Regulations Governing Insurance Enterprises Engaging in Operating Reinsurance and Other Risk Spreading Mechanisms Article 18
Entities to whom an insurance enterprise cedes its business provided in Article14 herein shall meet one of the following criteria:1. A professional reinsurance enterprise registered in the Republic of China.2. A foreign professional reinsurance enterprise or organization with credit rating specified in Article 12 herein.3. Other institutions or organizations approved by the competent authority.