Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 42

For participating life insurance products sold, at settlement of the accounting year, the accumulative difference between the accounting profit and loss of the account to which the policy dividend belongs and the time of shareholder dividend distribution shall be calculated in accordance with the Method for Sharing and Income Distribution of Participating and Non-participating Life Insurance Policies reported to the FSC for reference and the regulations of IFRS 17, so as to set aside a special reserve for participating policy dividends.The aforementioned special reserve for participating policy dividends shall be allocated to the special surplus reserve under the equity in accordance with the regulations of IAS 12 after income tax is deducted.