Regulations Governing Investment of Investment-linked Insurance Article 10-1
When the insurer entrusts an enterprise approved by the competent authorities to engage in orconcurrently engage in discretionary investment service to utilize and manage the assets in theseparate account in accordance with subparagraph 2, paragraph 1 of Article 5, the insurer shallcomply with the following provisions:1. The insurer shall establish the procedures for handling entrusted discretionary investment serviceproviders and have the procedures approved by its board of directors. The handling procedures shallinclude at least operating procedures, internal control system, internal audit system, accountingsystem, risk management measures, selection and management measures for discretionaryinvestment service providers, and mechanism for handling losses arising from the failure of thediscretionary investment service provider to perform in accordance with the entrustment agreement.2. The insurer shall make sure prior to the entrustment that the entrusted enterprise already hasprocedures for handling its discretionary investment services in place and such procedures havebeen approved by the board of directors of the entrusted enterprise. The handling procedures shallinclude at least trading principles and directions, operating procedures, internal control systems,internal audit system, risk management measures and counterparty risk management system. Theentrusted enterprise shall also include the following into its annual audit plan and produce an auditreport thereon:(1) Auditing compliance with regulations and entrustment agreement;(2) Including internal control and articulation functions in the audit of internal control measures;(3) Assessing the independence and implementation of risk management operation; and(4) Auditing the reliability of the sources of transaction documents.When the insurer entrusts an enterprise approved by the competent authorities to engage in orconcurrently engage in discretionary investment service to utilize and manage the assets in theseparate account in accordance with subparagraph 2, paragraph 1 of Article 5, the provisions ofParagraph 4, Article 28 of the Regulations Governing the Conduct of Discretionary InvestmentBusiness by Securities Investment Trust Enterprises and Securities Investment ConsultingEnterprises do not apply.
中文原文 投資型保險投資管理辦法第10-1條
保險人依第五條第一項第二款委託經主管機關核准經營或兼營全權委託投資業務之事業代為運用與管理專設帳簿之資產者，應符合下列規定：
一、應建立對委託全權委託投資業務事業之處理程序，並經董事會通過。
處理程序內容至少應包括作業程序、內部控制制度、內部稽核制度、會計處理制度、風險管理措施、對全權委託投資業務事業之選任及管理措施，以及全權委託投資業務事業未依委託契約辦理所致損失之處理機制等。
二、委託前應確認受託機構已就全權委託投資交易業務訂定處理程序，並報經其董事會通過。
處理程序內容至少應包括交易原則及方針、作業程序、內部控制制度、內部稽核制度、風險管理措施及交易對手之風險管理制度。
受託機構並應依下列原則納入年度查核計畫作成稽核報告：
（一）查核遵循法令規定及委託契約之事項。
（二）查核內部控管措施時，應包括查核內部控制及勾稽功能。
（三）評估風險管理作業之獨立性及執行情形。
（四）查核交易文件資料來源之可靠性。
保險人依第五條第一項第二款委託經主管機關核准經營或兼營全權委託投資業務之事業代為運用與管理專設帳簿資產者，不適用證券投資信託事業證券投資顧問事業經營全權委託投資業務管理辦法第二十八條第四項規定。
一、應建立對委託全權委託投資業務事業之處理程序，並經董事會通過。
處理程序內容至少應包括作業程序、內部控制制度、內部稽核制度、會計處理制度、風險管理措施、對全權委託投資業務事業之選任及管理措施，以及全權委託投資業務事業未依委託契約辦理所致損失之處理機制等。
二、委託前應確認受託機構已就全權委託投資交易業務訂定處理程序，並報經其董事會通過。
處理程序內容至少應包括交易原則及方針、作業程序、內部控制制度、內部稽核制度、風險管理措施及交易對手之風險管理制度。
受託機構並應依下列原則納入年度查核計畫作成稽核報告：
（一）查核遵循法令規定及委託契約之事項。
（二）查核內部控管措施時，應包括查核內部控制及勾稽功能。
（三）評估風險管理作業之獨立性及執行情形。
（四）查核交易文件資料來源之可靠性。
保險人依第五條第一項第二款委託經主管機關核准經營或兼營全權委託投資業務之事業代為運用與管理專設帳簿資產者，不適用證券投資信託事業證券投資顧問事業經營全權委託投資業務管理辦法第二十八條第四項規定。