Regulations Governing Appointed Actuaries and External Reviewing Actuaries of Insurance Companies Article 7
The Appointed Actuary shall file with a Certified Report on the date, accredited by the competent authority, upon the following particulars on an annual basis:1. Assessment on Adequacy of premiums rates: Regarding the insurance lines designated by the competent authority, the Appointed Actuary shall examine the premium rates of these products on a regular basis, and propose proper adjustments to or other feasible measures for such premium rates as are considered unfair, unreasonable and inadequate.2. Assessment on adequacy of various reserves: The Appointed Actuary shall ensure that the reserves set aside by the insurance company in accordance with the Regulations for Setting Aside Various Reserves in the Insurance Industry or the Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises and the actuarial assumptions used are reasonable, and provide reasonable assurance that various reserves will be sufficient to pay the future benefits payable under the policies issued by the insurance company. If the reserves set aside are insufficient, the Appointed Actuary shall propose to the insurance company for improvement therefor.3. Distribution of policy dividends: The Appointed Actuary of a life insurance company shall submit a proper proposal for distribution of policy dividends before the insurance enterprise distributes dividends to the holders of the participating policies each year.4. Evaluation of investment strategy: The Appointed Actuary shall provide professional analysis and opinions regarding the match and influence of the investment with and on the assets and liabilities of the insurance company for reference by management in making investment decisions.5. Evaluation of solvency: The Appointed Actuary shall evaluate current and future capital adequacy for the insurance company each year upon different hypotheses regarding economic conditions and circumstances.6. Other items required by the competent authority.When the competent authority orders the insurance company to suspend and wind up business accordance of Paragraph 3, Article 149 of the Act, the rehabilitator may be exempted from submitting the Certified Report after being approved by the competent authority.
中文原文 保險業簽證精算人員及外部複核精算人員管理辦法第7條
簽證精算人員每年應就下列事項依主管機關指定之日期向主管機關提出簽證報告：
一、保險費率之釐訂：簽證精算人員應就主管機關指定之險種，定期檢視商品費率。
如其未具公平性、合理性或適足性時，應提出適當之修正費率或其他可行之處理措施。
二、各種準備金之核算：簽證精算人員應確保保險業依保險業各種準備金提存辦法或專業再保險業財務業務管理辦法所提列各種準備金及其所採用精算假設具合理性，並合理確保各種準備金足以因應其保單未來之給付所需。
若有提存不足，簽證精算人員應向保險業建議相關之因應措施。
三、保單紅利分配：人身保險業之簽證精算人員應於保險業每年作分紅保單之紅利分配前，建議適當的保單紅利分配。
四、投資決策評估：簽證精算人員應就保險業之投資對其資產與負債之配合及影響，提供專業分析及意見，予其訂定投資決策之參考。
五、清償能力評估：簽證精算人員每年應以不同假設的經濟條件及環境，評估保險業之財務清償能力。
六、其他經主管機關指定辦理之事項。
主管機關依本法第一百四十九條第三項對保險業為清理處分時，清理人得經主管機關核准後，免提報簽證報告。
一、保險費率之釐訂：簽證精算人員應就主管機關指定之險種，定期檢視商品費率。
如其未具公平性、合理性或適足性時，應提出適當之修正費率或其他可行之處理措施。
二、各種準備金之核算：簽證精算人員應確保保險業依保險業各種準備金提存辦法或專業再保險業財務業務管理辦法所提列各種準備金及其所採用精算假設具合理性，並合理確保各種準備金足以因應其保單未來之給付所需。
若有提存不足，簽證精算人員應向保險業建議相關之因應措施。
三、保單紅利分配：人身保險業之簽證精算人員應於保險業每年作分紅保單之紅利分配前，建議適當的保單紅利分配。
四、投資決策評估：簽證精算人員應就保險業之投資對其資產與負債之配合及影響，提供專業分析及意見，予其訂定投資決策之參考。
五、清償能力評估：簽證精算人員每年應以不同假設的經濟條件及環境，評估保險業之財務清償能力。
六、其他經主管機關指定辦理之事項。
主管機關依本法第一百四十九條第三項對保險業為清理處分時，清理人得經主管機關核准後，免提報簽證報告。