Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 38
When insurance acquisition cash flows are not designated as current expenses, such acquisition cash flows assets shall be calculated based on insurance acquisition cash flows paid before an insurance contract group is recognized, and an equal amount shall be set aside as a negative insurance acquisition cost reserve.
中文原文 郵政簡易人壽保險投保規則第38條
在未選擇將保險取得現金流量認列為當期費用時，應就認列相關保險合約群組前已支付之保險取得現金流量計算保險取得現金流量資產後，提存等額之負值保險取得費用準備金。