Regulations Governing Derivatives Transactions Conducted by Insurance Companies Article 11
Structured products fulfilled with the following conditions are allowed to be invested by an insurer which intends to engage in transactions of structured products and the aggregate amount of such investment shall not exceed 10% of the insurer's funds:1. The final maturity date shall be no longer than 10 years;2. The principal-guaranteed rate on the maturity date shall be 90% equivalent or above provided that the final maturity date is no longer than 5 years, or the aforesaid principal-guaranteed rate shall be 100%;3. The operational risk relating to the underlying derivatives instruments shall be borne by the issuing institutions.The issuing or guarantee institutions of the aforesaid structured products shall be the domestic and foreign financial institutions meeting the requirements in Article 6 Subparagraph 3 and permitted to trade such structured products with or for customers according to law.
中文原文 保險業從事衍生性金融商品交易管理辦法第11條
保險業從事結構型商品投資之衍生性金融商品交易，該結構型商品應符合下列條件，其投資總額不得超過保險業資金之百分之十：
一、最終到期日不得超過十年。
二、到期本金之保本比率為百分之百，但最終到期日未逾五年者，到期本金之保本比率得調整為百分之九十以上。
三、相關衍生性金融商品操作風險由該發行機構承擔。
前項結構型商品之發行或保證機構，應為依法得辦理且符合第六條第三款所定條件之本國及外國金融機構。
一、最終到期日不得超過十年。
二、到期本金之保本比率為百分之百，但最終到期日未逾五年者，到期本金之保本比率得調整為百分之九十以上。
三、相關衍生性金融商品操作風險由該發行機構承擔。
前項結構型商品之發行或保證機構，應為依法得辦理且符合第六條第三款所定條件之本國及外國金融機構。