Regulations Governing Investment of Investment-linked Insurance Article 17
In case of dissolution and liquidation, the remaining assets left in the seperate account afterdeducting the debts and expenses incurred due to closing the seperate account shall be distributed tothe insurer and insurance applicant or beneficiary according to the ratios of the beneficiary equityentitled respectively to the insurer and insurance applicant as listed in the seperate account.
中文原文 投資型保險投資管理辦法第17條
保險人解散清算時，專設帳簿之資產在清償因了結專設帳簿而生之費用及債務後，賸餘之財產，應按專設帳簿資產內保險人及要保人所有受益權價值之比例分派予保險人及要保人或受益人。