Act governing of Group lnsurance of Students at Schools at Senior Secondary Level or Below and Young Children at Educare Service lnstitutions Article 19

When the insurer is handling matters related to the group insurance, the insurer’s accountant（s）shall keep independent records of the insurance premium revenue and claim payments and keep those matters completely separate from the insurer’s other insurance business operations.When the group insurance cover takes effect, the insurer shall submit information about its revenue from the group insurance premiums and expenditure for related claims, and any other information designated by the central competent authority, to each appropriate competent authority, in accordance with the specifications and at the time（s）stipulated by the central competent authority.The insurer shall cooperate and provide the related material in response to each appropriate competent authority’s request and is not permitted to evade, impede, or refuse such a request.The insurer shall undertake examination of its handling of the group insurance and its financial position, in accordance with the provisions of the Insurance Act governing the insurance industry.