Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 28
The best estimating assumption for the discount rate of insurance contract liabilities shall take into account up-to-date information of the liquid financial market, and follow the methods specified by the FSC and IFRS regulations.
中文原文 郵政簡易人壽保險投保規則第28條
計算保險合約負債，其折現率最佳估計假設，應考量具流動性金融市場現時資訊並依照金管會指定方法與國際財務報導準則規範辦理。