Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 43
Liabilities for remaining coverage of each contract group shall be calculated using the General Measurement Model and Variable Fee Approach, in order to set aside a liability reserve. When the amount of such reserve is lower than the corresponding policy value reserve after policy loans are deducted, a policy value difference reserve shall be set aside according to the method determined by FSC.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.
中文原文 郵政簡易人壽保險投保規則第43條
應就每一合約群組適用一般衡量模型法及變動收費法計算剩餘保障負債後所提存之責任準備金，小於所對應保單價值準備金扣除保單借款後，依金管會所定方式提存保單價值差額準備金。
前項保單價值差額準備金，應依國際會計準則第十二號公報規範扣除所得稅後之餘額提列於權益項下之特別盈餘公積。
前項保單價值差額準備金，應依國際會計準則第十二號公報規範扣除所得稅後之餘額提列於權益項下之特別盈餘公積。