Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 35
This English translation was last updated on 2026-02-05, but the Chinese text was amended on 2026-10-05. Later amendments may not be reflected in the translation — please refer to the Chinese text.
For excess interest expense incurred by an insurance enterprise from providing its retired employees preferential savings rate in excess of market rate in accordance with its internal rules or employment contract and for long-term severance benefits paid by the post office to its employees of simple life insurance business, IAS 19 – Employee Benefits applies immediately when the employee retires.
中文原文 保險業財務報告編製準則第35條
保險業依內部規範或雇用契約與員工約定之退休後優惠存款利率超過一般市場利率所產生之超額利息及郵政機構之簡易人壽保險業務之長期退職福利，得於員工退休時，應即適用國際會計準則第十九號員工福利規定。