Regulations Governing the Review and Management of Insurance Industry Engaging in Insurance Trust Business Article 19
The accounting treatment standards to be adopted by insurance enterprises engaging in insurance trust business shall be drafted by the Association and submitted to the competent authority for approval.
中文原文 保險業經營保險金信託業務審核及管理辦法第19條
保險業辦理保險金信託業務之會計處理原則，由同業公會擬訂後報請主管機關核定之。