Title
Capital Requirements for Insurance Companies
Law
Department Order No. 27-92
Decision Date
Mar 17, 1992
The Philippine Jurisprudence case examines the minimum paid-up capital requirements and investment obligations for insurance and reinsurance companies operating in the country, as set by DOF Order No. 027-92.

Law Summary

Capital and Surplus Requirements for Joint Venture Insurance Companies

  • Joint ventures formed after this Order must have at least P75 million paid-up capital and P25 million contributed surplus.
  • Applies to collaborations between existing companies and non-Philippine stockholders.
  • New joint ventures (not involving existing companies) must meet the same capital and surplus thresholds.

Capitalization for New Insurance Companies

  • New insurance companies, whether life or non-life, must possess at least P75 million paid-up capital and P25 million contributed surplus.

Capital Requirements for New Composite Insurance Companies

  • New composite companies must have a paid-up capital of at least P150 million.
  • Capital is divided equally: P75 million for life insurance and P75 million for non-life insurance.
  • Contributed surplus must total at least P50 million, split evenly between life and non-life accounts (P25 million each).

Capitalization of New Reinsurance Companies

  • New reinsurance companies must have a minimum paid-up capital of P120 million.
  • A contributed surplus of at least P30 million is required.

Mandatory Investment of Paid-up Capital

  • Domestic insurance or reinsurance companies, whether new or joint venture, must invest 25% of the required paid-up capital.
  • Investment must comply with Section 203 of the Insurance Code and Section 281 for reinsurance companies.
  • Required securities shall be deposited with the Insurance Commission.

Effectivity

  • The Order takes effect immediately upon promulgation on March 17, 1992.

Analyze Cases Smarter, Faster
Jur helps you analyze cases smarter to comprehend faster—building context before diving into full texts.