Regulations Governing the Review and Management of Insurance Industry Engaging in Insurance Trust Business Article 4
An insurance enterprise shall observe the following provisions with respect to the risk management of its insurance trust business: 1. The insurance trust business shall be limited to premium payments received under an insurance policy underwritten by the insurance enterprise and the scope of trust business shall comply with the provisions in paragraph 2, Article 138-2 of the Act.2. The insurance enterprise shall segregate the management of the trust assets from that of its own properties, put trust assets under custody by one of the means below, and shall not use trust assets for its own purpose or for the transactions of other trustors:(1) Put the trust assets under the custody of a financial institution which meet the following requirements: a. the common equity tier 1 ratio is 7% or higher during the latest fiscal half year,b. the Tier 1 capital ratio is 8.5% or higher during the latest fiscal half year,c. the total capital adequacy ratio is 10.5% or higher during the latest fiscal half year. (2) Put the trust assets under its own custody. In such event, the insurance enterprise shall set up a department or unit in charge of the insurance trust business; if an in-charge unit is set up, such unit shall not be under a department unrelated to the utilization of trust assets.3. Personnel of an insurance enterprise with the power to decide the utilization of trust assets shall not hold concurrent position in the management of other funds.4. An insurance enterprise engaging in insurance trust business shall set up a trust account in the name of the trust asset; trust asset shall undergo trust registration if it is so required.5. The co-selling, sharing of information, sharing of operating equipment and business place between the insurance trust business and other businesses shall be free of conflict of interest or activities that might impair the interests of policyholders.
中文原文 保險業經營保險金信託業務審核及管理辦法第4條
保險業經營保險金信託業務之風險管理，應依下列規定辦理：
一、保險金信託業務以該保險業所承保保險契約之保險金給付為限，且範圍應符合本法第一百三十八條之二第二項之規定。
二、保險業應將信託財產與自有財產及其他信託財產分別管理，信託財產之保管並應依下列方式之一辦理，不得將信託財產挪為己用或挪用於其他委託人交易之需：
（一）委由符合下列條件之金融機構保管：1.最近半年度普通股權益比率達百分之七以上。
2.最近半年度第一類資本比率達百分之八點五以上。
3.最近半年度資本適足率達百分之十點五以上。
（二）由保險業自行保管。
但該保險業應設置專責部門或單位經營保險金信託業務；若為設置專責單位者，該專責單位不得隸屬於與非信託財產運用相關之部門。
三、對信託財產具有運用決定權者，不得兼任其他資金運用相關業務之經營。
四、保險業辦理保險金信託業務應設置信託專戶，並以信託財產名義表彰；信託財產為應登記之財產者，應依有關規定為信託登記。
五、保險金信託業務與保險業其他業務間之共同行銷、資訊交互運用、營業設備及營業場所之共用方式，不得有利益衝突或其他損及保戶權益之行為。
一、保險金信託業務以該保險業所承保保險契約之保險金給付為限，且範圍應符合本法第一百三十八條之二第二項之規定。
二、保險業應將信託財產與自有財產及其他信託財產分別管理，信託財產之保管並應依下列方式之一辦理，不得將信託財產挪為己用或挪用於其他委託人交易之需：
（一）委由符合下列條件之金融機構保管：1.最近半年度普通股權益比率達百分之七以上。
2.最近半年度第一類資本比率達百分之八點五以上。
3.最近半年度資本適足率達百分之十點五以上。
（二）由保險業自行保管。
但該保險業應設置專責部門或單位經營保險金信託業務；若為設置專責單位者，該專責單位不得隸屬於與非信託財產運用相關之部門。
三、對信託財產具有運用決定權者，不得兼任其他資金運用相關業務之經營。
四、保險業辦理保險金信託業務應設置信託專戶，並以信託財產名義表彰；信託財產為應登記之財產者，應依有關規定為信託登記。
五、保險金信託業務與保險業其他業務間之共同行銷、資訊交互運用、營業設備及營業場所之共用方式，不得有利益衝突或其他損及保戶權益之行為。