Regulations Governing Insurance Enterprises Engaging in Operating Reinsurance and Other Risk Spreading Mechanisms Article 13
Where an insurance enterprise has unqualified ceded reinsurance under the Regulations herein, the insurance enterprise shall, in accordance with the requirements set forth by the competent authority, evaluate the effect of unqualified reinsurance contracts, and disclose the evaluation results in its financial statements or notes to financial statements:1. The summary of the reinsurance contract and the recipients of the cession of reinsurance.2. Reconciliation of assets and liabilities of the reinsurance contract for reinsurance contracts held.3. Estimates of future cash flows evaluated for the group of reinsurance contracts held and the assumption reflected by the estimates for the risk of non-performance by the issuer of the reinsurance contract.4.The sensitivity analysis of the changes in the non-performance risk assumption (except where the premium allocation approach is adopted) includes the impact of changes in assumptions on the assets of reinsurance contracts, the methods and assumptions used in preparing the sensitivity analysis, changes from the previous period in the methods and assumptions used in preparing the sensitivity analysis, and the reasons for such changes.
中文原文 保險業辦理再保險分出分入及其他危險分散機制管理辦法第13條
保險業辦理再保險分出業務而有依本辦法規定為未適格再保險分出之情形者，應就未適格再保險契約於財務報表附註揭露下列事項：
一、再保險契約之摘要內容及相關分出再保險對象。
二、所持有之再保險合約之再保險合約資產負債調節表。
三、所持有之再保險合約群組衡量之未來現金流量估計值，及該估計值反映之再保險契約發行人不履約風險之假設。
四、不履約風險假設變動之敏感度分析（衡量模型採保費分攤法除外），包含假設變動對再保險合約資產之影響、敏感度分析所使用之方法及假設，以及自前期以來之變動及變動理由。
一、再保險契約之摘要內容及相關分出再保險對象。
二、所持有之再保險合約之再保險合約資產負債調節表。
三、所持有之再保險合約群組衡量之未來現金流量估計值，及該估計值反映之再保險契約發行人不履約風險之假設。
四、不履約風險假設變動之敏感度分析（衡量模型採保費分攤法除外），包含假設變動對再保險合約資產之影響、敏感度分析所使用之方法及假設，以及自前期以來之變動及變動理由。