Regulations Governing Offshore Insurance Branches Article 16-2
An offshore insurance branch may rely on the assistance of intermediaries or professionals (hereinafter referred to as “the Intermediary”) to perform CDD on offshore customers in accordance with these Rules and Money Laundering Control Act or criteria no less stringent than the aforementioned regulations and in compliance with the provisions below. An offshore insurance branch shall also report to the FSC of the implementation plan and the list of the Intermediary:1. The act of the Intermediary assisting an offshore insurance branch in performing CDD conforms to or does not violate the laws and regulations at where the Intermediary is located.2. The professionals shall hold related license and be supervised by local competent authority, and shall comply with the CDD- and record keeping-related provisions under the Methodology for Assessing Technical Compliance with the FATF Recommendations and Effectiveness of AML／CFT Systems.3. The Intermediary in the latest audit on its anti-money laundering and combatting terrorism financing operation by the competent authority at where it is located or by an external institution receives a rating of “satisfactory”, “no downgrade” or “no material deficiency”, or it has taken improvement actions against the deficiency which are accepted as satisfactory by the competent authority or the external institution, or its downgraded rating has been raised. If the Intermediary is subsequently downgraded by the competent authority at where it is located or by an external institution or subject to disciplinary action imposed by the competent authority at where it is located due to some material deficiency, the offshore insurance branch should suspend the service of the Intermediary in performing CDD.4. An offshore insurance branch should sign an agreement with the Intermediary it intends to rely on. The agreement should specify the extent of assistance to be rendered by the intermediary in CDD process and proper measures to be taken by the Intermediary for confidentiality and maintenance of customer data, and rights and obligations of the parties. The Intermediary shall keep the records obtained in performing CDD and provide in a timely manner any document or information obtained in the course of performing CDD upon the request of the offshore insurance branch.5. An offshore insurance branch should use a risk-based approach to audit and supervise on a regular and an as-needed basis the Intermediary’s implementation of CDD process and the Intermediary’s use, processing and control of customer information; an offshore insurance branch may carry out such audit through an appointed external institution.The term “Intermediary” referred to in the preceding paragraph means the following overseas institutes or overseas professionals:1. The domestic insurance enterprises’ overseas branches, subsidiaries affiliated to offshore insurance branches, or the overseas branches of bank’s subsidiaries controlled by financial holding companies affiliated to offshore insurance branches, or the overseas insurance branches or subsidiaries of subsidiary banks and insurance subsidiaries, the head office or a branch under the head office of the branch of a foreign insurance enterprise in Taiwan, the parent company or a branch under the parent company of the subsidiaries of a foreign insurance enterprise in Taiwan, or overseas branches or subsidiary banks and insurance subsidiaries’ overseas insurance branches or subsidiaries of the bank subsidiaries under the holding companies affiliated to offshore insurance branches.2. Professionals including attorneys and CPAs.The content of “implementation plan” referred to in Paragraph 1 herein shall include at least the scope of CDD performed by the Intermediary and the Intermediary’s internal control system for the confidentiality and maintenance of customer data.An offshore insurance branch should review the results of CDD performed by the Intermediary and bear the ultimate responsibility for the CDD process and data maintenance.
中文原文 國際保險業務分公司管理辦法第16-2條
國際保險業務分公司得透過中介機構或專業人士（以下簡稱中介人）依本辦法及洗錢防制法等規定，或不低於前開規定之標準，協助對境外客戶辦理確認客戶身分程序，除應符合下列規定外，其執行方案及中介人名單應報金管會備查：
一、中介人協助國際保險業務分公司辦理確認客戶身分程序之行為，符合或不違反中介人所在地之法令規定。
二、專業人士應為領有相關業務執照受當地主管機關監理，且依當地主管機關規定應遵循防制洗錢金融行動工作組織發布評鑑方法論有關客戶審查及紀錄留存相關規定者。
三、中介人最近一次獲所在地主管機關或外部機構查核之防制洗錢與打擊資恐評等為滿意、無降等或無重大缺失；或相關缺失已改善並經認可或降等已調升。
嗣後中介人如發生遭所在地主管機關或外部機構降等或有重大缺失遭所在地主管機關處分，於其改善情形經認可前，國際保險業務分公司應暫停透過該中介人協助執行確認客戶身分程序。
四、國際保險業務分公司應與中介人簽署合作協議，明定協助確認客戶身分程序之範圍及客戶資料保密及資料保存之適當措施，並確立雙方權責歸屬。
中介人協助執行之流程應留存紀錄，並應國際保險業務分公司之要求，能及時提供協助確認客戶身分程序中取得之任何文件或資訊。
五、國際保險業務分公司應依風險基礎方法，定期及不定期對中介人協助確認客戶身分程序之執行情形，及對客戶資訊之使用、處理及控管情形進行查核及監督；相關查核得委由外部機構辦理。
前項所稱中介人之範圍包含下列海外機構或海外專業人士：
一、國際保險業務分公司所屬本國保險業之海外分公司、子公司或所屬金融控股公司轄下銀行子公司之海外分行或子銀行及保險子公司之海外保險分公司或子公司、外國保險業在臺分公司之總公司或總公司所轄分公司、外國保險業在臺子公司之母公司、母公司所轄分公司或所屬控股公司轄下銀行子公司之海外分行或子銀行及保險子公司之海外保險分公司或子公司。
二、律師或會計師等專業人士。
第一項所稱執行方案，內容應至少包括由中介人協助確認客戶身分程序之範圍，及客戶資料保密及資料保存之內部控制制度。
國際保險業務分公司應覆核中介人協助確認客戶身分程序之結果，並應負確認客戶身分程序及資料保存之最終責任。
一、中介人協助國際保險業務分公司辦理確認客戶身分程序之行為，符合或不違反中介人所在地之法令規定。
二、專業人士應為領有相關業務執照受當地主管機關監理，且依當地主管機關規定應遵循防制洗錢金融行動工作組織發布評鑑方法論有關客戶審查及紀錄留存相關規定者。
三、中介人最近一次獲所在地主管機關或外部機構查核之防制洗錢與打擊資恐評等為滿意、無降等或無重大缺失；或相關缺失已改善並經認可或降等已調升。
嗣後中介人如發生遭所在地主管機關或外部機構降等或有重大缺失遭所在地主管機關處分，於其改善情形經認可前，國際保險業務分公司應暫停透過該中介人協助執行確認客戶身分程序。
四、國際保險業務分公司應與中介人簽署合作協議，明定協助確認客戶身分程序之範圍及客戶資料保密及資料保存之適當措施，並確立雙方權責歸屬。
中介人協助執行之流程應留存紀錄，並應國際保險業務分公司之要求，能及時提供協助確認客戶身分程序中取得之任何文件或資訊。
五、國際保險業務分公司應依風險基礎方法，定期及不定期對中介人協助確認客戶身分程序之執行情形，及對客戶資訊之使用、處理及控管情形進行查核及監督；相關查核得委由外部機構辦理。
前項所稱中介人之範圍包含下列海外機構或海外專業人士：
一、國際保險業務分公司所屬本國保險業之海外分公司、子公司或所屬金融控股公司轄下銀行子公司之海外分行或子銀行及保險子公司之海外保險分公司或子公司、外國保險業在臺分公司之總公司或總公司所轄分公司、外國保險業在臺子公司之母公司、母公司所轄分公司或所屬控股公司轄下銀行子公司之海外分行或子銀行及保險子公司之海外保險分公司或子公司。
二、律師或會計師等專業人士。
第一項所稱執行方案，內容應至少包括由中介人協助確認客戶身分程序之範圍，及客戶資料保密及資料保存之內部控制制度。
國際保險業務分公司應覆核中介人協助確認客戶身分程序之結果，並應負確認客戶身分程序及資料保存之最終責任。