Regulations Governing Insurance Enterprises Engaging in Operating Reinsurance and Other Risk Spreading Mechanisms Article 2
An insurance enterprise shall establish risk management mechanism for its retained, ceded reinsurance and assumed reinsurance business in consideration of its risk bearing capacity, and draft a reinsurance risk management plan including but not limited to the following particulars, implement the plan accordingly, and review and revise it in a timely manner:1.Retained risk management: Management guidelines for estimation of maximum reasonable loss according to risk characteristics per risk unit, risk bearing capacity, and maximum accumulated limit per risk unit.2.Ceded reinsurance risk management: Management guidelines for the method of cession, arranging cession to reinsurer after the original insurance policy in force, selection of reinsurer, reinsurance broker and operational process for cession to reinsurer.3.Assumed reinsurance risk management: Management guidelines for thelines of insurance, geographic regions, risk unit and accumulated limit of assumed reinsurance.4.Intra-group reinsurance risk management: Risk management process and transaction procedures for ceding or assuming reinsurance within the group.The term “ceding reinsurance within the group” in subparagraph 4 of the preceding paragraph means an insurance enterprise ceding reinsurance to an affiliated enterprise or another subsidiary of the parent company.A foreign insurance enterprise engaging in exclusively reinsurance business may follow the laws and regulations of its home country or the systems of its head office by furnishing information on the laws and regulations of its home country or the systems of its head office, a statement of compliance with the laws and regulations of its home country or the systems of its head office, which are signed by the person-in-charge of its branch office in The Republic of China and reported to the competent authority for recordation, provided the laws and regulations of its home country or the systems of its head office are not laxer than the laws and regulations of the Republic of China.
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2條
保險業辦理自留及再保險之分出、分入，應建立風險管理機制，考量其風險承擔能力，制定至少應包括下列項目之再保險風險管理計畫據以執行，並適時檢討修正：
一、自留風險管理：符合危險特性之每一危險單位，其最大合理損失預估、風險承擔能力、每一危險單位之最高累積限額等管理基準。
二、再保險分出風險管理：再保險分出方式、原保險契約生效後有安排再保險分出需要時之管理基準、再保險人、再保險經紀人之選擇及再保險分出作業流程等。
三、再保險分入風險管理：再保險分入之險種、地域、危險單位及累積限額等管理基準。
四、集團內再保險風險管理：集團內再保險分出、分入之風險管理流程及交易處理程序。
前項第四款所稱集團內再保險分出，指保險業辦理再保險分出對象屬於同一關係企業或同一母公司之子公司。
外國保險業專營再保險業務者，其本國法令或本公司之風險管理制度有不低於我國法令之規定者，得提出其本國法令或本公司制度之說明，並出具已依其本國法令或本公司制度辦理之聲明，由在臺分公司負責人簽署並報經主管機關備查後，依其本國法令規定或本公司制度辦理。
一、自留風險管理：符合危險特性之每一危險單位，其最大合理損失預估、風險承擔能力、每一危險單位之最高累積限額等管理基準。
二、再保險分出風險管理：再保險分出方式、原保險契約生效後有安排再保險分出需要時之管理基準、再保險人、再保險經紀人之選擇及再保險分出作業流程等。
三、再保險分入風險管理：再保險分入之險種、地域、危險單位及累積限額等管理基準。
四、集團內再保險風險管理：集團內再保險分出、分入之風險管理流程及交易處理程序。
前項第四款所稱集團內再保險分出，指保險業辦理再保險分出對象屬於同一關係企業或同一母公司之子公司。
外國保險業專營再保險業務者，其本國法令或本公司之風險管理制度有不低於我國法令之規定者，得提出其本國法令或本公司制度之說明，並出具已依其本國法令或本公司制度辦理之聲明，由在臺分公司負責人簽署並報經主管機關備查後，依其本國法令規定或本公司制度辦理。