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Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 14

Regulations Governing the Preparation of Financial Reports by Insurance Enterprises｜第 14 條｜保險｜Regulation｜In Force

第 二 章/第 四 節｜金融監督管理委員會｜v1.0

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

Content

A statement of cash flows provides the primary users of financial reports with a basis to assess the ability of the insurance enterprise to generate cash and cash equivalents and the needs of the insurance enterprise to utilize those cash flows. Namely, it presents, through inflows and outflows of cash and cash equivalents, a summary report on the insurance enterprise’s operating, investing, and financing activities during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.

Related Regulations - Regulations Governing the Preparation of Financial Reports by Insurance Enterprises

  • Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 6（第 6 條）
  • Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 15（第 15 條）
  • Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 9（第 9 條）
  • Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 10（第 10 條）
  • Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 11（第 11 條）
  • Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 12（第 12 條）
  • Regulations Governing the Preparation of Financial Reports by Insurance Enterprises - Article 13（第 13 條）