Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises Article 13
For a foreign professional reinsurance enterprise, its internal control and audit systems, asset valuation, handling of overdue loans and non-accrual loans, and other financial and business management items as designated by the competent authority may follow the laws and regulations of its home country or the systems of its head office, provided the laws and regulations of its home country or the systems of its head office are not laxer than the laws and regulations of the Republic of China, the enterprise has furnished information on the laws and regulations of its home country or the systems of its head office, a statement of compliance with the laws and regulations of its home country or the systems of its head office, which are signed by the person-in-charge of its branch office in the Republic of China and reported to the competent authority for recordation.
中文原文 專業再保險業財務業務管理辦法第13條
外國保險業專營再保險業務，就內部控制及稽核制度、資產評估及逾期放款催收款呆帳之處理以及其他經主管機關指定之財務、業務管理事項，其本國法令或本公司制度有不低於我國法令之規定者，得提出其本國法令或本公司制度之說明，並出具已依其本國法令或本公司制度辦理之聲明，由在臺分公司負責人簽署並報經主管機關備查後，依其本國法令規定或本公司制度辦理。