Regulations Governing Insurance Enterprises Engaging in Operating Reinsurance and Other Risk Spreading Mechanisms Article 15
An insurance enterprise that intends to engage in the business mentioned in the foregoing article shall draft a management procedure and report to the competent authority for recordation after being approved by its board of directors; the preceding provision applies to any subsequent amendment thereto. In the case of a foreign insurance enterprise, the management procedure shall be reported to the Supervisory Authority for recordation after being signed by person-in-charge of its branch office in The Republic of China.The management procedure in the preceding paragraph shall include the following:1. Purpose of transaction, motives of transaction, basis for determination, delineation of responsibility, and evaluation of benefits;2. Operating procedure;3. Accounting treatment;4. Internal control and audit system; and5. Other matters designated by the competent authority.
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15條
保險業辦理前條規定之業務，應訂定處理程序，經董（理）事會通過後報請主管機關備查，修正時亦同。
其為外國保險業者，由在臺分公司負責人簽署後函報主管機關備查。
前項處理程序應包括下列內容：
一、交易目的、交易動機、認定之依據、權責劃分、效益評估等原則與方針。
二、作業程序。
三、會計處理方式。
四、內部控制及稽核制度。
五、其他主管機關指定之事項。
其為外國保險業者，由在臺分公司負責人簽署後函報主管機關備查。
前項處理程序應包括下列內容：
一、交易目的、交易動機、認定之依據、權責劃分、效益評估等原則與方針。
二、作業程序。
三、會計處理方式。
四、內部控制及稽核制度。
五、其他主管機關指定之事項。