Regulations Governing the Taiwan Residential Earthquake Insurance Fund Article 7
TREIF shall set aside or treat various reserves of the Insurance pursuant to the following provisions:1. Assumed unearned premium reserve: For reinsurance contracts issued by TREIF for reinsurance assumed, assumed unearned premium reserve shall be set aside after calculating liability for remaining coverage in accordance with the International Financial Reporting Standards 17 (IFRS 17).2. Assumed loss reserve: For reinsurance contracts issued by TREIF for reinsurance assumed, assumed loss reserve shall be set aside after calculating liability for incurred claims in accordance with the IFRS 17.3. Ceded unearned premium reserve: For reinsurance contracts held by TREIF for reinsurance ceded, ceded unearned premium reserve shall be set aside after calculating asset for remaining coverage in accordance with IFRS 17.4. Ceded loss reserve: For reinsurance contracts held by TREIF for reinsurance ceded, ceded loss reserve shall be set aside after calculating asset for incurred claims in accordance with IFRS 17.5. Special reserve:(1)At the end of each year, TREIF shall set aside the balance of the total amount of earned pure premium received after deduction of premium allocated to the Pool, the costs in connection with spreading risks to domestic, overseas reinsurance or capital markets, retained claim payment, and the difference between loss component in the previous period and the current period as special reserve if positive.(2)At the end of each year, TREIF shall set aside the balance of the income from expense loading plus the sum of various incomes excluding the financial income after deduction of operating costs and expenses as a special reserve. In the event that the balance of this item is negative, it shall be carried over into accumulated surplus/deficit.(3)In the event that the special reserve in item 1 is insufficient, the deficit shall be replenished with the recovered special reserve accumulated in the previous years. If any deficit remains, it shall be replenished with the special reserves set aside in the subsequent years.The costs and expenses referred to in item 2, subparagraph 5 of the preceding paragraph shall not include the costs, expenses, indemnities, and losses deducted as per the provisions of paragraph 5 of the preceding Article and item 1 of subparagraph 5 of the preceding paragraph.
中文原文 財團法人住宅地震保險基金管理辦法第7條
本基金應依下列規定提存或處理本保險各種準備金：
一、分入未滿期保費準備金：本基金辦理再保險分入業務所發行之再保險合約，應依國際財務報導準則第十七號（以下簡稱第十七號公報）規範計算剩餘保障負債後提存。
二、分入賠款準備金：本基金辦理再保險分入業務所發行之再保險合約，應依第十七號公報規範計算已發生理賠負債後提存。
三、分出未滿期保費準備金：本基金辦理再保險分出業務所持有之再保險合約，應依第十七號公報規範計算剩餘保障資產後提存。
四、分出賠款準備金：本基金辦理再保險分出業務所持有之再保險合約，應依第十七號公報規範計算已發生理賠資產後提存。
五、特別準備金：
（一）每年年底應就分入之滿期純保險費收入總額，扣除共保組織及國內、外再保險市場或資本市場危險分散成本、自留保險賠款及損失組成部分上期與本期差額後，如有餘額，應全數提存特別準備金。
（二）每年年底應就本保險附加費用收入及不含資金運用收益之其他各項收入總額，扣除各項成本費用後之餘額，全數提存特別準備金。
本目餘額為負數時，結轉累積餘絀。
（三）第一目之特別準備金如有不足者，得收回以前年度累積之特別準備金彌補；如仍有不足者，得由以後年度提存之特別準備金沖減彌補。
前項第五款第二目之各項成本費用不包括前條第五項及前項第五款第一目已扣除之成本、費用、賠款及損失。
一、分入未滿期保費準備金：本基金辦理再保險分入業務所發行之再保險合約，應依國際財務報導準則第十七號（以下簡稱第十七號公報）規範計算剩餘保障負債後提存。
二、分入賠款準備金：本基金辦理再保險分入業務所發行之再保險合約，應依第十七號公報規範計算已發生理賠負債後提存。
三、分出未滿期保費準備金：本基金辦理再保險分出業務所持有之再保險合約，應依第十七號公報規範計算剩餘保障資產後提存。
四、分出賠款準備金：本基金辦理再保險分出業務所持有之再保險合約，應依第十七號公報規範計算已發生理賠資產後提存。
五、特別準備金：
（一）每年年底應就分入之滿期純保險費收入總額，扣除共保組織及國內、外再保險市場或資本市場危險分散成本、自留保險賠款及損失組成部分上期與本期差額後，如有餘額，應全數提存特別準備金。
（二）每年年底應就本保險附加費用收入及不含資金運用收益之其他各項收入總額，扣除各項成本費用後之餘額，全數提存特別準備金。
本目餘額為負數時，結轉累積餘絀。
（三）第一目之特別準備金如有不足者，得收回以前年度累積之特別準備金彌補；如仍有不足者，得由以後年度提存之特別準備金沖減彌補。
前項第五款第二目之各項成本費用不包括前條第五項及前項第五款第一目已扣除之成本、費用、賠款及損失。