金融監督管理委員會民國110年5月21日金管保財字第11004916821號

核釋「保險業各種準備金提存辦法」第4條規定，人身保險業於經主管機關指定平台入口銷售特定保障型商品適用之責任準備金利率，應依主管機關發布當年適用之「人身保險業各幣別新契約責任準備金利率自動調整精算公式」得額外加碼規定辦理，其中保障期間6年以下定期保險商品，其新契約責任準備金利率於前述精算公式基礎得額外加碼，並以0.75％為限，自110年7月1日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the interpretive rule pursuant to Article 4 of \"Regulations Governing Various Reserves of Insurance Enterprises\", which stipulates that the reserve valuation rate applicable to the specific protection insurance products sold by life insurance enterprises through the platform portal designated by the competent authority shall be adjusted to a higher rate in accordance with \"Auto-adjusted Actuarial Formula of the Reserve Valuation Rate for New Life Insurance Policy in Each Currency\", which is released by the competent authority and applicable to the current year; the reserve valuation rate for new life insurance policy of the term insurance products whose policy periods are under 6 years shall be adjusted to a higher rate based on the aforesaid actuarial formula and the maximum reserve valuation rate shall be 0.75% (interpretive rule shall become effective from 1st, July 2021)