Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 39
After complete judgment of the merger or separation of insurance products sold, if the contracts are non-discretionary investment contracts, a reserve shall be set aside for insurance contracts with financial product features based on the financial liabilities measured at fair value or financial liabilities measured at amortized cost in accordance with the regulations of IFRS 9.The principles for measuring the financial liabilities 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39條
銷售之保險商品經合併或分離完整判斷後，其所屬合約如為不具裁量參與特性投資合約，應依第九號公報規範採公允價值衡量之金融負債或按攤銷後成本衡量之金融負債提存具金融商品性質之保險合約準備金。
前項金融負債之衡量方法，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。
前項金融負債之衡量方法，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。