Regulations Governing Enrollment in Postal Simple Life Insurance Policies Article 54
After complete judgment of the merger or separation of reinsurance contracts held for reinsurance ceding, if the contracts are non-discretionary investment contracts, a reserve shall be set aside and ceded for insurance contracts with financial product features based on the financial assets measured at fair value or financial assets measured at amortized cost in accordance with the regulations of IFRS 9.
中文原文 郵政簡易人壽保險投保規則第54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，其所屬合約如為不具裁量參與特性投資合約，應依第九號公報規範採公允價值衡量之金融資產或按攤銷後成本衡量之金融資產提存分出具金融商品性質之保險合約準備金。