Regulations Governing Public Disclosure of Information by Non-life Insurance Enterprises｜第 6 條｜保險｜Regulation｜In Force
金融監督管理委員會｜v1.0
Last Amended: 2026-03-12
The financial overview shall include the following financial information for the previous three years: 1. A fund utilization table. 2. A balance sheet with appended notes for any capital increases or decreases. 3. A consolidated income statement. 4. A statement of changes equity. 5. Insurance contract liabilities, insurance contract assets (including liability for remaining coverage, liability for incurred claims and asset for insurance acquisition cash flows), financial liabilities measured at fair value through profit and loss for investment contracts, and financial liabilities measured at amortized cost of investment contracts. 6. Service contract liabilities, special reserves and other reserves under “Other liabilities.” 7. Total loans. 8. Non-performing or overdue loans. 9. The non-performing or overdue loan ratio. 10. The allowance for uncollectible accounts. 11. The coverage ratio of allowance of uncollectible accounts. 12. A statement of transactions with related persons. 13. Financial report certified or reviewed by a certified public accountant (CPA) and the CPA’s statement. 14. A cash flow statement. 15. Resolutions on distribution of profits or compensation of deficit. 16. A valuation of assets. 17. Financial and operational indices; indices used and schedules for updating the indices shall be separately determined by the competent authority. 18. Capital adequacy disclosure. The financial information under the preceding paragraph shall be based on financial reports audited and certified or reviewed by a CPA or capital adequacy reports reviewed by a CPA. The update of such information shall be carried out in accordance with relevant provisions in the Regulations Governing the Preparation of Financial and Business Reports by Insurance Enterprises, wherein financial information under Subparagraphs 1 to 13 shall be updated quarterly; information under Subparagraphs 14 to 16 shall be updated annually; and information under Subparagraph 18 shall be updated within two months after the end of each half a year and within three months after the end of each year.