資產變現能力之評估。
Article 3 "Appraisal of an insurance enterprise′s admitted assets" refers to assessment of the liquidity of those assets by the competent authority in order to ensure the solvency and capital adequacy of the enterprise.
第四條公開發行之未上市股票，以該發行股票公司每股淨值與成本孰低評價。
Article 4 Stocks not listed on an exchange or OTC market shall be appraised at the lower of their cost or net worth per share.
When a loan is secured by a pledge of such unlisted stocks and the amount of credit extended exceeds the value of the stocks pledged as calculated on a net-worth-per-share basis, the loan is a non-admitted asset.
以公開發行未上市股票為質之放款，其授信金額逾該質押股票以每股淨值計算之金額，屬非認許資產。
Article 4 Stocks not listed on an exchange or OTC market shall be appraised at the lower of their cost or net worth per share.
When a loan is secured by a pledge of such unlisted stocks and the amount of credit extended exceeds the value of the stocks pledged as calculated on a net-worth-per-share basis, the loan is a non-admitted asset.
第五條應收款項，有左列情事者，屬非認許資產：
Article 5 Receivables are non-admitted assets under the following circumstances:
一、應收票據、應收保費或其他應收款，逾入帳日三個月以上者。
1.
Where the maturity date of a negotiable instrument receivable is three months or more beyond the record date of the appraisal, or where a premium or other receivable is outstanding three months or more beyond its account-entry date.
二、約定分期交付保險費之應收票據或應收保費，逾分期保險費繳付日三個月以上者。
2.
Where the premium payment or negotiable instrument receivable for a stipulated installment premium is outstanding three months or more beyond the stipulated payment date.
三、應收收益，逾契約收款日三個月以上者。
3.
Where, with the exception of interest receivable on life policy loans and short-term advances, earned revenues receivable are still outstanding three months or more beyond the stipulated date of payment.
五、應攤回再保賠款，除再保險契約另有訂定外，逾保險賠款賠付日六個月以上者。
5.
Where insurance claims or payments recoverable from reinsurers remain outstanding at six months or more past the insurance claim or payment date, except where otherwise provided in the reinsurance contract.
六、保險同業往來，除有足額之擔保品外，逾入帳後六個月以上者。
6.
Where funds receivable for reinsurance transactions are outstanding six months or more beyond the stipulated account-entry date, except where covered by sufficient collateral.
第六條暫、預付款項，除暫、預付稅款或購買不動產外，屬非認許資產。
Article 6 Temporary payments and prepayments, except for tax purposes or the purchase of real estate, electronic data processing equipment, or computer software, are non-admitted assets.
第七條無經濟效益或無法獨立使用之土地，屬非認資產。
Article 7 Land with no economic benefit is a non-admitted asset.
Where land that cannot be independently used has been appraised by a real estate appraiser at a value lower than cost, the price differential between historical cost and appraised value is a non-admitted asset.
不動產以外之固定資產，屬非認許資產。
Fixed assets other than real estate, except for electronic data processing equipment and computer software, are non-admitted assets.
第八條遞延借項及無形資產，屬非認許資產。
Article 8 Deferred debits and intangible assets, except for admitted assets for computer software recognized under the preceding article, are non-admitted assets;
第九條其他資產之認許，依左列各款：
Article 9 The following subparagraphs apply to recognition of other assets:
二、存出保證金依其內容，準用本準則相關規定。
2.
Applicable provisions of these Regulations apply mutatis mutandis to guarantee deposits paid in accordance with their characteristics.
三、再保存出保證金，逾再保險契約收款日之期限六個月以上者，屬非認許資產。
3.
Reinsurance liability reserves contributed are non-admitted assets six months or more beyond the collection date stipulated in the reinsurance contract.
第十條保險業之各項資產，於受存單位有財務危機、債信發生問題，或有充分之證據顯示資產價值已減損時，其減損部份，屬非認許資產。
Article 10 When an insurance enterprise′s assets are placed with a deposit-taking institution that undergoes a financial crisis or suffers a loss of creditworthiness, or when there is substantial evidence to indicate that those assets have lost value, the amount of value lost is a non-admitted asset.
第十一條主管機關得視情況需要，令保險業取得鑑價機構對其資產鑑價報告，鑑定價值較帳面價值為為低者，以鑑定價值評價，其鑑價費用，由保險業負擔之。
Article 11 As conditions require, the competent authority may require an insurance enterprise to obtain a report from an appraisal institution for valuation of its assets; when the appraised value of the assets is lower than the enterprise′s book value, they shall be valued at the appraised value.
The appraisal fees are to be borne by the insurance enterprise.
第十二條本準則自發日施行
Article 12 These Regulations are in force from the date of promulgation.