Regulations Governing Investment of Investment-linked Insurance Article 15
The assets in the seperate account shall be valuated according to the market price on the givenvaluation date as agreed in the investment-linked insurance contract, and the assets detailed list shallbe prepared according to related statutory regulations. However, they are not limited to theproprietary position of the insurer and the investment risk partially taken by the insurer as agreed inthe insurance contract.
中文原文 投資型保險投資管理辦法第15條
專設帳簿資產應依投資型保險契約約定評價日之市價評價，並依相關法令編列資產明細。
但保險人之自有部位及依保險契約約定由保險人部分承擔投資損益風險者，不在此限。
但保險人之自有部位及依保險契約約定由保險人部分承擔投資損益風險者，不在此限。