Regulations for the Management of the Various Reserves for Compulsory Automobile Liability Insurance Article 6
For the reinsurance of this Insurance ceded, an insurer shall calculate asset for incurred claims in accordance with IFRS 17 and set aside ceded loss reserve.
中文原文 強制汽車責任保險各種準備金管理辦法第6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，計算已發生理賠資產後提存分出賠款準備金。