... the risk exposure period of mortgage guarantee business normally straddles more than one year, the total written premiums should be accounted for immediately upon inception of insurance and that portion which does not relate to the current accounting period should be set aside as UPR. An authorized...

... per year, irrespective of the number of policies that cover the insured person. However, there is no cap on the number of specified relatives who are eligible for tax deductions. For instance, if the taxpayer purchases a total of four policies for four insured persons (e.g. the taxpayer himself and...

... Non-Proportional Total Other Business Treaty Reinsurance 毛額 Gross 淨額 Net 毛額 Gross 淨額 Net 毛額 Gross 淨額 Net 毛額 Gross 淨額 Net 毛額 Gross 淨額 Net 毛額 Gross 淨額 Net 毛額 Gross 淨額 Net 8,671 6,340 1,487 102 10,217 3,356 1,242 331 - - - - 256,469 37,804 - - - - - - - - - - - - 340,794 336,397 1,680 1,680 - - 3,838 3,838...