Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises Article 8
At the end of each fiscal year, the professional reinsurance enterprises shall also file with the competent authority actuary-certified information on reserves it has set aside for its assumed reinsurance business, ceded reinsurance business, retained business, and "alternative solutions" business for the year according to the format and contents specified by the competent authority.
中文原文 專業再保險業財務業務管理辦法第8條
專業再保險業於營業年度屆滿時，應將該年度再保險分入業務、再保險分出業務、自留業務、新興工具業務之各種準備金金額，經簽證精算人員查核簽證後，依主管機關規定之格式及內容報送。