Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 40
Where there is a distinguishable single commodity or service in the insurance products sold, the service contract liability shall be measured by calculating the transaction price allocated to each performance obligation in accordance with the regulations of IFRS 15, and set aside as a reserve for service contracts.The principles for measuring the service contract liabilities shall be subject to the regulations of IFRS 15 and 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40條
銷售之保險商品如存在可區分之單一商品或勞務，應依據第十五號公報規範計算各項履約義務所分攤交易價格衡量服務合約負債後提存服務合約準備金。
前項服務合約負債之衡量方法，應依第十五號公報規範及金管會核定中華民國精算學會相關實務處理準則規範辦理。
前項服務合約負債之衡量方法，應依第十五號公報規範及金管會核定中華民國精算學會相關實務處理準則規範辦理。