Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises Article 7
The accounting procedures and preparation of financial reports for reinsurance business by professional reinsurance enterprises shall be governed by provisions in the Regulations Governing the Preparation of Financial Reports by Insurance Enterprises regarding businesses other than direct underwriting.
中文原文 專業再保險業財務業務管理辦法第7條
專業再保險業辦理再保險業務之會計處理及財務報告編製，適用保險業財務報告編製準則中有關直接承保業務以外之規定。