Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 52
When the Premium Allocation Approach is applied to the group of reinsurance contracts held for reinsurance ceding, there is no need to calculate the split performance cash flow and contractual service margin using the General Measurement Model. Instead, the remaining coverage assets of ceding shall be calculated based on the paid reinsurance premiums in accordance with the regulations of IFRS 17, and a reserve shall be set aside for immature ceded premiums.When calculating the remaining coverage assets referred to in the preceding paragraph, the simplification method as stated in Paragraph 2, Article 36 shall be referred to.
中文原文 郵政簡易人壽保險投保規則第52條
辦理再保險分出業務所持有之再保險合約群組如適用保費分攤法，無須依一般衡量模型法計算拆分履約現金流量及合約服務邊際，而係就所支付之再保費依第十七號公報規範，就分出業務計算剩餘保障資產後，提存分出未滿期保費準備金。
於計算前項剩餘保障資產時，得選擇比照第三十六條第二項之簡化作法。
於計算前項剩餘保障資產時，得選擇比照第三十六條第二項之簡化作法。