Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 10
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.
Liabilities shall be properly classified and presented in the order of relative liquidity.For each liability line item, the total amount expected to be settled within 12 months after the balance sheet date and the total amount expected to be settled more than 12 months after the balance sheet date shall be separately disclosed in the Notes.Liabilities presented in the balance sheet shall include at least the following line items:1.Short-term borrowing:(1)Short-term borrowing includes short-term borrowings from banks, notes and bonds sold under repurchase agreement, and other short-term borrowings.(2) For short-term borrowing, whether the purpose of borrowing meets the relevant provisions of the Act, the guarantee status and interest rate range shall be noted based on the type of borrowing. If collateral is provided, the name and carrying amount of the collateral and approval number obtained from the FSC when the collateral was provided shall also be noted.(3) Borrowings from financial institutions, shareholders, employees, related parties, and other individuals or institutions shall be separately noted.(4)Notes and bonds sold under repurchase agreement are short-term borrowing arising from short-term bills or bonds issued by a financial institution under the mandate of the insurance enterprise for the purpose of fund utilization and with approval of the FSC.(5) Commercial paper payable and notes and bonds sold under repurchase agreement shall be measured at amortized cost using the effective interest method. However, short-term commercial paper payable with no stated interest rate may be measured at the original face amount if the effect of discounting is immaterial.2.Payables: Including payables other than insurance contract assets or liabilities and reinsurance contract assets or liabilities such as notes payable, commissions payable, and other payables.(1) Notes payable:A.These are all kinds of notes payable. Notes payable shall be measured at amortized cost using the effective interest method. However, short-term notes payable with no stated interest rate may be measured at the original face amount if the effect of discounting is immaterial.B.Notes payable arising from operating and non-operating activities shall be separately presented.C.Notes payable of significant amount to banks and related parties shall be separately presented.D.Notes payable with collateral provided shall have the name and carrying amount of the collateral noted.E.For notes that are used as security and can be recovered for cancellation at the termination of guarantee responsibility, the nature and amount of the guarantee shall be disclosed in the Notes.(2)Commissions payable: It includes all commissions, agency fees, and service fees in relation to direct underwriting payable on an accrual basis.(3)Other payables: It includes any other payable not included under notes payable, claims payable, reinsurance indemnity payable, commissions payable, or due to reinsurers and ceding companies, such as taxes payables, interest payable, dividend and bonus payables, etc. For dividends and bonuses payable passed by resolution of the shareholders meeting, the distribution method and scheduled payment date, if determined, shall be disclosed.3.Current tax liabilities: Unpaid taxes for current and prior periods.4.Liabilities directly associated with assets held for sale: Any liability 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 disposal groups, and whose sale must be highly probable.5.Financial liabilities measured at fair value through profit or loss mean financial liabilities that meet any of the following conditions:(1) Financial liabilities held for trading:A.Liabilities that are incurred principally for the purpose of repurchasing them in the near term.B.Liabilities that, upon initial recognition, are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.C.Liabilities that are derivative financial liabilities, except for financial guarantee contracts or derivative financial liabilities that are designated and effective hedging instruments.(2)Financial liabilities measured at fair value through profit and loss for investment contracts: They refer to insurance contracts issued by insurance enterprises that constitute investment contracts and must be recognized as financial liabilities measured at fair value through profit and loss pursuant to IFRS 9.(3)Financial liabilities that are designated as at fair value through profit or loss.(4)Financial liabilities measured at fair value through profit or loss shall be measured at fair value. However, with respect to a financial liability designated as at fair value through profit or loss, if the amount of change in the fair value of the financial liability is attributable to change in the credit risk, it shall be recognized in other comprehensive income, unless for the purpose of avoiding accounting mismatch or in the case of loan commitments and financial guarantee contracts, under which circumstances the amount of changes in fair value shall be recognized in profit or loss.6.Financial liabilities measured at amortized cost refer to liabilities that meet any of the following criteria:(1)Financial liabilities measured at amortized cost of investment contracts: They refer to insurance contracts issued by insurance enterprises that constitute investment contracts and must be recognized as financial liabilities measured at amortized cost pursuant to IFRS 9.(2) Other financial liabilities measured at amortized cost: They refer to financial liabilities that do not meet the following criteria:A.Financial liabilities measured at fair value through profit or loss.B.Financial liabilities derived when the transfer of financial assets does not meet derecognition criteria or the application of the continuing involvement approach.C.Financial guarantee contracts.D.Commitments to provide loans at interest rates below market rates.E.Financial liabilities measured at amortized cost of investment contracts.7.Financial liabilities for hedging: A financial liability that is a designated and effective hedging instrument under hedge accounting requirements.8.Bonds payable: Corporate bonds already issued by the insurance enterprise. Premiums and discounts on bonds payable are valuation items of bonds payable. They shall be reported as an addition to or deduction from the bonds payable, and shall also be amortized as an adjustment to interest expenses using the effective interest method during the period of bond circulation.9.Preferred shares liability: It means preference (preferred) shares issued that is a financial liability in nature in accordance with IAS 32.10.Other financial liabilities: Financial liability not attributable to any of the accounts mentioned in Subparagraphs 5 to the preceding subparagraph hereof.11. Insurance contract liabilities: Liabilities of insurance contracts and investment contracts with discretionary participation features recorded as credit 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.12.Reinsurance contract liabilities: Liabilities of reinsurance contracts recorded as credit 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, the asset for incurred claims, and the effect of any risk of non-performance by the issuers of the reinsurance contracts.13.Provisions:(1)It means any liability of uncertain timing or amount.(2)Provisions shall be accounted for in accordance with IAS 37.(3)A provision shall be recognized when an insurance enterprise has a present obligation as a result of a past event, and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.(4)An insurance enterprise shall disaggregate provisions into provisions for employee benefits and other items in the Notes.14. Lease liabilities:(1)Means the present value of the lease payments that the lessee has not paid.(2)Lease liabilities shall be accounted for in accordance with IFRS 16.15.Deferred tax liabilities: It is the amounts of income taxes payable in future periods in respect of taxable temporary differences.16.Other liabilities: Other liabilities refers to liabilities not attributable to any of the items above such as advance receipts, service contract liabilities, guarantee deposits and reinsurance contract performance reserves received, special reserves, other reserves, liabilities under trust, agency and guaranty, temporary receipts and suspense accounts, and other miscellaneous liabilities.(1)Advance receipts are various funds received in advance, including advance premiums or deposits received in advance of services provided. Major categories of advance receipts shall be listed separately, with added notes where any special stipulations are involved.(2) Service contract liabilities refer to service contract reserves recognized pursuant to IFRS 15 in the form of distinct goods or services sold as insurance products by insurance enterprises and the Regulations Governing the Setting Aside of Various Reserves by Insurance Enterprises.(3)Reinsurance contract performance reserves received are performance bonds deposited by ceded companies in accordance with the reinsurance contracts signed in association with reinsurance ceded.(4)Special reserve: This is the special reserve set aside by an insurance enterprise at balance sheet date in accordance with the Act, Compulsory Automobile Liability Insurance Act, Regulations Governing the setting aside of various Reserves by Insurance Enterprises, Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises and related interpretations.(5)Other reserves: Other reserves refers to reserves that need to be set aside as required by the competent authority and include changes in reserve for foreign exchange valuation set aside in accordance with these Regulations, Regulations Governing the Setting Aside of Various Reserves by Insurance Enterprises, and related interpretations.The accounting treatment for financial liabilities measured at fair value through profit or loss, financial liabilities measured at amortized cost, financial liabilities for hedging, payables, insurance contract liabilities, and reinsurance contract liabilities described in the preceding paragraph shall be carried out in accordance with IFRS17, IFRS 9 and IAS 32.The measurement and disclosure of financial liabilities measured at fair value through profit or loss, financial liabilities measured at amortized cost, financial liabilities for hedging, payables, liabilities directly associated with assets held for sale, and bonds payable described in Paragraph 3 hereof shall be carried out in accordance with IFRS 13.
中文原文 保險業財務報告編製準則第10條
負債應作適當之分類，並按相對流動性之順序排列。
各負債項目預期於資產負債表日後十二個月內清償之總金額，及超過十二個月後清償之總金額，應分別在附註揭露。
資產負債表之負債至少應包括下列各項目：
一、短期債務：
（一）各項短期債務，包括向銀行短期借入之款項、附買回票券及債券負債及其他短期借款。
（二）短期債務應依借款種類註明舉借目的是否符合本法相關規定，保證情形及利率區間，如有提供擔保品者，應註明擔保品名稱及帳面金額及原提供擔保品時報經本會核准之文號。
（三）向金融機構、股東、員工、關係人及其他個人或機構之借入款項，應分別註明。
（四）附買回票券及債券負債係保險業經本會許可，因資金運用目的，而委託金融機構發行短期票券或債券所生之短期債務。
（五）應付商業本票及附買回票券及債券負債應以有效利息法之攤銷後成本衡量，但未付息之短期應付商業本票若折現之影響不大，得以原始票面金額衡量。
二、應付款項：係非屬保險合約資產或負債、再保險合約資產或負債之其他各項應付款，如應付票據、應付佣金及其他應付款等。
（一）應付票據：1.係應付之各種票據。
應付票據應以有效利息法之攤銷後成本衡量。
但未付息之短期應付票據若折現之影響不大，得以原始債權金額衡量。
2.因營業而發生與非因營業而發生之應付票據，應分別列示。
3.金額重大之應付銀行、關係人票據，應單獨列示。
4.已提供擔保品之應付票據，應註明擔保品名稱及帳面金額。
5.存出保證用之票據，於保證之責任終止時可收回註銷者，應於財務報告附註中說明保證之性質及金額。
（二）應付佣金：係因直接簽單業務，依權責發生制應付之各項佣金、代理費、手續費皆屬之。
（三）其他應付款：係不屬於應付票據、應付佣金之其他應付款項，如應付稅款、利息、股息紅利等。
經股東會決議通過之應付股息紅利，如已確定分派辦法及預定支付日期者，應加以揭露。
三、本期所得稅負債：係指尚未支付之本期及前期所得稅。
四、與待出售資產直接相關之負債：係指依出售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待出售處分群組內之負債。
五、透過損益按公允價值衡量之金融負債：係指符合下列條件之一者：
（一）持有供交易金融負債：1.其發生主要目的為近期內再買回。
2.於原始認列時即屬合併管理之一組可辨認金融工具投資組合之部分，且有證據顯示近期該組合實際上為短期獲利之操作模式。
3.除財務保證合約或被指定且為有效避險工具外之衍生商品金融負債。
（二）投資合約透過損益按公允價值衡量之金融負債：係指保險業發行之保險契約屬投資合約者，依據保險業各種準備金提存辦法、國際財務報導準則第九號規定應認列為透過損益按公允價值衡量之金融負債屬之。
（三）指定透過損益按公允價值衡量之金融負債。
（四）透過損益按公允價值衡量之金融負債應按公允價值衡量。
但指定為透過損益按公允價值衡量之金融負債，其公允價值變動金額屬信用風險所產生者，除避免會計配比不當之情形或屬放款承諾及財務保證合約須認列於損益外，應認列於其他綜合損益。
六、按攤銷後成本衡量之金融負債，係指符合下列條件之一者：
（一）投資合約按攤銷後成本衡量之金融負債：係指保險業發行之保險契約屬投資合約者，依據保險業各種準備金提存辦法、國際財務報導準則第九號規定應認列為按攤銷後成本衡量之金融負債屬之。
（二）其他按攤銷後成本衡量之金融負債：指非屬下列條件之金融負債：1.透過損益按公允價值衡量之金融負債。
2.因金融資產之移轉不符合除列要件或因適用持續參與法而產生之金融負債。
3.財務保證合約。
4.以低於市場之利率提供放款之承諾。
5.投資合約按攤銷後成本衡量之金融負債。
七、避險之金融負債：係依避險會計指定且為有效避險工具之金融負債。
八、應付債券：係指已發行之公司債。
應付債券之溢價、折價為應付債券之評價項目，應列為應付債券之加項或減項，並按有效利息法，於債券流通期間內加以攤銷，作為利息費用之調整項目。
九、特別股負債：係發行符合國際會計準則第三十二號規定具金融負債性質之特別股。
十、其他金融負債：係指不能歸屬於第五款至前款之其他金融負債。
十一、保險合約負債：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貸餘者。
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。
十二、再保險合約負債：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貸餘者。
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。
十三、負債準備：
（一）指不確定時點或金額之負債。
（二）負債準備之會計處理應依國際會計準則第三十七號規定辦理。
（三）負債準備應於保險業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時認列。
（四）保險業應於附註中將負債準備區分為員工福利負債準備及其他項目。
十四、租賃負債：
（一）係指承租人尚未支付租賃給付之現值。
（二）租賃負債之會計處理應依國際財務報導準則第十六號規定辦理。
十五、遞延所得稅負債：係指與應課稅暫時性差異有關之未來期間應付所得稅金額。
十六、其他負債：係不能歸屬於以上各類之負債，如預收款項、服務合約負債、存入保證金、存入再保履約準備金、特別準備、其他準備、信託代理及保證負債、暫收及待結轉款項、及其他什項負債等。
（一）預收款項係預為收納之各種款項。
應按主要類別分列，其有特別約定事項者並應註明。
（二）服務合約負債係保險業銷售之保險商品就可區分之單一商品或勞務，依國際財務報導準則第十五號及保險業各種準備金提存辦法規定認列之服務合約準備金。
（三）存入再保履約準備金係因分出再保業務，依據再保合約規定各接受分出同業存入之履約保證金。
（四）特別準備：係資產負債表日，依照本法及強制汽車責任保險法、保險業各種準備金提存辦法、專業再保險業財務業務管理辦法及其相關解釋函令之規定，提存之特別準備者。
（五）其他準備：係其他經主管機關規定提存之準備，包括資產負債表日，依照本法、保險業各種準備金提存辦法及其相關解釋函令之規定，提存之外匯價格變動準備等。
前項有關透過損益按公允價值衡量之金融負債、按攤銷後成本衡量之金融負債、避險之金融負債、應付款項、保險合約負債、再保險合約負債之會計處理，應依國際財務報導準則第十七號及第九號與國際會計準則第三十二號規定辦理。
第三項有關透過損益按公允價值衡量之金融負債、按攤銷後成本衡量之金融負債、避險之金融負債、應付款項、與待出售資產直接相關之負債、應付債券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。
各負債項目預期於資產負債表日後十二個月內清償之總金額，及超過十二個月後清償之總金額，應分別在附註揭露。
資產負債表之負債至少應包括下列各項目：
一、短期債務：
（一）各項短期債務，包括向銀行短期借入之款項、附買回票券及債券負債及其他短期借款。
（二）短期債務應依借款種類註明舉借目的是否符合本法相關規定，保證情形及利率區間，如有提供擔保品者，應註明擔保品名稱及帳面金額及原提供擔保品時報經本會核准之文號。
（三）向金融機構、股東、員工、關係人及其他個人或機構之借入款項，應分別註明。
（四）附買回票券及債券負債係保險業經本會許可，因資金運用目的，而委託金融機構發行短期票券或債券所生之短期債務。
（五）應付商業本票及附買回票券及債券負債應以有效利息法之攤銷後成本衡量，但未付息之短期應付商業本票若折現之影響不大，得以原始票面金額衡量。
二、應付款項：係非屬保險合約資產或負債、再保險合約資產或負債之其他各項應付款，如應付票據、應付佣金及其他應付款等。
（一）應付票據：1.係應付之各種票據。
應付票據應以有效利息法之攤銷後成本衡量。
但未付息之短期應付票據若折現之影響不大，得以原始債權金額衡量。
2.因營業而發生與非因營業而發生之應付票據，應分別列示。
3.金額重大之應付銀行、關係人票據，應單獨列示。
4.已提供擔保品之應付票據，應註明擔保品名稱及帳面金額。
5.存出保證用之票據，於保證之責任終止時可收回註銷者，應於財務報告附註中說明保證之性質及金額。
（二）應付佣金：係因直接簽單業務，依權責發生制應付之各項佣金、代理費、手續費皆屬之。
（三）其他應付款：係不屬於應付票據、應付佣金之其他應付款項，如應付稅款、利息、股息紅利等。
經股東會決議通過之應付股息紅利，如已確定分派辦法及預定支付日期者，應加以揭露。
三、本期所得稅負債：係指尚未支付之本期及前期所得稅。
四、與待出售資產直接相關之負債：係指依出售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待出售處分群組內之負債。
五、透過損益按公允價值衡量之金融負債：係指符合下列條件之一者：
（一）持有供交易金融負債：1.其發生主要目的為近期內再買回。
2.於原始認列時即屬合併管理之一組可辨認金融工具投資組合之部分，且有證據顯示近期該組合實際上為短期獲利之操作模式。
3.除財務保證合約或被指定且為有效避險工具外之衍生商品金融負債。
（二）投資合約透過損益按公允價值衡量之金融負債：係指保險業發行之保險契約屬投資合約者，依據保險業各種準備金提存辦法、國際財務報導準則第九號規定應認列為透過損益按公允價值衡量之金融負債屬之。
（三）指定透過損益按公允價值衡量之金融負債。
（四）透過損益按公允價值衡量之金融負債應按公允價值衡量。
但指定為透過損益按公允價值衡量之金融負債，其公允價值變動金額屬信用風險所產生者，除避免會計配比不當之情形或屬放款承諾及財務保證合約須認列於損益外，應認列於其他綜合損益。
六、按攤銷後成本衡量之金融負債，係指符合下列條件之一者：
（一）投資合約按攤銷後成本衡量之金融負債：係指保險業發行之保險契約屬投資合約者，依據保險業各種準備金提存辦法、國際財務報導準則第九號規定應認列為按攤銷後成本衡量之金融負債屬之。
（二）其他按攤銷後成本衡量之金融負債：指非屬下列條件之金融負債：1.透過損益按公允價值衡量之金融負債。
2.因金融資產之移轉不符合除列要件或因適用持續參與法而產生之金融負債。
3.財務保證合約。
4.以低於市場之利率提供放款之承諾。
5.投資合約按攤銷後成本衡量之金融負債。
七、避險之金融負債：係依避險會計指定且為有效避險工具之金融負債。
八、應付債券：係指已發行之公司債。
應付債券之溢價、折價為應付債券之評價項目，應列為應付債券之加項或減項，並按有效利息法，於債券流通期間內加以攤銷，作為利息費用之調整項目。
九、特別股負債：係發行符合國際會計準則第三十二號規定具金融負債性質之特別股。
十、其他金融負債：係指不能歸屬於第五款至前款之其他金融負債。
十一、保險合約負債：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貸餘者。
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。
十二、再保險合約負債：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貸餘者。
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。
十三、負債準備：
（一）指不確定時點或金額之負債。
（二）負債準備之會計處理應依國際會計準則第三十七號規定辦理。
（三）負債準備應於保險業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時認列。
（四）保險業應於附註中將負債準備區分為員工福利負債準備及其他項目。
十四、租賃負債：
（一）係指承租人尚未支付租賃給付之現值。
（二）租賃負債之會計處理應依國際財務報導準則第十六號規定辦理。
十五、遞延所得稅負債：係指與應課稅暫時性差異有關之未來期間應付所得稅金額。
十六、其他負債：係不能歸屬於以上各類之負債，如預收款項、服務合約負債、存入保證金、存入再保履約準備金、特別準備、其他準備、信託代理及保證負債、暫收及待結轉款項、及其他什項負債等。
（一）預收款項係預為收納之各種款項。
應按主要類別分列，其有特別約定事項者並應註明。
（二）服務合約負債係保險業銷售之保險商品就可區分之單一商品或勞務，依國際財務報導準則第十五號及保險業各種準備金提存辦法規定認列之服務合約準備金。
（三）存入再保履約準備金係因分出再保業務，依據再保合約規定各接受分出同業存入之履約保證金。
（四）特別準備：係資產負債表日，依照本法及強制汽車責任保險法、保險業各種準備金提存辦法、專業再保險業財務業務管理辦法及其相關解釋函令之規定，提存之特別準備者。
（五）其他準備：係其他經主管機關規定提存之準備，包括資產負債表日，依照本法、保險業各種準備金提存辦法及其相關解釋函令之規定，提存之外匯價格變動準備等。
前項有關透過損益按公允價值衡量之金融負債、按攤銷後成本衡量之金融負債、避險之金融負債、應付款項、保險合約負債、再保險合約負債之會計處理，應依國際財務報導準則第十七號及第九號與國際會計準則第三十二號規定辦理。
第三項有關透過損益按公允價值衡量之金融負債、按攤銷後成本衡量之金融負債、避險之金融負債、應付款項、與待出售資產直接相關之負債、應付債券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。