Regulations for the Accounting Arrangement and Procedure of Submitting Business and Financial Reports of Compulsory Automobile Liability Insurance Article 11

With the exceptions of amortized cost, uncollected receivables and advance payments duly made, an insurer shall record the funds it holds in relation to handling of this Insurance as financial assets measured at fair value through profit or loss or financial assets measured at fair value through other comprehensive income, and file statements based on their measured fair value. This requirement shall not be applied, however, to funds placed on deposit in a financial institution or when the date of maturity or repayment occurs within three months of the investment date.The term "funds" in the preceding paragraph refers to all types of reserves, payables, temporary receipts and suspense accounts.