Regulations Governing the Preparation of Financial Reports by Insurance Enterprises｜第 9 條｜保險｜Regulation｜In Force
第 二 章/第 一 節｜金融監督管理委員會｜v1.0
Effective Date: 2026-01-01｜Last Amended: 2026-02-05
Assets shall be properly classified and presented in the order of relative liquidity. For each asset line item, the total amount expected to be recovered within 12 months after the balance sheet date and the total amount expected to be recovered more than 12 months after the balance sheet date shall be separately disclosed in the notes to the financial statements (referred to as the “Notes” hereunder). Assets presented in the balance sheet shall include at least the following line items: 1. Cash and cash equivalents: (1) Cash on hand, demand deposits, and short-term, highly liquid time deposits or investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. (2) An insurance enterprise shall disclose the components of cash and cash equivalents and the policy which it adopts in determining the composition of cash and cash equivalents. 2. Receivables: Including receivables other than insurance contract assets or liabilities and reinsurance contract assets or liabilities, such as notes receivable, premiums receivable and other receivables. (1) Notes receivable: A. These receivables include notes receivables and non-accrual receivables. B. Notes receivable shall be measured at amortized cost using the effective interest method. However, short-term notes receivables with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial. C. With respect to discounted or transferred notes receivable, an assessment shall be made to determine whether the risks and rewards of the notes receivables, and the control retained over them will qualify them for derecognition under IFRS 9. D. Notes receivables arising from operating activities and other notes receivable arising from non-operating activities shall be separately presented. Notes receivables from related parties in significant amounts shall also be separately presented. E. Notes furnished as security shall be indicated in the Notes. F. The amount of non-accrual receivables shall be disclosed in the Notes. (2) Other receivables: A. These receivables include receivables and non-accrual receivables other than notes receivable and premiums receivable. B. The amount of non-accrual receivables shall be disclosed in the Notes. 3. Current tax assets: The portion of the tax amount already paid in respect of current and prior periods that exceeds the amount due for those periods. 4. Assets held for sale: (1) “Assets held for sale” means any asset or asset included in a disposal group held for sale, that is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or disposal groups), and whose sale must be highly probable. (2) The measurement, presentation, and disclosure of assets held for sale and disposal groups held for sale shall be made in accordance with IFRS 5. (3) When assets or disposal groups classified as held for sale no longer meet the criteria in IFRS 5, they shall cease to be classified as held for sale. (4) When assets or disposal groups meet the definition of held for distribution to owners, they shall be reclassified from held for sale to held for distribution to owners, and shall be deemed an extension of the original disposal plan, and the classification, presentation, and measurement of the new disposal plan shall apply. When the assets or disposal groups classified as held for distribution to owners no longer meet the criteria in IFRS 5, they shall cease to be classified as held for distribution to owners. 5. Financial assets measured at fair value through profit or loss: (1) These assets refer to financial assets other than those measured at amortized cost or those measured at fair value through other comprehensive income. (2) Financial assets carried at amortized cost or at fair value through other comprehensive income may be designated as financial assets measured at fair value through profit or loss to eliminate or significantly reduce an accounting mismatch. 6. Financial assets measured at fair value through other comprehensive income: (1) Debt instrument investments that meet the following conditions simultaneously: A. The debt instrument is held by the insurance enterprise within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets; and B. The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. (2) Equity investments not held for trading for which an irrevocable election is made at initial recognition to recognize changes in fair value in other comprehensive income (fair value through other comprehensive income). 7. Financial assets measured at amortized cost are assets that meet the following conditions simultaneously: (1) The debt instrument is held by the insurance enterprise within a business model whose objective is achieved by collecting contractual cash flows; and (2) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. 8. Financial assets for hedging are effective hedging instruments designated as such according to hedge accounting requirements. 9. Investments accounted for using the equity method: (1) The valuation and presentation of investments accounted for using the equity method shall be made in accordance with IAS 28. (2) When investment gain or loss is recognized, if the financial report prepared by an associate do not conform to these Regulations, the financial report shall first be adjusted to achieve conformance before it may be used to recognize investment gain or loss. The financial report of an associate to which the equity method applies shall be prepared as of the same date as that of the investor, and if prepared as of a different date, adjustments shall be made for the effects of significant transactions or events that occur between that date and the date of the investor's financial report. However, under no circumstances should the difference between the balance sheet date of the associate and that of the investor be longer than three months. If a CPA determines, pursuant to Standards on Auditing 320, that an associate has a material effect on the fair presentation of the financial report of an investor, the financial report of the associate shall be audited by a CPA in accordance with the Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants and the Standards on Auditing . (3) If an investment accounted for using the equity method is pledged as collateral or otherwise subject to any restriction or limitation, the fact shall be noted. 10. Other financial assets: Financial assets not attributable to any of the classes above; if the loss allowance is set aside, the financial asset shall be presented on a net basis with the loss allowance deducted. 11. Right-of-use asset: (1) Means an asset that represents a lessee's right to use an underlying asset for the lease term. (2) A right-of-use asset shall be accounted for in accordance with IFRS 16. 12. Investment property: (1) Investment property shall mean property held, by the owner or by the lessee with the right of use, to earn rentals, or for capital appreciation, or both. (2) Investment property shall be accounted for in accordance with IAS 40, and investment property that is subsequently measured using the fair value model shall be subject to the following provisions: A. Fair value measurement shall use income approach or cost approach. However the preceding provision does not apply to investment properties that have been subsequently measured after initial recognition using the fair value model prior to the promulgation of the amendment on May 11, 2020, in which case, valuation shall use market value as basis of fair value measurement, and may not be performed based on specific market value, specified market value or special value. B. An investment property that is leased out with a lease term of more than one year shall be measured using the income approach and subject to the following provisions: a. Cash flow: Cash flow shall be valued on the basis of existing lease. If there is an end-of-period value, the present value of the end-of-period value may be added. b. Analysis period: When there is no specified period for the income, the analysis period should not be longer than the years of the property’s physical durability; when there is a specified period for the income, the income shall be estimated for the remainder of the specified period. c. Discount rate: The discount rate shall be determined using the risk premium approach only, with the calculation based on a certain interest rate, plus an estimate based on the individual characteristics of the investment property. The term "based on a certain interest rate" means the interest rate may not be lower than the floating interest rate offered by the Chunghwa Post Co., Ltd. for 2-year time deposit of a small amount, plus 1.25 percentage points. C. An investment property without a lease term of more than one year or with a lease that has been terminated, rescinded or nullified for more than one year shall be measured using the cost approach. D. An insurance enterprise shall, at the time fair value model is adopted for its investment property, engage an external joint appraisers office to assess the value of each and every investment property in accordance with relevant provisions of these Regulations, and at the balance sheet date, engage an appraiser to review the original appraisal report to determine whether to issue a new appraisal report. In addition, an insurance enterprise shall obtain an appraisal report issued by an appraiser at least once every half a year. E. When the valuation of any single investment property held is above NT$1 billion, an insurance enterprise shall engage at least two joint appraisers offices to conduct the appraisal. F. Property valuation shall use market value as basis of fair value measurement, and may not be performed based on specific market value, specified market value or special value. G. If an insurance enterprise uses the fair value model for subsequent measurement of investment property, it shall adopt the same model for all of its investment property in accordance with IAS 40. However for vacant lands, an insurance enterprise shall measure the property in accordance with paragraph 53 of IAS 40 after obtaining construction license and undertaking development, and describe the change in the Notes for the current year. H. The external joint appraisers office mentioned in Item (2). D. hereof and its appraisers shall perform appraisal in accordance with the relevant Statements of Valuation Standards issued by the Accounting Research and Development Foundation (ARDF), the Real Estate Appraiser Act and the Regulations Governing Real Estate Appraisals as well as appraisal methods and appraisal report contents set out in the technical bulletins issued by the real estate appraisers association, and shall meet the following requirements: a. The joint appraisers office shall have at least five employees and at least two practicing real estate appraisers who are members of an real estate appraisers association. b. The appraiser must have at least 5 years of practical experience in real estate appraisal. c. The appraiser has had the experiencing of participating in the valuation of real estate owned by a domestic company listed on Taiwan Stock Exchange (TWSE) or Taipei Exchange (TPEx). d. The appraiser has relevant appraisal experience within the past year with respect to the location and category of the investment property being appraised. e. The appraiser has never received a fixed prison sentence or a more severe punishment from a court due to an offense involving fraud, breach of fiduciary duty, embezzlement, or forgery in connection with real estate appraisal business. f. The appraiser does not have a related party or substantive related party relationship as defined in IAS 24 with the insurance company requesting valuation service. g. The appraiser does not have a record of poor credit in connection with negotiable instruments or with debt in the most recent 3 years nor a record of being subject to disciplinary action by a real estate appraiser disciplinary board in the most recent 5 years. I. The appraiser shall issue a statement undertaking at least that he or she does not have a direct or indirect substantive relationship with the insurance enterprise requesting appraisal service and the legal consequences of failing to comply with applicable laws and regulations or failing to perform due professional care. J. An insurance enterprise shall establish operating procedures for real estate valuation and include them in its internal control system. The procedures shall encompass the professional qualifications and conditions to be met by the outsourced joint appraisers office and appraisers, obtaining and analysis of information, checking the pertinence of appraised value and external appraisal report and preservation of relevant documents. The documentation regarding the checking of external appraisal report shall present information on which the checking is based and reasons for the conclusion reached, and shall be signed by the responsible officer. In addition, the checking shall cover at least whether the contents of the appraisal report are complete with respect to the following: basic data on the subject property, appraisal date, transactions of comparable properties located in the area of the subject property, assumptions and limitations of the appraisal, appraisal method and procedures, the pertinence of conclusions reached, and appraisal reporting date, whether there is error in the calculation of appraised value, whether assumptions made in the appraisal or reference data quoted are inappropriate or erroneous, and the reasonableness and veracity of appraisal parameters that have significant influence on the appraisal results. The checking documents shall be retained for at least 5 years for future reference of the competent authority. K. A CPA shall review the appraisal report issued by a joint appraisers office engaged by an insurance enterprise in accordance with Statement of Auditing Standards No. 71 Standards on Auditing 620. The review process performed by the CPA shall be double checked item-by-item by the professional evaluation team in the office the CPA works for so as to confirm the reasonableness of the methods and calculations used and made in the appraisal report. L. The professional evaluation team at the CPA office described above should include a member meeting ROC’s qualification requirements for real estate appraiser. If not, the CPA office may engage the service of an external real estate appraiser that meets the qualification requirements set out in Item (2). H. hereof. M. Disclosure of investment property that is subsequently measured using the fair value model, in addition to being handled in accordance with IAS 40, shall include the following information in the Notes: a. Description of the appropriateness and reasonableness of appraisal methods used and important assumptions and parameters used; b. If the above information differs substantially from that for prior periods, description of the reason for the difference and the effect on the fair value; c. If there is a situation provided in IAS 40 paragraph 53, description of reasons therefor and subsequent changes made; and d. Information on the names of the joint appraisers office and appraiser used, and appraisal date. (3) If an investment property is pledged as collateral or otherwise subject to any restriction or limitation, the fact shall be noted. 13. Loans: They include insurance contract loans of investment contracts, insurance contract premium of investment contracts and secured loans. (1) Insurance contract loans of investment contracts: Loans made pursuant to the insurance contract through application by the proposer, with the policy as collateral, for insurance contracts issued by insurance enterprises that meet the definitions for investment contracts specified in IFRS 9. (2) Insurance contract premium loans of investment contracts: Loans made pursuant to the insurance contract to pay a premium due, for insurance contracts issued by insurance enterprises that meet the definitions for investment contracts specified in IFRS 9. (3) Secured loans: A. All loans made in accordance with Article 146-3 of the Act or approved by the competent authority on an ad hoc basis. Secured loans include loans guaranteed by banks, loans backed by pledge or collateral of real property, movable property, or securities, and loans and non-accrual receivable approved by the competent authority on an ad hoc basis. B. Secured loans of significant amount to related parties shall be presented separately from other loans. An insurance enterprise shall assess impairment loss or uncollectible amount of secured loans on the balance sheet date in accordance with the Regulations for Handling Assessment of Assets, Non-performing Loans, Non-accrual Receivable and Bad Debts by Insurance Enterprises and IFRS 9, with an appropriate amount of loss allowance set aside and non-accrual receivable disclosed in the Notes. C. Secured loans shall be measured at amortized cost using the effective interest method. However, secured loans may be measured at the original loan amount if the effect of discounting is immaterial. 14. Insurance contract assets: Assets of insurance contracts and investment contracts with discretionary participation features recorded as debit balance after aggregated to insurance contract portfolios recognized pursuant to IFRS 17, Regulations Governing the Setting Aside of Various Reserves by Insurance Enterprises, and Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises. They include the liability for remaining coverage, the liability for incurred claims, and assets for insurance acquisition cash flows. 15. Reinsurance contract assets: Assets of reinsurance contracts recorded as debit balance after aggregated to reinsurance contracts held portfolios recognized pursuant to IFRS 17, Regulations Governing the Setting Aside of Various Reserves by Insurance Enterprises, and Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises. They include the asset for remaining coverage and the asset for incurred claims, and the effect of any risk of non-performance by the issuer of the reinsurance contracts. 16. Property and equipment: (1) “Property and equipment” means tangible assets that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes, and that are expected to be used during more than one fiscal year. (2) Property and equipment shall be subsequently measured using the cost model and accounted for in accordance with IAS 16. (3) Each component of property and equipment that is significant shall be depreciated separately. The depreciation method used shall reflect the pattern in which the asset's future economic benefits are expected to be consumed. If that pattern cannot be determined reliably, the straight-line method shall be used. The depreciable amount should be allocated on a systematic basis over the asset's useful life. (4) When items of property and equipment have different useful lives, or provide economic benefits in different ways, or are subject to different depreciation methods or depreciation rates, each class of their material components shall be presented in the Notes. (5) If a property or equipment is provided as a guarantee, pledged or subject to a lien in accordance with Paragraph 3, Article 143 of the Act with approval of the competent authority, the fact shall be noted. 17. Intangible assets: (1) An intangible asset is an identifiable non-monetary asset without physical substance that meets the definition of identifiability, control by an entity, and existence of future economic benefits. (2) Intangible assets shall be subsequently measured using the cost model and accounted for, recognized, measured, and disclosed in accordance with IAS 38. (3) The amortization method used shall reflect the pattern in which the asset's future economic benefits are expected to be consumed by the entity. If that pattern cannot be determined reliably, the straight-line method shall be used. The amortized amount of an intangible asset shall be allocated on a systematic basis over its useful life. 18. Deferred tax assets: It refers to the amounts of income taxes recoverable in future periods in respect of deductible temporary differences, the carryforward of unused tax losses, and the carryforward of unused tax credits. 19. Other assets: It refers to assets not attributable to any of the classes above, including prepayments, service contract assets, incremental costs of obtaining a contract, non-operating assets, miscellaneous assets, guarantee deposits paid (including the classes of assets above that are used as deposits), temporary payments and suspense accounts, reinsurance contract performance reserve contributed, deferred expenses, special-purpose funds and other miscellaneous assets. (1) Prepayments include prepaid expenses, office supplies and other prepayments. (2) Service contract assets refer to assets recognized pursuant to IFRS 15 in the form of distinct goods or services sold as insurance products by insurance enterprises that have been transferred to customers but for which the insurance enterprises have not yet attained a right to consideration that is unconditioal. (3) Incremental costs of obtaining a contract are incremental sales costs attributed to the provision of services that are recognized in accordance with IFRS 15. Considerations for recognition method and the end of reporting period should be consistent with related service contracts. (4) Reinsurance contract performance reserve contributed are performance bonds deposited to various ceding company pursuant to reinsurance contracts. (5) Impairment or unrecoverable amount of guarantee deposits paid and reinsurance contract performance reserve contributed shall be assessed at balance sheet date with an appropriate amount of loss allowance set aside and non-accrual receivable disclosed in the Notes. (6) Collaterals and residuals taken over are collaterals or articles originally or additionally provided by borrowers according to law or as agreed to repay the money borrowed. Collateral and residuals taken over shall be stated at the price of possession, and assessed at balance sheet date based on its carrying value or fair value less cost of sale, whichever is lower. (7) Special-purpose funds are assets set aside for special purposes. The proposal and measure that the appropriation of funds is based on should be noted. Welfare fund set aside in accordance with the Employee Welfare Fund Act shall be recorded as expense. 20. Assets on insurance products - separate account: This is the sum total of assets on insurance product in separate accounts. The accounting treatment and recognition and measurement of loss allowance for financial assets measured at fair value through profit or loss, financial assets measured at fair value through other comprehensive income, financial assets measured at amortized cost, financial assets for hedging, other financial assets, loans and receivables, insurance contract assets, reinsurance contract assets, and incremental costs of obtaining a contract described in the preceding paragraph shall be carried out in accordance with IFRS 17, IFRS 9, IFRS 15, and IAS 32. The loss allowance mentioned in the preceding paragraph shall be respectively stated as a deduction from financial assets measured at amortized cost, loans, and receivables. If those items are further classified, the loss allowance shall be stated accordingly. An insurance enterprise shall assess at each balance sheet date whether there is any objective evidence of impairment for the items described in Paragraph 3 hereof in relation to investments accounted for using the equity method, property and equipment, right-of-use assets, investment property measured using the cost model, and intangible assets. If any such evidence exists, the insurance enterprise shall recognize the amount of impairment loss in accordance with IAS 36. If the recoverable amount of non-financial assets is determined on the basis of fair value less costs of disposal, disclose additional information on the fair value measurement, including the level of fair value hierarchy, valuation techniques, and key assumptions. If the recoverable amount is determined on the basis of value in use, disclose the discount rate for fair value measurement. The fair value measurement and disclosure of financial assets measured at fair value through profit or loss, financial assets measured at fair value through other comprehensive income, financial assets measured at amortized cost, financial assets for hedging, notes receivable, other receivables, assets held for sale and investment property mentioned in Paragraph 3 hereof shall be carried out in accordance with IFRS 13.
資產應作適當之分類，並按相對流動性之順序排列。 各資產項目預期於資產負債表日後十二個月內回收之總金額及超過十二個月後回收之總金額應分別附註揭露。 資產負債表之資產至少應包括下列各項目： 一、現金及約當現金： （一）庫存現金、活期存款及可隨時轉換成定額現金且價值變動風險甚小之短期並具高度流動性之定期存款或投資。 （二）保險業應揭露現金及約當現金之組成部分，及其用以決定該組成項目之政策。 二、應收款項：係非屬保險合約資產或負債及再保險合約資產或負債之其他各項應收款，如應收票據及其他應收款。 （一）應收票據： 1.應收之各種票據及催收款項。 2.應收票據應以有效利息法之攤銷後成本衡量。但未附息之短期應收票據若折現之影響不大，得以原始債權金額衡量。 3.應收票據業經貼現或轉讓者，應就該應收票據之風險及報酬與控制之保留程度，評估是否符合國際財務報導準則第九號除列條件。 4.因營業而發生之應收票據，應與非因營業而發生之其他應收票據分別列示。金額重大之應收關係人票據，應單獨列示。 5.提供擔保之票據，應於附註中說明。 6.催收款項金額應附註揭露。 （二）其他應收款： 1.係不屬於應收票據之其他應收款項及催收款項。 2.催收款項金額應附註揭露。 三、本期所得稅資產：與本期及前期有關之已支付所得稅金額超過該等期間應付金額之部分。 四、待出售資產： （一）指依出售此類資產（或處分群組）之一般條件及商業慣例，於目前狀態下，可供立即出售，且其出售必須為高度很有可能之資產或待出售處分群組內之資產。 （二）待出售資產及待出售處分群組之衡量、表達與揭露，應依國際財務報導準則第五號規定辦理。 （三）分類為待出售之資產或處分群組於不符合國際財務報導準則第五號規定條件時，應停止將該資產或處分群組分類為待出售。 （四）資產或處分群組符合待分配予業主之定義時，應自待出售重分類為待分配予業主，並視為原始處分計畫之延續，適用新處分方式之分類、表達及衡量規定。分類為待分配予業主之資產或處分群組於不符合國際財務報導準則第五號規定條件時，應停止將該資產或處分群組分類為待分配予業主。 五、透過損益按公允價值衡量之金融資產： （一）指非屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產。 （二）屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產，為消除或重大減少會計配比不當，可指定為透過損益按公允價值衡量之金融資產。 六、透過其他綜合損益按公允價值衡量之金融資產： （一）指同時符合下列條件之債務工具投資： 1.保險業係在以收取合約現金流量及出售為目的之經營模式下持有該金融資產。 2.該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。 （二）指原始認列時作一不可撤銷之選擇，將公允價值變動列報於其他綜合損益之非持有供交易之權益工具投資。 七、按攤銷後成本衡量之金融資產，指同時符合下列條件者： （一）保險業係在以收取合約現金流量為目的之經營模式下持有該債務工具投資。 （二）該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。 八、避險之金融資產：係依避險會計指定且為有效避險工具之金融資產。 九、採用權益法之投資： （一）採用權益法之投資，其評價及表達應依國際會計準則第二十八號規定辦理。 （二）認列投資損益時，關聯企業編製之財務報告若未符合本準則，應先按本準則調整後，再據以認列投資損益。採用權益法所用之關聯企業財務報告日期應與投資者相同，若有不同時，應對關聯企業財務報告日期與投資者財務報告日期間所發生之重大交易或事件之影響予以調整，在任何情況下，關聯企業與投資者之資產負債表日之差異不得超過三個月。若會計師依審計準則320號規定判斷關聯企業對投資者財務報告公允表達影響重大者，關聯企業之財務報告應經會計師依照會計師受託查核簽證財務報表規則與審計準則之規定辦理查核。 （三）採用權益法之投資有提供作質，或受有約束、限制等情事者，應予註明。 十、其他金融資產：係指不能歸屬於以上各類之其他金融資產，若有備抵損失應以扣除其備抵損失之淨額表達。 十一、使用權資產： （一）指承租人於租賃期間內對標的資產具有使用控制權之資產。 （二）使用權資產之會計處理應依國際財務報導準則第十六號規定辦理。 十二、投資性不動產： （一）係指為賺取租金或資本增值或兩者兼具目的，而由所有者或融資租賃之承租人所持有之不動產。 （二）投資性不動產之會計處理應依國際會計準則第四十號規定辦理，後續衡量採用公允價值模式者，應依下列規定辦理： 1.公允價值之評價，應採收益法或成本法。但中華民國一百零九年五月十一日修正發布前，原帳列投資性不動產之後續衡量已採用公允價值模式者，不在此限，並應以正常價格作為公允價值評估之依據，不得以限定價格、特定價格或特殊價格進行評估。 2.投資性不動產已訂定超過一年以上之租賃契約者，應採收益法評價，並應依下列規定辦理： （1）現金流量：應依租賃契約為基礎評估，有期末價值者，得加計該期末價值之現值。 （2）分析期間：收益無一定期限者，分析期間以不得逾物理耐用年限，收益有特定期限者，則應依剩餘期間估算。 （3）折現率：限採風險溢酬法，以一定利率為基準，加計投資性不動產之個別特性估算。所稱一定利率為基準，不得低於中華郵政股份有限公司牌告二年期郵政定期儲金小額存款機動利率加五碼。 3.投資性不動產未訂定超過一年以上租賃契約或契約終止、解除、失效等已超過一年以上者，應採用成本法。 4.自選定採用之時起，應就投資用不動產逐筆委託外部聯合估價師事務所依本準則相關規定進行評價、應於資產負債表日檢討評估公允價值之有效性，洽估價師檢視原估價報告，以決定是否重新出具估價報告，以及應至少每半年取具估價師出具之估價報告。 5.單筆評估金額達新臺幣十億元以上者，應由二家以上之聯合估價師事務所進行估價。 6.投資性不動產於取得後之首次委外鑑價報告不得由原取得不動產之不動產估價師及聯合估價師事務所辦理鑑價。 7.不動產估價師及聯合估價師事務所每三年應更換一次，更換前後不得為同一估價師及聯合估價師事務所，且於更換後一年內不得再委任更換前之估價師及聯合估價師事務所。 8.本目之4委外之聯合估價師事務所及其所屬不動產估價師應依據財團法人中華民國會計研究發展基金會發布之相關評價準則公報、不動產估價師法、不動產估價技術規則及不動產估價師公會發布之各項估價技術公報所訂之估價方法及報告書內容項目辦理，並應具備下列條件： （1）聯合估價師事務所應具有五人以上之員工，執行業務之不動產估價師應至少二人以上，且估價師須加入不動產估價公會。 （2）不動產估價師應具有五年以上之不動產鑑價實務經驗。 （3）不動產估價師曾參與國內上市上櫃企業不動產價值之評估經驗。 （4）不動產估價師對所鑑價之投資性不動產地點及類型，於最近一年內有相關鑑價經驗。 （5）不動產估價師未曾因不動產估價業務上有關詐欺、背信、侵占、偽造文書等犯罪行為，經法院判決有期徒刑以上之罪者。 （6）不動產估價師與要求估價之保險公司無國際會計準則第二十四號公報所定之關係人或實質關係人情事。 （7）不動產估價師最近三年無票信債信不良記錄及最近五年無遭受不動產估價師懲戒委員會懲戒之記錄者。 9.不動產估價師應出具聲明書，內容至少應包括與要求估價之保險業並無實質上直接或間接利害關係，以及未遵循相關法令規範或未善盡專業應有之注意致應負之法律責任等。 10.保險業應建立不動產估價之作業流程並納入內部控制制度，包括應有委外聯合估價師事務所及估價人員之專業資格與條件、取得及分析資訊、評估價值、外部估價報告之適法性檢核及相關文件之保存。外部估價報告之檢核文件應列示所依據資訊及結論之理由，由權責主管簽章，其檢核內容至少應包括勘估標的之基本資料、估價基準日、標的物區域內不動產交易之比較實例、估價之假設及限制條件、估價方法、估價執行流程、估價結論是否允當及估價報告日等報告內容是否完備、估值計算是否錯誤，並應就其是否有鑑價假設條件或參考數值引用不當或錯誤等情事及對估價結果有重大影響之估價參數之合理性及正確性進行檢核。檢核文件應保存五年以上備供主管機關查核。 11.會計師應依審計準則620號規定複核保險業委任之聯合估價師事務所出具之估價報告。會計師執行複核程序應由所屬事務所專業評價團隊進行逐筆複核，以確認獨立不動產估價師報告所採用方法及計算之合理性。 12.前述會計師事務所專業評價團隊應含具備我國不動產估價師資格者，若無，得另行委託符合本目之8資格條件之外部不動產估價師。 13.投資性不動產後續衡量採公允價值模式者，其揭露除依國際會計準則公報第四十號規定辦理外，並應於附註揭露下列事項： （1）所採用之估價方法、所用之重要假設與參數適當及合理性之說明。 （2）前揭資訊與前期如有重大差異時，應說明理由及其對公允價值之影響。 （3）如有國際會計準則第四十號第五十三段規定情形，應說明其原因及後續變動之情形。 （4）委外估價之聯合估價師事務所、估價師姓名及估價日期等資訊。 （三）投資性不動產有提供作質，或受有約束、限制等情事者，應予註明。 十三、放款：係指屬投資合約之保險契約貸款、屬投資合約之保險契約墊繳保費及擔保放款。 （一）屬投資合約之保險契約貸款：係指保險業發行之保險契約中，符合國際財務報導準則第九號投資合約之定義者，依照保險契約規定，經要保人申請，以保單為質之放款。 （二）屬投資合約之保險契約墊繳保費：係指保險業發行之保險契約中，符合國際財務報導準則第九號投資合約之定義者，依照保險契約規定，代為墊繳之保險費屬之。 （三）擔保放款： 1.係依本法第一百四十六條之三規定或經主管機關專案核准之放款均屬之。包括銀行保證之放款、以不動產、動產、有價證券抵質押之放款及經主管機關專案核准之放款及催收款項。 2.擔保放款其貸放對象為關係人且金額重大者，應與一般放款分別列示。資產負債表日保險業應依保險業資產評估及逾期放款催收款呆帳處理辦法等相關法令規定及國際財務報導準則第九號規定評估擔保放款之減損損失或無法收回之金額，提列適當之備抵損失，並於附註揭露催收款項。 3.擔保放款應以有效利息法之攤銷後成本衡量，惟若折現之影響不大，得以原始放款之金額衡量。 十四、保險合約資產：係依國際財務報導準則第十七號、保險業各種準備金提存辦法及專業再保險業財務業務管理辦法等認列之保險合約及具裁量參與特性之投資合約，彙總至保險合約組合後借餘者。包括剩餘保障負債、已發生理賠負債及保險取得現金流量資產。 十五、再保險合約資產：係依國際財務報導準則第十七號、保險業各種準備金提存辦法及專業再保險業財務業務管理辦法等認列之再保險合約，彙總至所持有之再保險合約組合後借餘者。包括剩餘保障資產及已發生理賠資產，並納入再保險合約發行人之任何不履約風險之影響。 十六、不動產及設備： （一）係指用於商品或勞務之生產或提供、出租予他人或供管理目的而持有，且預期使用期間超過一個會計年度之有形資產。 （二）不動產及設備之後續衡量應採成本模式，其會計處理應依國際會計準則第十六號規定辦理。 （三）不動產及設備之各項組成若屬重大，應單獨提列折舊，且折舊方法之選擇應反映未來經濟效益預期消耗型態，若該型態無法可靠決定，應採用直線法，將可折舊金額按有系統之基礎於其耐用年限內分攤。 （四）不動產及設備具有不同耐用年限，或以不同方式提供經濟效益，或適用不同折舊方法、折舊率者，應在附註中分別列示重大組成部分之類別。 （五）不動產及設備依本法第一百四十三條第三項規定，經主管機關核准，有提供保證、抵押或設定典權等情形者，應予註明。 十七、無形資產： （一）係指無實體形式之可辨認非貨幣性資產，並同時符合具有可辨認性、可被企業控制及具有未來經濟效益。 （二）無形資產之後續衡量應採成本模式，其會計處理、認列、衡量及揭露，應依國際會計準則第三十八號規定辦理。 （三）無形資產攤銷方法之選擇應反映未來經濟效益預期消耗型態，若該型態無法可靠決定，應採用直線法，將可攤銷金額按有系統之基礎於其耐用年限內分攤。 十八、遞延所得稅資產：係指與可減除暫時性差異、未使用課稅損失遞轉後期及未使用所得稅抵減遞轉後期有關之未來期間可回收所得稅金額。 十九、其他資產：係不能歸屬於以上各類之資產，包括預付款項、服務合約資產、取得合約之增額成本、非營業資產、雜項資產、存出保證金（含以上各類資產作為存出保證金）、暫付及待結轉款項、存出再保履約準備金、遞延費用、特殊用途基金及其他什項資產等。 （一）預付款項係包括預付費用、用品盤存及其他預付款等。 （二）服務合約資產係保險業銷售之保險商品就可區分之單一商品或勞務，已移轉商品或勞務予客戶，惟仍未具無條件收取對價之權利，依國際財務報導準則第十五號所認列之資產。 （三）取得合約之增額成本係屬提供服務而支付之增額交易成本，應依國際財務報導準則第十五號規定認列之取得合約之增額成本。其認列方法與財務報告包括期間截止之考量，應與相關服務合約配合一致。 （四）存出再保履約準備金係因分入再保業務，依據再保合約規定存出予各分入同業之履約保證金。 （五）資產負債表日應評估存出保證金及存出再保履約準備金減損或無法收回之金額，提列適當之備抵損失，並於附註揭露催收款項。 （六）承受擔保品係依法或洽定承受借戶之原有擔保品，或補交之物品，以抵還欠款者屬之。承受之擔保品按承受價格入帳，資產負債表日按帳面價值與公允價值減出售成本孰低評價。 （七）特殊用途基金係為特定用途所提存之資產。基金提存所根據之議案及辦法，應予註明。依職工福利金條例所提撥之福利金，應列為費用。 二十、分離帳戶保險商品資產：係分離帳戶保險商品之各項資產總和皆屬之。 前項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、其他金融資產、放款及應收款項、保險合約資產、再保險合約資產、服務合約資產、取得合約之增額成本之會計處理、備抵損失之認列及衡量，應依國際財務報導準則第十七號、第九號、第十五號與國際會計準則第三十二號規定辦理。 前項備抵損失應分別列為按攤銷後成本衡量之金融資產、放款及應收款項等之減項。各該項目如為更明細之劃分者，備抵損失亦比照分別列示。 保險業應於資產負債表日對第三項有關採用權益法之投資、不動產及設備、使用權資產、採成本模式衡量之投資性不動產、無形資產等項目評估是否有減損之客觀證據，若存在此類證據，應依國際會計準則第三十六號規定，認列減損損失金額。非金融資產之可回收金額以公允價值減處分成本衡量者，應揭露該公允價值衡量之額外資訊，包括公允價值層級、評價技術及關鍵假設等；可回收金額以使用價值衡量者，應揭露衡量使用價值之折現率。 第三項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、應收票據、其他應收款、待出售資產、投資性不動產等項目有關公允價值之衡量及揭露，應依國際財務報導準則第十三號規定辦理。