Regulations for the Accounting Arrangement and Procedure of Submitting Business and Financial Reports of Compulsory Automobile Liability Insurance Article 3

The accounting items to which sub-accounts shall be added for this Insurance are as follows:1. Profit and loss account items and various investment valuation items related to this Insurance, including insurance revenue, insurance service expenses, income or expenses from reinsurance contracts held, gain (loss) on financial assets or financial liabilities measured at fair value through profit or loss, realized gain (loss) on financial assets measured at fair value through other comprehensive income, gain (loss) arising from derecognition of financial assets measured at amortized cost, insurance finance income or expenses, finance income or expenses from reinsurance contracts held, interest income, net change in special reserves, other operating costs, and other operating expenses.2. Asset line items related to this Insurance, including cash and cash equivalents, insurance contract assets, reinsurance contract assets, other receivables, financial assets measured at fair value through profit or loss, financial assets measured at fair value through other comprehensive income, financial assets measured at amortized cost, temporary payments and suspense accounts, and other assets.3. Liability line items related to this Insurance, including insurance contract liabilities, reinsurance contract liabilities, temporary receipts and suspense accounts, special reserves and other liabilities.