Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 53

For groups of reinsurance contracts held for reinsurance ceding, claimed assets shall be calculated based on the measurement model, and a reserve shall be set aside for ceded indemnities.Claimed assets referred to in the preceding paragraph refer to the cash flows related to past services allocated to the contract group on the measurement date, which are calculated based on actuarial assumptions stated in Article 49 in accordance with the regulations of IFRS 17. When the Premium Allocation Approach is applied, the expected future cash flows will be paid or received within one year from the date of claim, and the performance cash flows shall not reflect the amount impacted by the time value of money and financial risk.