Regulations Governing Derivatives Transactions Conducted by Insurance Companies Article 3
An insurer which intends to engage in the derivatives transactions for hedging purpose with hedged items being existing investment positions, shall submit an application together with the following documents to the competent authority for prior approval: 1. Statement of law compliance;2. Documents of authorization by the board of directors (governors) or other proper personnel;3. Documents of proving that the personnel in charge of the aforementioned derivatives transactions have relevant working experience or specialized training;4. Procedures for processing derivatives transactions; and5. Important policies and procedures governing derivatives transactions and risk management.Any addition or change to the documents specified in Subparagraphs 2 to 5 of the preceding Paragraph shall be reported to the competent authority for reference purpose.
中文原文 保險業從事衍生性金融商品交易管理辦法第3條
保險業基於避險目的，從事被避險項目為已投資部位之衍生性金融商品交易，應檢送申請書連同下列文件，向主管機關申請核准後辦理：
一、法令遵循聲明書。
二、董（理）事會或適當人員之授權文件。
三、負責本業務人員相關從業經驗或專業訓練之證明文件。
四、從事衍生性金融商品交易處理程序。
五、衍生性金融商品交易與風險管理之重要政策與程序。
前項第二款至第五款文件有新增或變更時，應報請主管機關備查。
一、法令遵循聲明書。
二、董（理）事會或適當人員之授權文件。
三、負責本業務人員相關從業經驗或專業訓練之證明文件。
四、從事衍生性金融商品交易處理程序。
五、衍生性金融商品交易與風險管理之重要政策與程序。
前項第二款至第五款文件有新增或變更時，應報請主管機關備查。