Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises Article 4
The special reserves set aside by professional reinsurance enterprises for their retained businesses shall include the following:1.Special reserves for extraordinary business losses: Reserves set aside for large amount of reinsurance claims arising from extraordinary business losses.2.Special reserves for fluctuation of risks: Reserves reserve for extraordinary changes in loss ratio or in reinsurance claims under the line of reinsurance.3.Special reserves for other special needs: The methods of increasing and releasing reserves and the cap of accumulated reserve shall be pre-approved by the competent authority.Extraordinary business losses referred to in subparagraph 1 of the preceding paragraph means losses arising from any of the following events and the accumulated retained reinsurance claims in a single event total reach NT$100 million or more:1.A ceding insurer is subject to bankruptcy or liquidation proceedings, or involved in lawsuit or other extraordinary events, and the professional reinsurance enterprises are obligated to continue the payment of reinsurance claims and expenses for their outstanding liabilities.2.Typhoon, earthquake, flood, tsunami or other natural disasters.3.Air crash, conflagration, war, terrorist attack or other man-made disasters.The term “retained reinsurance claim” in the preceding paragraph includes paid, reported but not paid, and incurred but not reported (IBNR) reinsurance claims.The amount of special reserves as specified in Paragraph 1 hereof set aside each year less income tax pursuant to Statement of IAS No.12 shall be recorded in the account of “Special Reserve” under “Equity.”The amount of special reserves as specified in Paragraph I recorded in the account of “Special Reserve” under “Liabilities” before December 31st, 2012 less income tax pursuant to Statement of IAS No. 12 shall be recorded in the account of “Special Reserve” under “Equity” on January 1st, 2013, unless otherwise specified by the competent authority for monitoring purposes.
中文原文 專業再保險業財務業務管理辦法第4條
專業再保險業對於自留業務提存之特別準備金應包括下列項目：
一、異常業務損失特別準備金：指為因應發生異常業務損失所需支應之巨額再保賠款而提存之準備金。
二、危險變動特別準備金：指為因應各該險別損失率或再保賠款異常變動而提存之準備金。
三、其他因特殊需要而加提之特別準備金。
但加提與沖減方式及累積限額應先報經主管機關核准。
前項第一款所稱之異常業務損失，指發生下列情事之一，且單一事件累積自留再保賠款合計達新臺幣一億元以上之損失：
一、因業務往來之保險同業破產、清算、涉訟或其他異常情事，對於未了責任，仍須繼續攤付之再保賠款及有關費用。
二、颱風、地震、洪水、海嘯等天然災害。
三、空難、大火、戰爭、恐怖主義攻擊等人為事故。
前項所稱自留再保賠款，包括已付再保賠款暨已報未付再保賠款及未報再保賠款。
第一項各款特別準備金之每年新增提存數應依國際會計準則第十二號公報規範扣除所得稅後之餘額提列於權益項下之特別盈餘公積。
第一項各款於中華民國一百零一年十二月三十一日前提列於負債項下之特別準備金，除主管機關基於監理目的另行指定外，於一百零二年一月一日，應依國際會計準則第十二號公報規範扣除所得稅後之餘額提列於權益項下之特別盈餘公積。
一、異常業務損失特別準備金：指為因應發生異常業務損失所需支應之巨額再保賠款而提存之準備金。
二、危險變動特別準備金：指為因應各該險別損失率或再保賠款異常變動而提存之準備金。
三、其他因特殊需要而加提之特別準備金。
但加提與沖減方式及累積限額應先報經主管機關核准。
前項第一款所稱之異常業務損失，指發生下列情事之一，且單一事件累積自留再保賠款合計達新臺幣一億元以上之損失：
一、因業務往來之保險同業破產、清算、涉訟或其他異常情事，對於未了責任，仍須繼續攤付之再保賠款及有關費用。
二、颱風、地震、洪水、海嘯等天然災害。
三、空難、大火、戰爭、恐怖主義攻擊等人為事故。
前項所稱自留再保賠款，包括已付再保賠款暨已報未付再保賠款及未報再保賠款。
第一項各款特別準備金之每年新增提存數應依國際會計準則第十二號公報規範扣除所得稅後之餘額提列於權益項下之特別盈餘公積。
第一項各款於中華民國一百零一年十二月三十一日前提列於負債項下之特別準備金，除主管機關基於監理目的另行指定外，於一百零二年一月一日，應依國際會計準則第十二號公報規範扣除所得稅後之餘額提列於權益項下之特別盈餘公積。