Regulations Governing Offshore Insurance Branches Article 10
An offshore insurance branch shall set aside various reserves for its offshore insurance business in accordance with subparagraph 1, paragraph 1 of the preceding article, the Regulations Governing the Setting Aside of Various Reserves by Insurance Enterprises, the Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises and relevant rules.An offshore insurance branch shall include the certified actuarial items designated by the FSC in the actuarial report prepared by the head office for domestic insurance enterprises or by the branch in Taiwan for foreign insurance enterprises in accordance with the Regulations Governing Appointed Actuaries of Insurance Companies and the external actuarial review report.
中文原文 國際保險業務分公司管理辦法第10條
國際保險業務分公司經營國際保險業務提存各種準備金，應依前條第一項第一款、保險業各種準備金提存辦法、專業再保險業財務業務管理辦法及相關規定辦理。
國際保險業務分公司應將金管會指定之精算簽證項目，併入其所屬本國保險業總公司或外國保險業在我國分公司，依保險業簽證精算人員及外部複核精算人員管理辦法製作精算簽證報告及外部複核精算報告。
國際保險業務分公司應將金管會指定之精算簽證項目，併入其所屬本國保險業總公司或外國保險業在我國分公司，依保險業簽證精算人員及外部複核精算人員管理辦法製作精算簽證報告及外部複核精算報告。