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Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 3

Regulations Governing the Preparation of Financial Reports by Insurance Enterprises｜第 3 條｜保險｜Regulation｜In Force

第 一 章｜金融監督管理委員會｜v1.0

Effective Date: 2026-01-01｜Last Amended: 2026-02-05

Content

The financial reports of an insurance enterprise shall be prepared in accordance with these Regulations and other applicable laws and regulations. Matters not provided for therein shall be governed by the generally accepted accounting principles (GAAP). The GAAP described in the preceding paragraph shall mean the following, as endorsed by the FSC: International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).

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