Regulations for the Management of the Various Reserves for Compulsory Automobile Liability Insurance Article 5
For this insurance directly underwritten and reinsurance assumed, an insurer shall calculate liability for incurred claims in accordance with IFRS 17 and set aside loss reserve.
中文原文 強制汽車責任保險各種準備金管理辦法第5條
保險人辦理本保險之直接承保業務、再保險分入業務應依據第十七號公報規範，計算已發生理賠負債後提存賠款準備金。