Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 44
The special reserve for retained insurance with a coverage period of less than one year shall include the following subparagraphs:1. Special reserve for major accidents: refers to the reserve set aside to cope with huge compensation required for future major accidents.2. Special reserve for abnormal fluctuations: refers to the reserve set aside to cope with abnormal changes in loss rates or claims for each insurance coverage.3. Other special reserves increased due to special needs. The methods of increasing and offsetting, and the aggregate limit, shall be first approved by FSC.The major accident referred to in the preceding Subparagraph 1 refers to a situation that meets the requirements of a major disaster announced by the government. In the event of a single accident, the cumulative retained compensation for each insurance coverage of Chunghwa Post reaches NTD$30,000,000, and the total amount of compensation payable for each insurance coverage of the entire life insurance industry reaches NTD$1,000,000,000 or above.The annual increase in the amount of special reserves for each Subparagraph referred to in Paragraph 1 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44條
對於保險期間一年以下之保險自留業務提存之特別準備金應包括下列項目：
一、重大事故特別準備金：指為因應未來發生重大事故所需支應之巨額賠款而提存之準備金。
二、危險變動特別準備金：指為因應各該險別損失率或賠款異常變動而提存之準備金。
三、其他因特殊需要而加提之特別準備金。
但加提與沖減方式及累積限額應先報經金管會核准。
前項第一款所稱之重大事故，指符合政府發布重大災情，單一事故發生時，中華郵政公司累計各險別自留賠款合計達新臺幣三千萬元，且全體人身保險業各險別合計應賠款總金額達新臺幣十億元以上者。
第一項各款特別準備金之每年新增提存數，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。
一、重大事故特別準備金：指為因應未來發生重大事故所需支應之巨額賠款而提存之準備金。
二、危險變動特別準備金：指為因應各該險別損失率或賠款異常變動而提存之準備金。
三、其他因特殊需要而加提之特別準備金。
但加提與沖減方式及累積限額應先報經金管會核准。
前項第一款所稱之重大事故，指符合政府發布重大災情，單一事故發生時，中華郵政公司累計各險別自留賠款合計達新臺幣三千萬元，且全體人身保險業各險別合計應賠款總金額達新臺幣十億元以上者。
第一項各款特別準備金之每年新增提存數，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。