Regulations Governing Public Disclosure of Information by Life Insurance Enterprises Article 6
The financial overview shall include the following financial information for the previous three years:1. A funds 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 related to investment contracts measured at fair value through profit or loss, and financial liabilities related to investment contracts measured at amortized cost.6. Service contract liabilities, special reserves and other reserves under “Other liabilities.”7. Total loans made.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 deficit compensation.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.However, this does not apply where the competent authority has granted its consent.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 handled in accordance with Article 7 of the Regulations Governing Capital Adequacy of Insurance Companies.The format for each item of financial data in Paragraph 1 and the update frequency of Item 17 shall be separately determined by the competent authority.
中文原文 人身保險業辦理資訊公開管理辦法第6條
財務概況應記載最近三年度之下列財務資料：
一、資金運用表。
二、資產負債表。
有增減資情事者，應附註說明之。
三、綜合損益表。
四、權益變動表。
五、保險合約負債、保險合約資產（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）、投資合約透過損益按公允價值衡量之金融負債及投資合約按攤銷後成本衡量之金融負債。
六、其他負債項下之服務合約負債、特別準備及其他準備。
七、放款總額。
八、逾期放款。
九、逾期放款比率。
十、備抵呆帳金額。
十一、備抵呆帳覆蓋率。
十二、關係人交易明細表。
十三、簽證會計師查核簽證或核閱之財務報告及其意見書。
十四、現金流量表。
十五、盈餘分配或虧損撥補之議決。
十六、資產之評估。
十七、各項財務業務指標。
十八、資本適足性之揭露。
但經主管機關同意者不在此限。
前項各款財務資料應以簽證會計師出具查核簽證或核閱財務報告內容或經會計師核閱之資本適足率報告為準。
其更新期限，依保險業財務報告編製準則相關規定辦理，其中第一款至第十三款財務資料應每季更新；第十四款至第十六款財務資料應每年更新；第十八款應依保險業資本適足性管理辦法第七條規定辦理。
第一項各款資料之格式及第十七款之更新頻率，由主管機關另定之。
一、資金運用表。
二、資產負債表。
有增減資情事者，應附註說明之。
三、綜合損益表。
四、權益變動表。
五、保險合約負債、保險合約資產（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）、投資合約透過損益按公允價值衡量之金融負債及投資合約按攤銷後成本衡量之金融負債。
六、其他負債項下之服務合約負債、特別準備及其他準備。
七、放款總額。
八、逾期放款。
九、逾期放款比率。
十、備抵呆帳金額。
十一、備抵呆帳覆蓋率。
十二、關係人交易明細表。
十三、簽證會計師查核簽證或核閱之財務報告及其意見書。
十四、現金流量表。
十五、盈餘分配或虧損撥補之議決。
十六、資產之評估。
十七、各項財務業務指標。
十八、資本適足性之揭露。
但經主管機關同意者不在此限。
前項各款財務資料應以簽證會計師出具查核簽證或核閱財務報告內容或經會計師核閱之資本適足率報告為準。
其更新期限，依保險業財務報告編製準則相關規定辦理，其中第一款至第十三款財務資料應每季更新；第十四款至第十六款財務資料應每年更新；第十八款應依保險業資本適足性管理辦法第七條規定辦理。
第一項各款資料之格式及第十七款之更新頻率，由主管機關另定之。