Regulations Governing the Review and Management of Insurance Industry Engaging in Insurance Trust Business Article 22

An insurance enterprise engaging in insurance trust business shall set up proper risk management and internal control and audit system in accordance with Regulations for the Internal Control and Audit Systems of Insurance Enterprises. An insurance enterprise engaging in insurance trust business shall set up trust asset valuation mechanism to evaluate the trust assets once every three months and report the results to the board of directors.
中文原文 保險業經營保險金信託業務審核及管理辦法第22條
保險業經營保險金信託業務,應依照保險業內部控制及稽核制度實施辦法相關規定建立適當之風險管理及內部控制與稽核制度。
保險業經營保險金信託業務應建立信託財產評審機制,將信託財產每三個月評審一次,報告董事會。

English translation for reference only; the Chinese text prevails. Not legal advice.