Regulations Governing the Review and Management of Insurance Industry Engaging in Insurance Trust Business Article 20
An insurance enterprise engaging in insurance trust business shall set aside indemnity reserve for liabilities, return of profit and other responsibilities for trustors or beneficiaries arising from violation of its fiduciary duties as a trustee. The amount of such reserve will be decided by the competent authority in consideration of the paid-in capital of the insurance enterprise, and adjusted in view of then socioeconomic conditions and the size of the insurance trust business of the enterprise. The indemnity reserve in the preceding paragraph shall be deposited with the national treasury in cash or government bond in one month after the insurance enterprise has received the approval to engage in investment trust business. Trustors or beneficiaries have priority claim over the indemnity reserve specified in the first paragraph hereof with respect to liabilities, return of profit and other responsibilities of the insurance enterprise for trustors or beneficiaries specified in the first paragraph hereof.
中文原文 保險業經營保險金信託業務審核及管理辦法第20條
保險業經營保險金信託業務，為擔保其違反受託人義務而對委託人或受益人所負之損害賠償、利益返還或其他責任，應提存賠償準備金，其額度由主管機關就保險業實收資本額之範圍內定之，並得視社會經濟情況實際需要及保險業經營保險金信託業務之規模予以調整。
前項賠償準備金，應於取得保險金信託業務許可後一個月內以現金或政府債券繳存於國庫。
委託人或受益人就第一項保險業應負之損害賠償、利益返還或其他責任，對第一項賠償準備金有依法優先受償之權。
前項賠償準備金，應於取得保險金信託業務許可後一個月內以現金或政府債券繳存於國庫。
委託人或受益人就第一項保險業應負之損害賠償、利益返還或其他責任，對第一項賠償準備金有依法優先受償之權。