Regulations for the Management of the Various Reserves for Compulsory Automobile Liability Insurance Article 3
For the compulsory automobile liability insurance (hereinafter referred to as “this insurance”) directly underwritten and reinsurance assumed, an insurer shall calculate liability for remaining coverage in accordance with International Financial Reporting Standards 17 (“IFRS 17”) and set aside unearned premium reserve.
中文原文 強制汽車責任保險各種準備金管理辦法第3條
保險人辦理強制汽車責任保險（以下簡稱本保險）之直接承保業務、再保險分入業務應依據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未滿期保費準備金。