Regulations Governing Derivatives Transactions Conducted by Insurance Companies Article 10
An insurer may engage in forwards, currency swaps, cross currency swaps and other exchange rate hedging transactions among currencies related investment items established in Article 146-4 of the Act and Regulations Governing Foreign Investments by Insurance Companies for hedging purposes and the aggregate nominal value of such contracts may not be included as part of the ceiling value indicted in the preceding article.
中文原文 保險業從事衍生性金融商品交易管理辦法第10條
保險業得基於避險目的，從事與投資本法第一百四十六條之四及保險業辦理國外投資管理辦法所定投資項目有關之貨幣間之遠期外匯交易、換匯交易、換匯換利交易及其他匯率避險交易，且其交易契約總（名目）價值得不計入前條限額規定計算。