Regulations Governing the Operation by Insurance Enterprises of Compulsory Automobile Liability Insurance Article 5

A non-life insurance company operating this Insurance, in order to achieve the goal of "no-gain-no-loss" in the operation, should spread the risks only by way of domestic co-insurance.
中文原文 保險業經營強制汽車責任保險管理辦法第5條
經營本保險之財產保險公司,為達到無盈無虧經營本保險之目的,除以國內共保方式分散風險外,不得以其他方式為之。

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