Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 49
The reserves required to be set aside for reinsurance contracts held for the handling of reinsurance ceding include insurance contract assets calculated based on the nature of reinsurance contracts and in accordance with the regulations of IFRS 17, financial assets calculated in accordance with the regulations of IFRS 9 for ceding, and other reserves set aside for ceding based on service features.The insurance contract assets for ceding referred to in the preceding paragraph are the total amount of remaining coverage assets and claimed assets. The measurement of these assets shall be carried out in accordance with the following subparagraphs and other provisions of this chapter by using the same measurement method as the liabilities under Articles 4, 28, and 29, and shall reflect the differences in treatment between the holder and the issuer from different perspectives:1. When grouping the reinsurance contracts held, claimed onerous contracts issued in accordance with the regulations of IFRS 17 shall be replaced by net profit contracts.2. If the reinsurance contracts held are not insurance contracts with direct participation features, the Variable Fee Approach shall not apply. The contractual service margin or remaining coverage assets of remaining measurement models shall be adjusted in accordance with the regulations of IFRS 17 for any losses incurred by onerous underlying insurance contract groups.3. The estimated future cash flows measured with the group of reinsurance contracts held shall adopt actuarial assumptions consistent with the underlying insurance contracts, and include all expected cash flows arising from the existence of substantive rights and obligations under the contracts of the group. Such cash flows include expected future underwriting covered by the contract group, and cede cash flows related to the insurance contracts, and shall reflect the impact of any non-performance risk of the issuer of reinsurance contracts.4. The risk adjustment of reinsurance contract groups held shall reflect the corresponding amount of risk transferred by Chunghwa Post to the re-insurer for the group.5. The contractual service margin measured by the reinsurance contract group held shall reflect any net cost or net benefit of the purchase of the reinsurance contract group held, as well as the amount of loss recovery and reversal arising from onerous underlying insurance contract groups.
中文原文 郵政簡易人壽保險投保規則第49條
辦理再保險分出業務所持有之再保險合約須提存之各種準備金，包括依再保險合約性質分別依據第十七號公報規範計算分出業務之保險合約資產、第九號公報規範計算分出業務之金融資產，以及基於業務屬性提存分出業務之其他準備金。
前項分出業務之保險合約資產係為剩餘保障資產及已發生理賠資產合計數，其衡量除應依下列各款及本章其他條文辦理外，其餘與第四條、第二十八條及第二十九條各項負債採用相同衡量作法，但應反映持有方與發行方不同角度之處理差異：
一、劃分所持有之再保險合約組合時，應將第十七號公報規範所發行之保險合約組合劃分時所稱虧損性合約以淨利益合約取代。
二、所持有之再保險合約非屬具直接參與特性之保險合約，不適用變動收費法。
其餘衡量模型針對任何因虧損性標的保險合約群組產生之損失，應依第十七號公報規範，調整合約服務邊際或剩餘保障資產。
三、所持有之再保險合約群組衡量之未來現金流量估計值，除應與標的保險合約採一致性精算假設外，亦應包括該群組中之合約存在實質性權利及義務而預期產生之所有現金流量，此等現金流量包括該合約群組所保障之預期未來承保並分出保險合約有關之現金流量，且該估計值應反映再保險合約之發行人任何不履約風險之影響。
四、所持有之再保險合約群組衡量之風險調整，應反映中華郵政公司移轉該群組風險予再保險人之對應金額。
五、所持有之再保險合約群組衡量之合約服務邊際，應反映購買所持有之再保險合約群組之任何淨成本或淨利益，以及任何因虧損性標的保險合約群組產生之損失回收及迴轉之金額。
前項分出業務之保險合約資產係為剩餘保障資產及已發生理賠資產合計數，其衡量除應依下列各款及本章其他條文辦理外，其餘與第四條、第二十八條及第二十九條各項負債採用相同衡量作法，但應反映持有方與發行方不同角度之處理差異：
一、劃分所持有之再保險合約組合時，應將第十七號公報規範所發行之保險合約組合劃分時所稱虧損性合約以淨利益合約取代。
二、所持有之再保險合約非屬具直接參與特性之保險合約，不適用變動收費法。
其餘衡量模型針對任何因虧損性標的保險合約群組產生之損失，應依第十七號公報規範，調整合約服務邊際或剩餘保障資產。
三、所持有之再保險合約群組衡量之未來現金流量估計值，除應與標的保險合約採一致性精算假設外，亦應包括該群組中之合約存在實質性權利及義務而預期產生之所有現金流量，此等現金流量包括該合約群組所保障之預期未來承保並分出保險合約有關之現金流量，且該估計值應反映再保險合約之發行人任何不履約風險之影響。
四、所持有之再保險合約群組衡量之風險調整，應反映中華郵政公司移轉該群組風險予再保險人之對應金額。
五、所持有之再保險合約群組衡量之合約服務邊際，應反映購買所持有之再保險合約群組之任何淨成本或淨利益，以及任何因虧損性標的保險合約群組產生之損失回收及迴轉之金額。