Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 51
When the General Measurement Model is applied to the group of reinsurance contracts held for reinsurance ceding, a reserve for ceding liability shall be set aside based on the remaining coverage assets measured.The remaining coverage liabilities referred to in the preceding paragraph is the sum of the following two subparagraphs calculated in accordance with the regulations of IFRS 17 and based on the calculation in Article 49:1. The performance cash flows allocated to the contract group on the measurement date for future services.2. The contractual service margin of the contract group on the measurement date.
中文原文 郵政簡易人壽保險投保規則第51條
辦理再保險分出業務所持有之再保險合約群組如適用一般衡量模型法者，就應依其所衡量之剩餘保障資產，提存分出責任準備金。
前項剩餘保障資產係指依第十七號公報規範及第四十九條規定分別計算下列二款之和：
一、於衡量日分攤至該群組之與未來服務有關之履約現金流量。
二、衡量日該群組之合約服務邊際。
前項剩餘保障資產係指依第十七號公報規範及第四十九條規定分別計算下列二款之和：
一、於衡量日分攤至該群組之與未來服務有關之履約現金流量。
二、衡量日該群組之合約服務邊際。