有關借用汽機車肇事，保險公司是否理賠，需視保險契約內容而定。

一. 在強制險部分，只要是經過被保險人同意而使用該汽機車之人，發生保險事故時均能獲得理賠，但如駕駛人因故意、犯罪或受酒精藥物影響等原因而肇事，保險公司得於給付請求權人理賠金額後，再向駕駛人追償。

二. 在汽車車體損失險的部分，則需視保險契約內所約定的被保險人範圍而定，一般車體損失險的被保險人通常包括以下：

1. 列名被保險險(個人或公司團體)。

2. 列名被保險人之配偶、其同居家屬、四等血親及三等姻親。

3. 列名被保險人所雇用駕駛人及所屬之業務使用人。

三. 在汽機車第三人責任險方面，同樣需視保險契約內容而定，一般汽機車第三人責任保險之被保險人通常包括以下：

1. 列名被保險人及其同居家屬

2. 列名被保險人所雇用之駕駛人及其所屬之業務使用人。

3. 經列名被保險人許可使用或管理被保險汽車之人。

因此，事故發生時駕駛或騎乘被保險汽機車之人，若不是原被保險人，則需根據其投保之險種，如符合汽機車保險約定之被保險人定義，則保險公司會依保險契約賠付，事後亦不會再向駕駛或騎乘被保險汽車之人行使求償權利。

 

Regarding accidents involving borrowed vehicles, coverage depends on the insurance contract terms:
I. For compulsory insurance, anyone using the vehicle with the insured's permission is covered, but if the driver causes an accident due to intentional acts, crimes, or under the influence of alcohol/drugs, the insurance company can seek reimbursement from the driver after compensating the victim.
II. For vehicle damage insurance, coverage depends on the defined scope of insured persons, typically including:
1. Named insured (individual or company)
2. Named insured's spouse, cohabitating family members, relatives within four degrees of blood relation and three degrees of marriage
3. Employed drivers and business users.
III. For third-party liability insurance, coverage typically includes:
1. Named insured and cohabitating family members
2. Employed drivers and business users
3. Persons authorized to use or manage the insured vehicle.
Therefore, if the driver is not the original insured, coverage depends on the insurance type and if they meet the definition of an insured person, the company will pay according to the contract without seeking reimbursement.