Regulations Governing Insurance Enterprises Engaging in Operating Reinsurance and Other Risk Spreading Mechanisms Article 17
An insurance enterprise that engages in the unconventional reinsurance business provided in Article 14 herein shall disclose the following particulars in its financial statements or notes to financial statements:1. Purpose, reasons and expected benefits of engaging in such business.2. The following matters regarding the business:(1) Statement of reconciliation for assets and liabilities of reinsurance contract held.(2) Statement of reconciliation for assets and liabilities of insurance contract issued.3. The impact of the business on the statement of comprehensive income is categorized below based on the reinsurance contract categories:(1) The reinsurance assets of reinsurance contracts held or the insurance contract liabilities for reinsurance contracts issued must include the insurance service results, financial outcome, the composition of other comprehensive income, and total comprehensive income.(2) The financial assets of reinsurance contracts held or the financial liabilities of reinsurance contracts issues must include the net investment income, finance costs, and total comprehensive income recognized in profit or loss.4. In case of change to the business or contract, reasons for such change and effects on assets or financial assets of reinsurance contracts and total comprehensive income.5. Method of accounting treatment.6. 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17條
保險業辦理第十四條規定之非傳統再保險業務者，應於財務報表附註揭露下列事項：
一、辦理該項業務之目的、理由及其預期效益。
二、該項業務之下列項目：
（一）所持有之再保險合約之再保險合約資產負債調節表。
（二）所發行之再保險合約之保險合約資產負債調節表。
三、該項業務對綜合損益表之影響，依再保險契約類型區分如下：
（一）屬所持有之再保險合約之再保險合約資產或所發行之再保險合約之保險合約負債，應包含保險服務結果、財務結果、其他綜合損益之組成及綜合損益總額。
（二）屬所持有之再保險合約之金融資產或所發行之再保險合約之金融負債，應包含認列於損益之淨投資損益、財務成本及綜合損益總額。
四、該項業務內容或契約變更時，應揭露其變更原因及對再保險合約資產或金融資產以及綜合損益總額之影響。
五、所採行之會計處理方式。
六、其他主管機關指定之事項。
一、辦理該項業務之目的、理由及其預期效益。
二、該項業務之下列項目：
（一）所持有之再保險合約之再保險合約資產負債調節表。
（二）所發行之再保險合約之保險合約資產負債調節表。
三、該項業務對綜合損益表之影響，依再保險契約類型區分如下：
（一）屬所持有之再保險合約之再保險合約資產或所發行之再保險合約之保險合約負債，應包含保險服務結果、財務結果、其他綜合損益之組成及綜合損益總額。
（二）屬所持有之再保險合約之金融資產或所發行之再保險合約之金融負債，應包含認列於損益之淨投資損益、財務成本及綜合損益總額。
四、該項業務內容或契約變更時，應揭露其變更原因及對再保險合約資產或金融資產以及綜合損益總額之影響。
五、所採行之會計處理方式。
六、其他主管機關指定之事項。