Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 50
After complete judgment of the merger or separation of reinsurance contracts held for reinsurance ceding, if the contracts meet the scope definition of insurance contracts in IFRS 17, the General Measurement Model or Premium Allocation Approach shall be applied, and the insurance contract assets shall be calculated in accordance with the regulations of IFRS 17. If the reinsurance contract group meets one of the following conditions for initial recognition, the Premium Allocation Approach shall be applied:1. It is reasonably expected that there will be no significant difference between the measurement of the remaining coverage assets of the group generated by simplification and the measurement generated by applying the General Measurement Model.2. The coverage period of each reinsurance contract held in the group is within one year.
中文原文 郵政簡易人壽保險投保規則第50條
辦理再保險分出業務所持有之再保險合約經合併或分離完整判斷後，其所屬合約如符合第十七號公報之保險合約定義範圍，應依第十七號公報相關規範決定適用一般衡量模型法或保費分攤法並計算其保險合約資產。
其中再保險合約群組於原始認列時若符合以下條件之一，得適用保費分攤法：
一、合理預期該簡化所產生對群組剩餘保障資產之衡量與適用一般衡量模型法所產生之衡量無重大差異。
二、所持有之再保險合約群組內每一合約之保障期間為一年以內。
其中再保險合約群組於原始認列時若符合以下條件之一，得適用保費分攤法：
一、合理預期該簡化所產生對群組剩餘保障資產之衡量與適用一般衡量模型法所產生之衡量無重大差異。
二、所持有之再保險合約群組內每一合約之保障期間為一年以內。