Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 31

When the General Measurement Model is applied to a contract group, a reserve shall be set aside for liabilities based on the remaining coverage liabilities measured.The remaining coverage liabilities referred to in the preceding paragraph is the sum of the following two subparagraphs calculated in accordance with the regulations of IFRS 17 and based on the actuarial assumptions stipulated in Articles 28 and 29:1. The performance cash flows allocated to the contract group on the valuation date for future services.2. The contractual service margin of the contract group on the valuation date.