Implementation Regulations for the Risk Spreading Mechanism of Residential Earthquake Insurance Article 10
Pool members shall set aside or treat the unearned premium reserve, loss reserve and special reserve for its shares retroceded from the Pool pursuant to the following provisions:1.The assumed unearned premium reserve shall be set aside after calculating liability for remaining coverage in accordance with the International Financial Reporting Standards 17.2.The assumed loss reserve shall be set aside after calculating liability for incurred claims in accordance with the International Financial Reporting Standards 17.3.The earned premium retroceded from the Pool less incurred claims and the difference between loss component in the previous period and the current period, if positive, shall be set aside at the end of each year as a special reserve. In the event that the total amount is negative, it shall be deducted from the special reserve.4.In the event that the cumulative total amount of the special reserve is more than triple of a specific benchmark, one-fifteenth of the excess part can be recalled and handled as profit. The term “specific benchmark” shall mean pure premium income received by the member from the Pool in all past years divided by pure premium allocated to the Pool, then multiplied by the Pool’s risk assumption limit for that year.5.The amount of special reserve as specified in subparagraph 3 hereof set aside each year less income tax pursuant to Statement of IAS 12 shall be recorded in the account of “Special Reserve” under “Equity.”6.The amount of special reserve that can be offset or released as specified in subparagraph 3 or 4 less income tax pursuant to Statement of IAS 12 may be offset or released by or from special reserve recorded in the account of “Special Reserve” under “Equity.”The preceding regulations are not applicable to the non-life insurers and professional reinsurers when they assume the risks as specified in paragraph 1, subparagraph 1 of article 5.
中文原文 住宅地震保險危險分散機制實施辦法第10條
本保險共保組織會員，就其共保分入認受成分之業務，應依下列規定提存或處理未滿期保費準備金、賠款準備金及特別準備金：
一、分入未滿期保費準備金應依國際財務報導準則第十七號規範計算剩餘保障負債後提存。
二、分入賠款準備金應依國際財務報導準則第十七號規範計算已發生理賠負債後提存。
三、特別準備金應於每年底就共保分入滿期純保費扣除已發生理賠，及損失組成部分上期與本期差額後，如有餘額，應全數提存；如有不足，得就特別準備金沖減。
四、特別準備金累積提存總額超過一定基準之三倍時，其超過部分之十五分之一，得收回以收益處理。
所稱一定基準，係指過去所有年度分入業務純保險費收入除以共保組織獲配之純保險費，乘上當年度共保組織承擔限額。
五、第三款之特別準備金，每年新增提存數應依國際會計準則第十二號公報規範扣除所得稅後之餘額提列於權益項下之特別盈餘公積科目。
六、第三款及第四款之特別準備金可沖減或收回金額，應依國際會計準則第十二號公報規範扣除所得稅後之餘額，得由提存於權益項下之特別盈餘公積之特別準備金沖減或收回。
財產保險業及專業再保險業承擔第五條第一項第一款之危險時，不適用前項規定。
一、分入未滿期保費準備金應依國際財務報導準則第十七號規範計算剩餘保障負債後提存。
二、分入賠款準備金應依國際財務報導準則第十七號規範計算已發生理賠負債後提存。
三、特別準備金應於每年底就共保分入滿期純保費扣除已發生理賠，及損失組成部分上期與本期差額後，如有餘額，應全數提存；如有不足，得就特別準備金沖減。
四、特別準備金累積提存總額超過一定基準之三倍時，其超過部分之十五分之一，得收回以收益處理。
所稱一定基準，係指過去所有年度分入業務純保險費收入除以共保組織獲配之純保險費，乘上當年度共保組織承擔限額。
五、第三款之特別準備金，每年新增提存數應依國際會計準則第十二號公報規範扣除所得稅後之餘額提列於權益項下之特別盈餘公積科目。
六、第三款及第四款之特別準備金可沖減或收回金額，應依國際會計準則第十二號公報規範扣除所得稅後之餘額，得由提存於權益項下之特別盈餘公積之特別準備金沖減或收回。
財產保險業及專業再保險業承擔第五條第一項第一款之危險時，不適用前項規定。