本页是 wholelife.hk 全站引用资料的总表,按香港、新加坡、中国内地、国际组织、保险公司公开文件与二手来源分组,列明机构、标题、日期、链接与在本站的用途。 整理日期为 2026-10-24。日期一栏为文件发布日期;页面类资料无明确发布日期时,标注"查阅"日期。监管文件会修订,读者引用前请以机构官网最新版本为准。

使用说明与来源分级

本站对来源做三级区分,正文引用时保持一致:

级别 含义 正文中的写法
一手 监管机构、政府部门、法定机构、行业协会或当事保险公司的原文 直接引用,注明机构与日期
二手 律所、精算顾问、媒体对一手文件的转述或独立编制的数据 注明"据某机构解读 / 编制",第三方指数标注"非官方数据"
待核实 仅有搜索摘录或未读到条文原文 不作为数字直接引用,只做定性描述

部分 IA 文件同时给出 HKMA 文件库副本或权威托管副本(如 Kennedys 律师行托管的 GL16 释义附注);IA 联合通函以 HKMA 文件库收录版本为准。律所和精算顾问对 IA 文件的解读列入二手来源。本站不使用任何保险公司内部资料、佣金表或客户信息。2026-10-24 对关键数字与法规表述逐条复核:香港《保险业条例》第 64A–64C 条、《已婚者地位条例》第 13 条、IA 演示上限实务说明与检视机制释义附注、GL16 释义附注、ICB 职权范围均已读原文。

香港

机构 标题 日期 链接 本站用途
香港特区政府 新闻公报:保险业监管局明日起规管保险公司 2017-06-25 https://www.info.gov.hk/gia/general/201706/25/P2017062300406.htm IA 成立与职能(regulation)
保险业监管局(IA) Circular – GL34 Guideline on Fund(s) of Participating Business 2024-06-14 https://www.ia.org.hk/en/legislative_framework/circulars/reg_matters/files/Circular_20240614_GL34.pdf 分红基金管治(regulation)
保险业监管局(IA) Circular – 修订 GL34 2025-09-19 https://www.ia.org.hk/en/legislative_framework/circulars/reg_matters/files/Circular_20250919_GL34.pdf 分红业务委员会与资产分隔(regulation)
保险业监管局(IA) GL16 Guideline on Underwriting Long Term Insurance Business (other than Class C Business) 2026 修订版 https://www.ia.org.hk/en/legislative_framework/files/GL16.pdf 销售时与售后披露(regulation, fulfillment-ratio)
保险业监管局(IA) Interpretation Notes – GL16: Fulfillment Ratios & Historical Crediting Interest Rates(IA 原件;托管副本见右,2026-10-24 逐段核对) 2023-02(2024-01-01 生效) https://ia.org.hk/sc/legislative_framework/files/Interpretation_Notes_GL16.pdf ;副本 https://kennedyslaw.com/media/ho4js4ou/interpretation-notes.pdf 实现率定义、口径与披露时间(fulfillment-ratio, premium-financing)
保险业监管局(IA) Circular 28022025(Ref. INS/TEC/6/100)及 Practice Note on Illustration Rate Caps(HKMA 文件库副本) 2025-02-28(2025-07-01 生效) https://brdr.hkma.gov.hk/eng/doc-ldg/docId/getPdf/20250228-3-EN/20250228-3-EN.pdf ;https://brdr.hkma.gov.hk/eng/doc-ldg/docId/getPdf/20250228-5-EN/20250228-5-EN.pdf ;IA 原件 https://ia.org.hk/en/legislative_framework/circulars/reg_matters/files/Circular_28022025.pdf 客户 IRR 6.0% / 6.5% 上限(一手;illustration-caps, overview, currency, checklist)
保险业监管局(IA) Interpretation Note on the Review Mechanism for Illustration Rate Caps(HKMA 文件库副本) 2026-07-10(即时生效) https://brdr.hkma.gov.hk/eng/doc-ldg/docId/getPdf/20260708-3-EN/20260708-3-EN.pdf 每两年检视、50 个基点调整规则(illustration-caps, regulation)
香港律政司(电子版香港法例) Insurance Ordinance (Cap. 41) ss 64A–64C 2025-05-23 现行版本,2026-10-24 查阅 https://www.elegislation.gov.hk/hk/cap41 寿险可保权益(policy-split-change-insured, process, faq, glossary, checklist, scenarios)
香港律政司(电子版香港法例) Married Persons Status Ordinance (Cap. 182) s 13 2019-06-20 现行版本,2026-10-24 查阅 https://www.elegislation.gov.hk/hk/cap182 为配偶或子女利益的保单信托(legacy, compare, glossary)
保险业监管局(IA) GL29 Guideline on Cooling-off Period 2019-09-23 生效 https://www.ia.org.hk/en/legislative_framework/files/GL29.pdf 21 个历日冷静期(premium-financing, checklist)
保险业监理处(IA 前身) Circular on Important Facts Statement for Mainland Policyholders;IFS-MP 范本 2016-07-08(2016-09-01 生效) https://www.ia.org.hk/en/legislative_framework/circulars/reg_matters/files/cir_20160708.pdf ;https://www.ia.org.hk/en/legislative_framework/circulars/reg_matters/files/ifs-mp.pdf 内地居民在港签署(process, checklist)
保险业监管局(IA) Premium levy rate to be adjusted to 0.1% on 1 April 2021 2021-03-31 https://www.ia.org.hk/en/infocenter/press_releases/20210331.html 保费征费(process)
保险业监管局(IA) Provisional statistics for 2024 / 1H2025 / 2025;季度新闻稿 2025-04-25;2025-07-25;2025-10-24;2026-04-24 https://www.ia.org.hk/en/infocenter/press_releases/20250425.html ;https://www.ia.org.hk/en/infocenter/press_releases/20250725.html ;https://www.ia.org.hk/en/infocenter/press_releases/20251024.html ;https://www.ia.org.hk/en/infocenter/press_releases/20260424.html 新造保单保费、分红业务、内地访客数据(market)
保险业监管局(IA)/ 香港金融管理局 保费融资监管标准通函(HKMA 文件库副本) 2022-04-01(2023-01-01 生效) https://brdr.hkma.gov.hk/eng/doc-ldg/docId/getPdf/20220401-6-TC/20220401-6-TC.pdf 负担能力、过度杠杆、IFS-PF(premium-financing, checklist)
保险业监管局(IA)/ 香港金融管理局 Findings from IA-HKMA joint inspection exercise on premium financing 2024-06-27 https://brdr.hkma.gov.hk/eng/doc-ldg/docId/getPdf/20240627-1-TC/20240627-1-TC.pdf 联合检查发现(premium-financing)
香港金融管理局(HKMA) Premium Financing(Smart Consumers) 2024-01-24 修订 https://www.hkma.gov.hk/eng/smart-consumers/premium-financing/ 融资风险提示(premium-financing)
香港金融管理局(HKMA) How Does the LERS Work?;Refinements to the Operation of the LERS 页面现行;2005-05-18 https://www.hkma.gov.hk/eng/key-functions/money/linked-exchange-rate-system/how-does-the-lers-work/ ;https://www.hkma.gov.hk/eng/news-and-media/press-releases/2005/05/20050518-4 联系汇率 7.75–7.85(currency, checklist)
投资者及理财教育委员会(IFEC) 保单红利成绩表:分红实现率;买分红保单要注意两大重点 2022-12;2022-05 https://www.ifec.org.hk/web/sc/blog/2022/12/understanding-the-fulfillment-ratio-of-participating-policies.page ;https://www.ifec.org.hk/web/sc/blog/2022/05/Two-considerations-before-purchasing-a-participating-policy.page 实现率消费者解读(fulfillment-ratio, checklist)
香港税务局(IRD) Estate Duty 2026-10-22 查阅 https://www.ird.gov.hk/eng/tax/edu.htm 遗产税已废除(legacy)
香港税务局(IRD) FAQ on AEOI;List of Reportable Jurisdictions;CARF and Amended CRS Bill 2026 2026-10-22 查阅 https://www.ird.gov.hk/eng/faq/dta_aeoi.htm ;https://www.ird.gov.hk/eng/tax/aeoi/rpt_jur.htm ;https://www.ird.gov.hk/eng/tax/aeoi/crs_bill_2026.htm CRS 申报范围(legacy, checklist)
财经事务及库务局 Insurance and Risk Management;PPS 咨询总结新闻公报 2026-10-22 查阅;2023-12-28 https://www.fstb.gov.hk/en/financial_ser/insurance-industry.htm ;https://www.info.gov.hk/gia/general/202312/28/P2023122800437.htm 保单持有人保障计划未立法(regulation)
公司注册处 TCSP 发牌新闻稿;External Circular No. 1/2018 2018-03-01 https://www.cr.gov.hk/en/publications/news-press/press/20180301.htm ;https://www.tcsp.cr.gov.hk/tcspls/docs/Companies_Registry_External_Circular_No_1-2018_en.pdf 受托人发牌(legacy)
香港司法机构 Probate Registry 2026-10-24 查阅 https://www.judiciary.hk/en/court_services_facilities/probate.html 遗嘱认证与遗产管理书(cross-border-claims, legacy)
香港律政司 律政司司长致辞(中国委托公证人) 2021-11-11 https://www.doj.gov.hk/sc/community_engagement/speeches/pdf/sj20211111sc2.pdf 香港文书用于内地(cross-border-claims)
中国委托公证人协会 中国委托公证人办理公证文书规则(试行) 2025-05 https://www.caao.org.hk/uploads/file/202505中國委托公証人辦理公証文書規則(試行).pdf 委托公证人程序(cross-border-claims)
消费者委员会 Cooling-off Report Executive Summary 2026-10-22 查阅 https://www.consumer.org.hk/f/initiative_detail/301157/406989/Eng_executive_summary_Cooling-off_Report.pdf 冷静期交叉核对(regulation)
保险索偿投诉局(ICB) Terms of Reference 2026-10-24 查阅 https://www.icb.org.hk/en/terms_of_reference.html HK$150 万上限、6 个月时限(cross-border-claims, compare, regulation, faq)

新加坡

机构 标题 日期 链接 本站用途
新加坡金融管理局(MAS) Notice 320 Management of Participating Life Insurance Business 2020-11-16(2021-01-01 生效) https://www.mas.gov.sg/regulation/notices/notice-320 分红业务管理与披露(regulation, fulfillment-ratio)
新加坡金融管理局(MAS) Monetary Policy 2026-10-23 更新 https://www.mas.gov.sg/monetary-policy 新元汇率政策(currency, checklist)
新加坡金融管理局(MAS) Guidelines to MAS Notice 314;Circular AMLD 01/2022 2025;2022-02-08 https://www.mas.gov.sg/regulation/notices/notice-314 ;https://www.mas.gov.sg/regulation/circulars/circular-on-non-face-to-face-customer-due-diligence-measures 非面对面尽职调查框架(process, checklist)
新加坡金融管理局(MAS) Licensed trust companies;Financial Institutions Directory 2026-10-24 查阅 https://www.mas.gov.sg/regulation/capital-markets/understand-the-types-of-capital-market-entities/licensed-trust-companies ;https://eservices.mas.gov.sg/fid 持牌信托公司与查验(legacy)
MoneySense(MAS) Interpreting your insurance documents 2026-05-11 https://www.moneysense.gov.sg/interpreting-your-insurance-documents/ 14 天免费审阅期(premium-financing, checklist)
新加坡寿险协会(LIA)/ MoneySENSE Your Guide to Participating Policies 2020-05 https://lia.org.sg/tools-and-resources/consumer-guides/2020/your-guide-to-participating-policies 九分之一规则、红利性质(regulation, compare)
新加坡寿险协会(LIA) Illustrated Investment Rate of Return for Par Policies;2021-06-02 媒体稿 2026-10-24 查阅;2021-06-02 https://www.lia.org.sg/tools-and-resources/illustrated-investment-rate-of-return-for-par-policies/ ;https://www.lia.org.sg/media/2976/20210602_lia-media-release_life-insurance-industry-revising-caps-on-par-pi.pdf 4.25% / 3.00% 演示上限(illustration-caps, checklist)
新加坡寿险协会(LIA) Your Guide to Nomination of Insurance Nominees 2026-03 https://www.lia.org.sg/media/4815/ygtnin-english-2026.pdf 提名制度(legacy)
新加坡寿险协会(LIA) Guide on Submission of Death Claims to Life Insurer for Assessment 2025-11 https://www.lia.org.sg/media/4708/infographic-guide-on-submission-of-death-claims.pdf 身故理赔文件与重新盖印(cross-border-claims, legacy, checklist)
新加坡寿险协会(LIA) 2025 全年业绩媒体稿;1H2025 业绩媒体稿 2026-02-11;2025-08-13 https://www.lia.org.sg/media/4789/20260211_lia-4q2025-results_media-release.pdf ;https://www.lia.org.sg/media/4643/20250813_lia-1h2025-results_media-release.pdf 分红产品占比(market)
Singapore Statutes Online(AGC) Insurance Act 1966 ss 131–134;s 146(以 SSO 现行版本为准) 2026-10-22 / 2026-10-24 查阅 https://sso.agc.gov.sg/Act/IA1966?ProvIds=pr132-,pr133- ;https://sso.agc.gov.sg/Act/IA1966?ProvIds=pr146- 信托提名、可撤销提名、可保权益(legacy, policy-split-change-insured)
新加坡存款保险公司(SDIC) PPF Entitlement;Scope of PPF Coverage 2026-10 查阅 https://www.sdic.org.sg/pp_entitlement/ ;https://www.sdic.org.sg/pp_scope_of_coverage/ 保单持有人保障计划(regulation, compare)
FIDReC Financial Industry Disputes Resolution Centre 2026-10 查阅 https://www.fidrec.com.sg/ S$15 万争议上限(cross-border-claims)
新加坡一般保险协会(GIA) Insurance disputes 2026-10 查阅 https://gia.org.sg/help-support/insurance-disputes.html FIDReC 交叉核对(cross-border-claims)
新加坡税务局(IRAS) Estate Duty 2026-03-09 https://www.iras.gov.sg/taxes/other-taxes/estate-duty/estate-duty 遗产税已取消(legacy)
新加坡税务局(IRAS) IRAS e-Tax Guide: Common Reporting Standard;CRS Overview and Latest Developments 2026-08-11;2026-09-09 https://www.iras.gov.sg/media/docs/default-source/e-tax/iras-common-reporting-standard_e-tax-guide-2.pdf ;https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-(crs)/crs-overview-and-latest-developments 现金价值保险合同的 CRS 申报(legacy)
新加坡律政部(MinLaw) Apostille Convention Enters into Force for Singapore 2021-09-16 https://mlaw.gov.sg/news/announcements/2021-09-16-apostille-convention-enters-into-force-for-singapore 附加证明书路径(cross-border-claims)

中国内地

机构 标题 日期 链接 本站用途
全国人大常委会(国家税务总局法规库) 中华人民共和国个人所得税法(2018 修正) 2018-08-31 https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193028/content.html 居民判定、20% 比例税率、保险赔款免征个税(legacy, cross-border-claims)
财政部、国家税务总局 关于境外所得有关个人所得税政策的公告(2020 年第 3 号) 2020-01-17 https://fgk.chinatax.gov.cn/zcfgk/c102416/c5207136/content.html 境外所得申报期(legacy, checklist)
国家税务总局等六部门 非居民金融账户涉税信息尽职调查管理办法(2017 年第 14 号公告) 2017-05-09 https://fgk.chinatax.gov.cn/zcfgk/c100012/c5207016/content.html 内地 CRS(faq)
国家外汇管理局厦门市分局 个人外汇业务服务小贴士 2021-10 https://www.safe.gov.cn/xiamen/file/file/20211022/f4794075e84e40dd9394be523a52731b.pdf 购汇不得用于境外人寿保险(cross-border-claims, checklist)
国家外汇管理局四川省分局 业务咨询常见问题 2019-05-27 https://www.safe.gov.cn/sichuan/file/file/20190527/6a20baeb9f5643d894d01eba1d780b86.pdf 境外人寿类保险属资本项目(faq)
国家税务总局广东省 / 上海市 / 浙江省税务局;山西税务(转载新华社) 对未申报境外所得居民个人的引导规范通报 2025-11-20;2025-03 https://guangdong.chinatax.gov.cn/gdsw/zqsw_jcdt/2025-11/20/content_548cc3d12c5f4155bac882c559b33f79.shtml ;https://shanghai.chinatax.gov.cn/xwdt/swxw/202503/t475826.html ;https://zhejiang.chinatax.gov.cn/art/2025/3/26/art_13226_634675.html ;https://shanxi.chinatax.gov.cn/web/detail/sx-11400-2641-1817094 境外所得申报背景,通报未特指保险产品(faq)

国际组织与跨境文书

机构 标题 日期 链接 本站用途
海牙国际私法会议(HCCH) Apostille Convention enters into force for the People's Republic of China 2023-11-07 https://www.hcch.net/en/news-archive/?tag=China 附加证明书对中国生效(cross-border-claims)
新加坡律政部(MinLaw) 同上表新加坡部分 2021-09-16 https://mlaw.gov.sg/news/announcements/2021-09-16-apostille-convention-enters-into-force-for-singapore 附加证明书对新加坡生效,主管机关为新加坡法律学院

跨境文书的实际认证形式,以文件使用地的保险公司或机构要求为准;上表只说明制度依据。

保险公司公开文件(仅作条款结构示例)

以下文件只用于说明"部分产品提供哪些条款、审批条件是什么",本站不点名推荐,也不引用任何演示回报、回本年份或倍数。

机构 标题 日期 链接 本站用途
某香港保险公司 储蓄分红寿险产品小册子(仅作条款结构示例,非推荐、非产品档案;印刷编号尾号 2608) 2026-08 https://www.ctflife.com.hk/pdf/en/mywealth-beyond-savings-insurance-plan-brochure.pdf 拆分、更改受保人、身故分拆续保、货币转换、红利面值与现金价值(policy-split-change-insured, legacy, currency, premium-financing)
宏利香港 Policy Split Service Leaflet(待核实,搜索摘录) 2026-10-24 查阅 https://www.manulife.com.hk/content/dam/insurance/hk/zh-cn/documents/products/save/policy-split-service-leaflet.pdf 拆分条件差异(定性)
汇丰香港 产品资料(待核实,搜索摘录) 2026-10-24 查阅 https://forms.hsbc.com.hk/content/dam/hsbc/hk/docs/insurance/life/wealth-goal/illustrative-examples.pdf 更改受保人次数差异(定性)
某新加坡保险公司 分红终身寿产品页(仅作条款结构示例,非推荐、非产品档案) 2026-10-24 查阅 https://singlife.com/en/savings/legacy-income 新加坡更改受保人条款结构(policy-split-change-insured, faq)
某新加坡保险公司(银行分销页面) 美元趸缴分红终身寿产品页(仅作条款结构示例,非推荐、非产品档案) 2026-10-24 查阅 https://sc.com/sg/insurance/prulife-vantage-achiever-prime 新加坡美元分红终身寿、换汇损益(currency)
Generali 香港 / 友邦香港 / 富卫香港 Death claim 页面(二手,搜索摘录) 2026-10-24 查阅 https://www.generali.com.hk/EN_US/claims_and_support/individual/death-claim ;https://www.aia.com.hk/en/help-and-support/how-to-file-a-claim/death ;https://fwd.com.hk/en/claims-details/death 境外身故理赔文件(cross-border-claims,定性)
友邦香港 IA 资讯页(征费交叉核对) 2026-10 查阅 https://aia.com.hk/en/help-and-support/individuals/ia-info.html 保费征费交叉核对

二手来源与待核实事项

机构 标题 日期 链接 性质与用途
DLA Piper Hong Kong Insurance Authority issues revised guideline(GL34) 2026-01 https://www.dlapiper.com/en/insights/publications/2026/01/hong-kong-insurance-authority-issues-revised-guideline 律所解读;GL34 修订(regulation)
DLA Piper Insurance Authority of Hong Kong issues revised guideline(GL16) 2026-03-25 https://www.dlapiper.com/en/insights/publications/2026/03/insurance-authority-of-hong-kong-issues-revised-guideline 律所解读;GL16 修订(regulation, fulfillment-ratio)
DLA Piper Practice Note on Remuneration Structures and Commission Spreading for Participating Policies 2025-08-11 https://www.dlapiper.com/en/insights/publications/2025/08/hong-kong-insurance-authority-issues-practice-note 律所解读;只作监管背景(regulation)
Milliman Asia e-Alert: Hong Kong: Illustration rate cap for participating products 2025-03-14 https://www.milliman.com/en/insight/asia-e-alert-hong-kong-illustration-caps-participating-products 精算顾问简报;演示上限口径(illustration-caps)
Milliman The Milliman Fulfillment Ratio Index(Reporting year 2024) 2026-05-01 https://www.milliman.com/en/insight/milliman-fulfillment-ratio-index-reporting-year-2024 第三方指数,非 IA 官方数据(market, premium-financing)
Milliman Asia e-Alert: HKRBC optimisation 2024-08 https://kr.milliman.com/-/media/milliman/pdfs/2024-articles/8-1-24_asia-e-alert_hongkong-hkrbc_optimisation.ashx GL34 生效日交叉核对(regulation)
Kennedys GL16 释义附注托管副本 2023-02 https://kennedyslaw.com/media/ho4js4ou/interpretation-notes.pdf IA 原件的权威副本(fulfillment-ratio)
Mondaq(律所评论) Guarding Against The Creation Of Statutory Trusts When Assigning Life Insurance Policies As Collateral 2026-10-24 查阅 https://www.mondaq.com/hongkong/insurance-laws-and-products/404236/guarding-against-the-creation-of-statutory-trusts-when-assigning-life-insurance-policies-as-collateral 律所评论;第 13 条对抵押转让的影响(legacy)
Mayer Brown Issues with Insurable Interest – Taking out Hong Kong Life Insurance with Collateral Assignment 2022-11-21 https://www.mayerbrown.com/en/insights/publications/2022/11/issues-with-insurable-interest-taking-out-hong-kong-life-insurance-with-collateral-assignment 律所解读;本人与配偶、祖孙关系的可保权益(policy-split-change-insured)
Allen & Gledhill MAS issues circular on non-face-to-face customer due diligence measures for financial institutions 2022-02-25 https://www.allenandgledhill.com/sg/publication/articles/20232/mas-issues-circular-on-non-face-to-face-customer-due-diligence-measures-for-financial-institutions 律所摘要;AMLD 01/2022 视频会议控制措施(process)
LawPlayer Insurance Act 1966, s 146(法条转载) 2026-10-24 查阅 https://lawplayer.com/sg/article/IA1966/146 二手转载;以 SSO 官方版为准
The Straits Times(NTU 转载) Why borrowing money to fund insurance policies can prove detrimental 2022-07-22 https://ntu.edu.sg/business/news-events/news/story-detail/why-borrowing-money-to-fund-insurance-policies-can-prove-detrimental 新加坡融资利率挂钩短期基准(premium-financing)
新浪财经(第一财经) 香港分红保单演示上限生效报道 2025-07-01 https://finance.sina.cn/2025-07-01/detail-infcxwtr5511985.d.html 媒体交叉核对(illustration-caps)
Asia Insurance Review Hong Kong insurance premiums surge 32% to US$37.4bn in first quarter of 2026 2026-09(10 月刊) https://asiainsurancereview.com/Magazine/ReadMagazineArticle?aid=60639 转述 IA 2026-07-24 临时统计(market)
Insurance Business Asia Hong Kong insurance market extends growth run as data gap widens 2026-07-25 https://www.insurancebusinessmag.com/asia/news/breaking-news/hong-kong-insurance-market-extends-growth-run-as-data-gap-widens-583673.aspx 转述 IA 2026-07-24 临时统计:1Q2026 长期业务与分红业务新造保单保费;内地访客数据暂停(market)
Insurance Business Asia Financial adviser channel claws back Singapore's premium lead from banks 2026-08-12 https://www.insurancebusinessmag.com/asia/news/life-insurance/financial-adviser-channel-claws-back-singapores-premium-lead-from-banks-585871.aspx 转述 LIA 1H2026 数据,LIA 原文未读(market)
澎湃新闻;武汉市地方金融工作局(转载) 赴港买保险的风险提示 2016-11-01;2023-06-05 https://www.thepaper.cn/newsDetail_forward_1552663 ;https://jrj.wuhan.gov.cn/ztzl_57/xyrd/bxy/202306/t20230605_2211063.shtml 原保监会提示的转述,原文未定位(faq)
中证网;财联社 大湾区保险售后服务中心相关报道 2018–2023 https://cs.com.cn/bx/201809/t20180927_5877440.html ;https://www.cls.cn/detail/1286445 待核实:截至 2026-10 未见正式运营公告(cross-border-claims, faq)

待跟进事项:IA 2026 年上半年临时统计(截至 2026-10-24 未检索到公开报道);LIA 2026 年上半年业绩媒体稿原文;香港经修订 CRS 条例草案立法进度;香港保单持有人保障计划立法进展;LIA 是否调整新元分红保单演示上限;IA 首次演示上限定期检视(以 2027-07-01 数据为基础,2027 年第三季公布)。本表随正文更新同步修订。

资料来源与日期

  1. Interpretation Notes – GL16: Fulfillment Ratios & Historical Crediting Interest Rates — 保险业监管局(IA) · 2023-02
  2. Notice 320 Management of Participating Life Insurance Business — 新加坡金融管理局(MAS) · 2020-11-16
  3. Illustrated Investment Rate of Return for Par Policies — 新加坡寿险协会(LIA) · 2026-10-24 查阅
  4. Circular on the supervisory standards and key requirements on the use of premium financing — 保险业监管局(IA) · 2022-04-01
  5. Guide on Submission of Death Claims to Life Insurer for Assessment — 新加坡寿险协会(LIA) · 2025-11