Regulations for the Accounting Arrangement and Procedure of Submitting Business and Financial Reports of Compulsory Automobile Liability Insurance Article 4
The accounting entry and treatment method that an insurer shall observe for handling related accounting and account closing operations of this Insurance shall be prescribed by the competent authority.
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4條
保險人辦理本保險相關會計帳務作業應遵行之會計分錄處理方式由主管機關定之。