Regulations Governing Insurance Enterprises Engaging in Operating Reinsurance and Other Risk Spreading Mechanisms Article 3
An insurance enterprise engaging in reinsurance shall comply with the following operational provisions:1. Arranging cession to reinsurers in conjunction with the established reinsurance risk management plan, and acquiring a written confirmation of acceptance from reinsurer with regard to share of participation, reinsurance premium rate, reinsurance commissions and other terms and conditions before the original insurance policy is in force or before the date the insurance liability for ceded portion starts. The preceding provision does not apply if the insurance enterprise complies with the management guidelines for ceded reinsurance risk management plan provided in subparagraph 2, paragraph 1 of the foregoing article.2. If the reinsurance in the preceding subparagraph is arranged through an insurance broker, the insurance enterprise shall ensure that the broker has acquired a written confirmation of acceptance from the reinsurer with regard to share of participation, reinsurance premium rates, reinsurance commission, and other terms and conditions before the original insurance contract takes effect or before the date the insurance liability for ceded portion starts, and examine whether the reinsurer and the terms and conditions of reinsurance provided in the confirmation of acceptance fit the instructions given to the broker. If the insurance enterprise has question with regard to the aforementioned matters, it shall confirm directly with the reinsurer.3. For reinsurance arranged through an insurance broker, if the broker intends to commission a foreign insurance broker to arrange reinsurance, the insurance enterprise shall check in advance whether the foreign insurance broker meets the following conditions:(1) Having been approved by the competent authority of home country to register incorporation and operate reinsurance business.(2) Having acquired valid professional liability insurance with sum insured of not less than an equivalent of US$5 million per occurrence and aggregate sum insured of not less than an equivalent of US$10 million during the policy period, the deductible not exceeding 5% of sum insured, and uninterrupted policy period.4. Obtaining contract documents signed by the reinsurer within sixty (60) days after the reinsurance contract has taken effect. However for treaty reinsurance, the insurance enterprise should obtain the complete reinsurance contract that contains reinsurance terms and conditions, reinsurance clauses and contents, and all relevant ancillary contracts, and has been signed by all reinsurers within six (6) months after the reinsurance contract has taken effect.An insurance enterprise shall safely file the aforementioned documents, for at least five (5) years after the expiry of insurance liability.
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3條
保險業辦理再保險業務應遵守下列作業規定：
一、應配合再保險風險管理計畫安排再保險分出，並於原保險契約生效前或擬分出保險責任開始之日前，就再保險契約之再保險成分、再保險費率及再保險佣金等條件取得再保險人確認認受文件。
但符合其依據前條第一項第二款所訂再保險分出風險管理計畫之相關管理基準者，不在此限。
二、前款再保險業務透過保險經紀人安排者，應確認保險經紀人於原保險契約生效前或擬分出保險責任開始之日前，就再保險契約之再保險成分、再保險費率及再保險佣金等條件已取得再保險人確認認受文件，並檢核其再保險人及再保險條件是否與委託內容一致。
保險業對前述事項有疑義時，應逕向再保險人確認之。
三、透過保險經紀人安排之再保險業務，如該保險經紀人擬委任予國外保險經紀人安排者，應事先檢視該國外保險經紀人符合下列條件：
（一）經其本國主管機關核准設立登記及經營再保險經紀業務。
（二）投保有效之專業責任保險，其每一事故保險金額不得低於相當於美金五百萬元，保險期間內之累計保險金額不得低於相當於美金一千萬元，自負額不得超過保險金額之百分之五，且保險期間不得中斷。
四、應於再保險契約生效日起六十日內，取具經再保險人簽署之契約文件。
但合約再保險應於再保險契約生效日起六個月內，取具就所有再保險條件、再保險條款及內容、所有相關附屬契約等作成完整之再保險契約書面文件，並經所有再保險人之簽署。
前項規定之文件應妥善保存，其保存期間不得低於保險責任終了後五年。
一、應配合再保險風險管理計畫安排再保險分出，並於原保險契約生效前或擬分出保險責任開始之日前，就再保險契約之再保險成分、再保險費率及再保險佣金等條件取得再保險人確認認受文件。
但符合其依據前條第一項第二款所訂再保險分出風險管理計畫之相關管理基準者，不在此限。
二、前款再保險業務透過保險經紀人安排者，應確認保險經紀人於原保險契約生效前或擬分出保險責任開始之日前，就再保險契約之再保險成分、再保險費率及再保險佣金等條件已取得再保險人確認認受文件，並檢核其再保險人及再保險條件是否與委託內容一致。
保險業對前述事項有疑義時，應逕向再保險人確認之。
三、透過保險經紀人安排之再保險業務，如該保險經紀人擬委任予國外保險經紀人安排者，應事先檢視該國外保險經紀人符合下列條件：
（一）經其本國主管機關核准設立登記及經營再保險經紀業務。
（二）投保有效之專業責任保險，其每一事故保險金額不得低於相當於美金五百萬元，保險期間內之累計保險金額不得低於相當於美金一千萬元，自負額不得超過保險金額之百分之五，且保險期間不得中斷。
四、應於再保險契約生效日起六十日內，取具經再保險人簽署之契約文件。
但合約再保險應於再保險契約生效日起六個月內，取具就所有再保險條件、再保險條款及內容、所有相關附屬契約等作成完整之再保險契約書面文件，並經所有再保險人之簽署。
前項規定之文件應妥善保存，其保存期間不得低於保險責任終了後五年。