Regulations for the Accounting Arrangement and Procedure of Submitting Business and Financial Reports of Compulsory Automobile Liability Insurance Article 5
An insurer shall make a distinction between direct expenses and joint expenses contribution in respect of all kinds of insurance service expenses of this Insurance.Direct expenses mean the expenses directly accrued from the operation of this Insurance; joint expenses contribution means that the expenses cannot be treated as direct expenses and shall be jointly allocated with other insurance.An insurer shall include the allocation method for joint expenses contribution into its internal management system, making a record and accurately calculate the joint expenses contribution of this Insurance in producing reports.The allocation method stipulated in the preceding paragraph shall be conformed to the principle of consistency. The competent authority may require the insurer to provide the allocation method if necessary.The expense for promotion, expense for actuarial and research and development, expense for inquiry services, and expense for data transmission shall be booked into account, on an accrual basis at the end of each month. They shall be respectively booked using the following subsidiary items and accrued expenses, and shall be offset upon payment:1. Expense for promotion shall be booked in the subsidiary item "insurance service expenses - advertisement expenses - promotion expenses for compulsory automobile liability insurance."2. Expense for actuarial, research and development shall be booked in the subsidiary item "insurance service expenses - research and development expenses - expenses for actuarial research and development for compulsory automobile liability insurance. "3. Expense for inquiry service shall be booked in the subsidiary item "insurance service expenses - postage expenses - expenses for inquiry service for compulsory automobile liability insurance."4. Expense for data transmission shall be booked in the subsidiary item "insurance service expenses - postage expenses - expenses for data transmission for compulsory automobile liability insurance."
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5條
保險人應就本保險各種業務及管理費用區分為直接費用及共同費用分攤。
直接費用係指專屬經營本保險所發生可直接歸屬之費用；無法直接歸屬於本保險之費用而需與其他保險共同分攤者稱為共同費用。
保險人應將共同費用分攤方式納入內部管理系統並作成紀錄，於編列報表時，確實計算本保險之共同費用。
前項分攤方式應符合一致性原則，主管機關於必要時得要求保險人提供分攤方式。
本保險推廣費用、精算及研究發展費用、查詢服務費用及資訊傳輸費用四項，採應計基礎於每月底分別以下列明細項目及應付費用入帳，並於支付時沖銷之：
一、推廣費用應以業務費用－廣告費－強制險推廣費用明細項目入帳。
二、精算及研究發展費用應以業務費用－研究發展費－強制險精算及研究發展費用明細項目入帳。
三、查詢服務費用應以業務費用－郵電費－強制險查詢服務費用明細項目入帳。
四、資訊傳輸費用應以業務費用－郵電費－強制險資訊傳輸費用明細項目入帳。
直接費用係指專屬經營本保險所發生可直接歸屬之費用；無法直接歸屬於本保險之費用而需與其他保險共同分攤者稱為共同費用。
保險人應將共同費用分攤方式納入內部管理系統並作成紀錄，於編列報表時，確實計算本保險之共同費用。
前項分攤方式應符合一致性原則，主管機關於必要時得要求保險人提供分攤方式。
本保險推廣費用、精算及研究發展費用、查詢服務費用及資訊傳輸費用四項，採應計基礎於每月底分別以下列明細項目及應付費用入帳，並於支付時沖銷之：
一、推廣費用應以業務費用－廣告費－強制險推廣費用明細項目入帳。
二、精算及研究發展費用應以業務費用－研究發展費－強制險精算及研究發展費用明細項目入帳。
三、查詢服務費用應以業務費用－郵電費－強制險查詢服務費用明細項目入帳。
四、資訊傳輸費用應以業務費用－郵電費－強制險資訊傳輸費用明細項目入帳。