To strengthen the financial structure and long-term repayment ability, FSC issued a new ruling on February 8, 2013, requiring life insurers to obtain FSC’s approvals prior to distributing cash dividends or cash out of its legal or capital reserve (in whole or in part) to shareholders.  Life insurers also need to meet certain financial criteria—for example, the insurer does not suffer from loss or accumulated loss, and the insurer’s most recent ratio of the total adjusted net capital to risk-based capital after deducting the amount of cash or cash dividends to be distributed shall be more than 250%.