Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 30
After complete judgment of the merger or separation of insurance products sold, if the contracts of insurance products meet the scope definition of insurance contracts and investment contracts with discretionary participation characteristics as stated in IFRS 17, the General Measurement Model, Premium Allocation Approach, or Variable Fee Approach shall be applied, and the insurance contract liabilities shall be calculated in accordance with the regulations of IFRS 17.
中文原文 郵政簡易人壽保險投保規則第30條
銷售之保險商品經合併或分離完整判斷後，其所屬合約如符合第十七號公報之保險合約及具裁量參與特性投資合約定義範圍，應依第十七號公報相關規範決定適用一般衡量模型法、保費分攤法或變動收費法並計算其保險合約負債。