Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 34-2
The risk management mechanisms of an insurance company shall include the following principles:1. Identifying and evaluating the acceptable scope of risks based on the business scale, product characteristics, and overall economic conditions.2. Risks that must be considered include market risks (including interest rate risks), credit risks, liquidity risks, operational risks, insurance risks, asset liability matching risks, and other risks. Related risk management mechanisms shall also be established.3. The management must regularly review the risk management mechanism and the own risk and solvency assessment (ORSA) mechanisms in accordance with relevant laws and regulations, self-regulatory guidelines, and actual economic conditions, and adopt appropriate strategiesAn insurance company shall consider the nature, scale, and complexity of its business risks based on its risk management framework and develop ORSA operation processes that are suitable for its organizational structure and risk management system.
中文原文 保險業內部控制及稽核制度實施辦法第34-2條
保險業之風險控管機制應包括下列原則：
一、依據其業務規模、產品特質及整體經濟情勢等因素以辨識及評估可承受之風險範圍。
二、應考慮之風險應包括市場風險（包含利率風險）、信用風險、流動性風險、作業風險、保險風險與資產負債配合風險及其他相關風險，並建立各項風險控管機制。
三、管理階層應依據相關法令、自律規範及實際經濟情況，定期審視風險控制機制及自我風險及清償能力評估（OwnRiskandSolvencyAssessment；以下簡稱ORSA）機制，並採取適當策略。
保險業應在風險管理架構下，考量本身業務之風險性質、規模及複雜程度，發展適合其組織架構與風險管理系統的ORSA作業流程。
一、依據其業務規模、產品特質及整體經濟情勢等因素以辨識及評估可承受之風險範圍。
二、應考慮之風險應包括市場風險（包含利率風險）、信用風險、流動性風險、作業風險、保險風險與資產負債配合風險及其他相關風險，並建立各項風險控管機制。
三、管理階層應依據相關法令、自律規範及實際經濟情況，定期審視風險控制機制及自我風險及清償能力評估（OwnRiskandSolvencyAssessment；以下簡稱ORSA）機制，並採取適當策略。
保險業應在風險管理架構下，考量本身業務之風險性質、規模及複雜程度，發展適合其組織架構與風險管理系統的ORSA作業流程。