Regulations Governing Derivatives Transactions Conducted by Insurance Companies Article 15
The following principles concerning the risk management of derivatives transactions by the insurer shall be obediently fulfilled:1. An risk management department independent of the dealing department shall be established, and the personnel responsible for the risk management of derivatives transactions shall possess the professional competence in risk identification, assessment, monitoring and reporting and shall not hold any concurrent posts in the derivatives dealing department;2. The functions of dealing, confirmation and settlement of derivatives transactions shall be performed by different personnel;3. The risk-bearing capacity of the insurer's funds shall be taken into consideration when determining the risk management limits; and4. The value of derivatives and the return thereof shall be assessed at fair market prices, and risk measuring methods shall be designed therefor.
中文原文 保險業從事衍生性金融商品交易管理辦法第15條
保險業從事衍生性金融商品交易之風險管理，應依下列原則辦理：
一、應設立獨立於交易部門以外之風險管理單位，其負責衍生性金融商品交易之風險管理人員應具有風險辨識、衡量、監控及報告之專業能力，且不得擔任衍生性商品交易部門之任何職務。
二、衍生性金融商品交易、確認及交割人員不得互相兼任。
三、訂定風險管理限額時，應評估自有資本對風險之承擔能力。
四、以公平市價評估衍生性金融商品交易之價值及損益，並設計風險計測方法。
一、應設立獨立於交易部門以外之風險管理單位，其負責衍生性金融商品交易之風險管理人員應具有風險辨識、衡量、監控及報告之專業能力，且不得擔任衍生性商品交易部門之任何職務。
二、衍生性金融商品交易、確認及交割人員不得互相兼任。
三、訂定風險管理限額時，應評估自有資本對風險之承擔能力。
四、以公平市價評估衍生性金融商品交易之價值及損益，並設計風險計測方法。