Regulations for the Management of the Various Reserves for Compulsory Automobile Liability Insurance Article 4
For the reinsurance of this Insurance ceded, an insurer shall calculate asset for remaining coverage in accordance with IFRS 17 and set aside ceded 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4條
保險人辦理本保險之再保險分出業務應依據第十七號公報規範，計算剩餘保障資產後提存分出未滿期保費準備金。