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.
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18條
保險業辦理第十四條規定之業務者,其分出之對象應符合下列條件之一:
一、取得我國營業登記之專業再保險業。
二、符合第十二條規定之信用評等等級之國外專業再保險業或組織。
三、其他經主管機關核准之機構或組織。

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