Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 20
The term “Insurance Contract” referred to in these Regulations means a contract under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk, which does not include an Annuity Insurance Contract.The term “Annuity Insurance Contract” referred to in these Regulations means a contract under which the issuer agrees to make payments for a period of time determined by reference to the life expectancy of an individual.
中文原文 金融機構執行共同申報及盡職審查作業辦法第20條
本辦法所稱保險契約，指保險人在有關死亡、罹病、意外、責任或財產風險之特定事故發生時，給付約定金額之契約。
但不包括年金保險契約。
本辦法所稱年金保險契約，指保險人參照個人預期壽命約定於特定期間內為多次給付之契約。
但不包括年金保險契約。
本辦法所稱年金保險契約，指保險人參照個人預期壽命約定於特定期間內為多次給付之契約。