金融監督管理委員會民國113年1月5日金管保壽字第11204942891號

核釋「保險法施行細則」第11條有關保單價值準備金之相關規定，自115年1月1日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the interpretive rule pursuant to Article 11 of \"Enforcement Rules of the Insurance Act\", which stipulates relevant rules for non-forfeiture value (interpretive rule shall become effective from 1st, January 2026)