Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 62

When insurers set aside reserves in accordance with Article 145 of the Insurance Act, such reserves shall include the return rates provided in Paragraph 4 of Article 35 of the Act.
中文原文 勞工退休金條例年金保險實施辦法第62條
保險人依保險法第一百四十五條提存責任準備金時,應包含本條例第三十五條第四項規定之收益率。

English translation for reference only; the Chinese text prevails. Not legal advice.