Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 47
For insurance products with a coverage period exceeding one-year, special reserves shall be increased based on special needs. The method of increasing and offsetting, and the aggregate limit, shall be reported to and approved by FSC.The annual increase in the special reserve referred to in the preceding paragraph 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47條
對於保險期間超過一年之保險業務，得基於特殊需要加提特別準備金；其加提與沖減方式及累積限額應先報經金管會核准。
前項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。
前項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。