Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises Article 12

A foreign professional reinsurance enterprise may be exempted from the provisions in Articles 3 to 8 herein, provided its provisions for all lines of reinsurance reserves comply with the laws and regulations of its home country and actuarial principles, and are audited and certified by the appointed actuary.
中文原文 專業再保險業財務業務管理辦法第12條
外國保險業專營再保險業務者,其各種再保險準備金之提存,符合其本國法令及保險精算原理,並經簽證精算人員查核出具證明者,得不適用第三條至第八條之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.