一、國外參考技術報告
加拿大
1. Report ：CIA Task Force on Segregate Fund Investment Guarantees，Canadian Institute of Actuaries，December 2001
2. Guideline: Minimum Capital and Surplus Requirements(MCCSR) for Life Insurance Companies，Office of the Superintendent of Financial Institutions Canada，December 2001
3. Instruction Guide on Use of Internal Models for Determining Required Capital for Segregated Fund Risks (MCCSR)，Office of the Superintendent of Financial Institutions Canada，March 2002
4. Guideline: Minimum Capital and Surplus Requirements(MCCSR) for Life Insurance Companies，Office of the Superintendent of Financial Institutions Canada，October 2004
5. Minimum Continuing Capital and Surplus Requirements (MCCSR) for Life Insurance Companies，Office of the Superintendent of Financial Institutions Canada，October 2004
6. Guidance Note 【Capital Offset for Segregated Fund Hedging Programs (MCCSR) 】，Office of the Superintendent of Financial Institutions Canada，August 2001
7. Memorandum to the appointed actuary on the report on the valuation of life insurance policy liabilities，Office of the Superintendent of Financial Institutions Canada，2004。
美國
1. Phase I Report of the American Academy of Actuaries'' C-3 Subgroup of the Life Risk Based Capital Task Force to the National Association of Insurance Commissioners'' Risk Based Capital Work Group，American Academy of Actuaries，October 1999 report
2. Report of the American Academy of Actuaries VAGLB Work Group Presented to the NAIC’s Life and Health Actuarial Task Force, American Academy of Actuaries, June 2001
3. Report of the American Academy of Actuaries VAGLB Work Group Presented to the NAIC’s Life and Health Actuarial Task Force, American Academy of Actuaries, September 2001
4. Recommended Approach for Setting Regulatory Risk-Based Capital Requirements for Variable Annuities and Similar Products with Guarantees (Excluding Index Guarantees), American Academy of Actuaries, December 2002 Report
5. Report of the American Academy of Actuaries’ Variable Annuity Reserve Work Group, American Academy of Actuaries，June 2004
6. Recommended Approach for Setting Regulatory Risk-Based Capital Requirements for Variable Annuities and Similar Products，American Academy of Actuaries，September 2004
7. Recommended Approach for Setting Regulatory Risk-Based Capital Requirements for Variable Annuities and Similar Products，American Academy of Actuaries，December 2004
8. Updated Draft Actuarial Guideline VACARVM，American Academy of Actuaries, December 2004
9. Report of the American Academy of Actuaries’ Universal Life Work Group, American Academy of Actuaries, September 2004
10. Progress report of Academy Universal Life Work Group to NAIC, American Academy of Actuaries，March 11, 2005
11. Research Report of Variable Annuities with Guaranteed Benefits Risk-Based Capital C-3 Phase 2，Timothy E. Hill，Milliman USA，2003
香港
1.投資保證儲備金指引，香港保險業監理處（GUIDANCE NOTE ON RESERVING STANDARDS FOR INVESTMENT GUARANTEES，Office of the Commissioner of Insurance）
2. Process for Determining Liabilities Under the Guidance Note on Reserving Standards for Investment Guarantees as Issued by the Office of the Commissioner of Insurance，The Actuarial Society of Hong Kong
3.強制性公積金計劃投資保證撥備規定，香港金融管理局
4.投資保證儲備標準指引，強制性公積金計畫管理局
二、國外參考資料
1. Boyle P.P. and Hardy M.R. (1996) “Reserving for Maturity Guarantees,” Institute for Insurance and Pensions Research 96-18, University of Waterloo.
2. Wirch J. L. and Hardy M. R. (1999), “A synthesis of risk measures for capital adequacy,” Insurance: Mathematics and Economics, 25: 337-347.
3. Hardy, M.R.(2000). Hedging and reserving for single-premium segregated fund contracts, North American Actuarial Journal， 4 , 63-74
4. Hardy, M. R.(2003), Investment Guarantees: Modeling and Risk Management for Equity-Linked Life Insurance. New York: John Wiley & Sons.
5.Hardy, M.R.(2001) A regime-switching model of long-term stock returns, North American Actuarial Journal , 5 , 41-53
6. P. Artzner, F. Delbaen, J.M. Eber(1999), D. Heath, Coherent Measures of Risk, Mathematical Finance 9, 203-228
7. J. C. Cox, J. E. Ingersoll, and S. A. Ross, “A Theory of the Term Structure of
Interest Rates”, Economica , 53, 1985, pp.385-407
三、國內參考文獻
1.曾柏方（2004），附有最低保證給付投資型保險之評價與分析，政治大學金融所碩士論文2.蒲建亨（2001），整合VaR法之衡量與驗證~以台灣金融市場投資組合為例，政治大學金融所碩士論文3.曾士軒（2003），多標的資產連動債券評價分析，中山大學財務管理學系研究所碩士論文4.王棻瑩（2002），附保證給付之投資型保險商品成本訂價：以變額年金保險死亡保證為例，淡江大學保險學系保險經營碩士班碩士論文5.吳紫揚（2004），CIR變異數參數利率模型，台灣大學財務金融研究所碩士論文6.葉仕國（1996），整合性利率期限結構模型之實證研究，台灣大學商學研究所博士班論文。7. 陳昶堯 (2002)，四種利率期限結構對美國國庫券殖利率預測能力之分析比較，國立中正大學企業管理研究所碩士論文8.蔡惠玲（2003），股權連結型保險型商品評價，台灣大學財務金融研究所碩士論文9. 王昱如（2003），台灣退休金投資策略之模擬研究，台灣大學財務金融研究所碩士論文10.陳威光，【數值分析法】、選擇權-理論、實務與應用，智勝出版社
11.利用風險值 ( Value at Risk )內部模型法提昇證券商衍生性商品業務之
風險控管效能（2003），台灣證券交易所
12.曹中岑、朱大中（2001），臺灣股市報酬指數-調整以股價指數衡量股市報酬率及財富之差誤，產業金融季刊111期13. 張士傑、陳威光，不同利率模型下之債券評價分析，保險專刊第46輯14. 勞工退休金條例
15. 勞工退休金條例施行細則
16. 勞工退休金條例年金保險實施辦法草案總說明