Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 32
After complete judgment of the merger or separation of insurance products sold, if the contracts of insurance products are essentially contracts on investment related services, and they meet all the following three conditions, the Variable Fee Approach shall apply:1. The contract terms specify the proposer’s share in a clearly identifiable target project pool.2. The expected amount to be paid to the proposer is equal to a significant share of the fair value compensation of the target project.3. The significant proportion of any changes in the amount expected to be paid to the proposer is subject to changes in the fair value of such target projects.The principles for determining the significant share referred to in the preceding Subparagraph 2 and the significant proportion referred to in Subparagraph 3 shall be subject to the practice principles of AICT approved by FSC.
中文原文 郵政簡易人壽保險投保規則第32條
銷售之保險商品經合併或分離完整判斷後，其所屬合約實質上係投資相關服務之合約，即同時符合下列三個條件，應適用變動收費法：
一、合約條款敘明保單持有人參與一明確辨認之標的項目池之份額。
二、預期支付予保單持有人之金額等於該等標的項目公允價值報酬之重大份額。
三、預期支付予保單持有人金額之任何變動之重大占比係隨該等標的項目公允價值之變動而變動。
前項第二款重大份額及第三款重大占比之判斷原則，應依金管會核定中華民國精算學會相關實務處理準則規定辦理。
一、合約條款敘明保單持有人參與一明確辨認之標的項目池之份額。
二、預期支付予保單持有人之金額等於該等標的項目公允價值報酬之重大份額。
三、預期支付予保單持有人金額之任何變動之重大占比係隨該等標的項目公允價值之變動而變動。
前項第二款重大份額及第三款重大占比之判斷原則，應依金管會核定中華民國精算學會相關實務處理準則規定辦理。