Regulations for the Accounting Arrangement and Procedure of Submitting Business and Financial Reports of Compulsory Automobile Liability Insurance Article 2
An insurer operating the Compulsory Automobile Liability Insurance (hereinafter referred to as ”this Insurance”) shall add a note to the accounting items under the current accounting system to indicate the name of this Insurance. It shall, based on the underwriting year, create a sub-account to list together with other existing sub-accounts on an equivalent level under the accounting items.
中文原文 強制汽車責任保險會計處理及業務財務資料陳報辦法第2條
辦理強制汽車責任保險（以下簡稱本保險）之保險人應於現行會計制度之會計項目項下，加註本保險之險名，並分別按簽單年度，訂定明細子目，與原有其他明細子目並列，於會計項目下立於同等地位。