Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 1
This English translation was last updated on 2026-02-05, but the Chinese text was amended on 2026-10-05. Later amendments may not be reflected in the translation — please refer to the Chinese text.
These Regulations are adopted pursuant to Paragraph 3, Article 148-1 of the Insurance Act (the “Act”).These Regulations shall also apply to insurance enterprises established pursuant to other laws, unless it is otherwise provided by such other laws or approved by the competent authority.
中文原文 保險業財務報告編製準則第1條
本準則依保險法（以下簡稱本法）第一百四十八條之一第三項規定訂定之。
依其他法律設立之保險業，除各該法律另有規定或經主管機關核准外，均適用本準則之規定。
依其他法律設立之保險業，除各該法律另有規定或經主管機關核准外，均適用本準則之規定。