Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 11
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.
Equity items, their components, and information to be disclosed in the balance sheet are as follows:1.Equity attributable to owners of the parent:(1) Share capital:A.Capital contributed by shareholders to an insurance enterprise and registered with the competent authority in charge of company registration, but excluding preferred shares in the nature of liabilities.B.For share capital, the classes, par value per share, the number of shares authorized, the number of shares issued and fully paid, a reconciliation of the number of shares outstanding at the beginning and at the end of the period, the rights, preferences and restrictions attaching to each class of share capital, shares of the insurance enterprise held by the insurance enterprise or by its subsidiaries or associates, shares reserved for issue (or for transfer or conversion) under options and contracts for the sale of shares, and special conditions shall be disclosed in the Notes.C.If convertible preferred shares or overseas depositary receipts are issued, the issuing area, issuance and conversion methods, converted amount, and special conditions shall be disclosed.(2) Capital surplus:A.It means the equity components of financial instruments issued by an insurance enterprise or premiums resulting from share capital transactions between an insurance enterprise and its owners, which typically includes premium in excess of the par value of the shares issued, treasury shares traded, donated surplus, and others arising as a result of regulatory provisions associated with these Regulations.B.Capital surpluses shall be presented separately according to their nature; if there is any restriction on their use, the restriction shall be disclosed in the Notes.(3)Retained earnings (or accumulated deficit): Equity resulting from operating activities, including legal reserves, special reserves, and undistributed earnings (or deficit to be offset).A.Legal reserve: A fixed-percentage reserve to be appropriated in accordance with the Act and the Company Act.B.Special reserve: A reserve appropriated from earnings in accordance with the Act, Regulations Governing the setting aside of various Reserves by Insurance Enterprises, Regulations Governing Financial and Business Operations of Professional Reinsurance Enterprises, as well as relevant regulations, contracts, or articles of incorporation, or as resolved at the shareholders meetings.C.Undistributed earnings (or deficit to be offset): Undistributed and unappropriated earnings ("deficit to be offset" is deficit not yet offset).D.An earnings distribution or deficit offset shall not be accounted for unless and until approved by a shareholders meeting. However, an earnings distribution or deficit offset proposed before the financial reporting date shall be disclosed in the Notes for the period.(4)Other equity: It includes the accumulated balances of exchange differences resulting from translating the financial statements of a foreign operation, of gain or loss from financial assets measured at fair value through other comprehensive income, of gain and loss on hedging instruments, of revaluation surplus, insurance finance income or expenses recognized in other comprehensive income, and finance income or expenses from reinsurance contracts held recognized in other comprehensive income.(5)Treasury shares: Treasury shares shall be accounted for using the cost method and presented as a deduction from equity. The number of shares shall be noted.2. Non-controlling interest:(1)It means the equity in a subsidiary not attributable, directly or indirectly, to a parent.(2)For each business combination, the components of non-controlling interest in the acquiree shall be measured in accordance with IFRS 3.(3)An insurance enterprise shall disclose information on any subsidiary in which it has a non-controlling interest of materiality and on the non-controlling interest in accordance with IFRS 12.An insurance enterprise may elect to recognize the remeasurements of defined benefit plans in retained earnings or other equity, and disclose the accounting policy in the Notes. Remeasurements of defined benefit plans that have been recognized in other equity may not be reclassified into profit or loss or transferred into retained earnings in a subsequent period.
中文原文 保險業財務報告編製準則第11條
資產負債表之權益項目分類及其內涵與應揭露事項如下：
一、歸屬於母公司業主之權益：
（一）股本：1.股東對保險業所投入之資本，並向公司登記主管機關申請登記者。
但不包括符合負債性質之特別股。
2.股本之種類、每股面額、額定股數、已發行且付清股款之股數、期初與期末流通在外股數之調節表、各類股本之權利、優先權及限制、由保險業或由其子公司或關聯企業持有保險業之股份、保留供選擇權與股票銷售合約發行（轉讓、轉換）之股份及特別條件等，均應附註揭露。
3.發行可轉換特別股及海外存託憑證者，應揭露發行地區、發行及轉換辦法、已轉換金額及特別條件。
（二）資本公積：1.指保險業發行金融工具之權益組成要素及公司與業主間之股本交易所產生之溢價，通常包括超過票面金額發行股票溢價、庫藏股票交易、受領贈與之所得及其他依本準則相關規範所產生者等。
2.資本公積應按其性質分別列示，其用途受限制者，應附註揭露受限制情形。
（三）保留盈餘（或累積虧損）：由營業結果所產生之權益，包括法定盈餘公積、特別盈餘公積及未分配盈餘（或待彌補虧損）等。
1.法定盈餘公積：係依本法及公司法之相關規定應提撥定額之公積。
2.特別盈餘公積：係依照本法、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有關法令、契約、章程之規定或股東會決議由盈餘提撥之公積。
3.未分配盈餘（或待彌補虧損）：係尚未分配亦未提撥之盈餘（未經彌補之虧損為待彌補虧損）。
4.盈餘分配或虧損彌補，應俟股東會決議後方可列帳，但於財務報告提出日前，有盈餘分配或虧損彌補之議案者，應在當期財務報告附註揭露。
（四）其他權益：包括國外營運機構財務報表換算之兌換差額、透過其他綜合損益按公允價值衡量之金融資產損益、避險工具之利益及損失、重估增值、認列於其他綜合損益之保險財務收益或費用、認列於其他綜合損益之所持有之再保險合約財務收益或費用等累計餘額。
（五）庫藏股票應按成本法處理，列為股東權益減項，並註明股數。
二、非控制權益：
（一）指子公司之權益中非直接或間接歸屬於母公司之部分。
（二）企業於併購時，有關被併購者之非控制權益組成部分，應依國際財務報導準則第三號規定衡量。
（三）保險業應依國際財務報導準則第十二號規定揭露具重大性之非控制權益之子公司及該非控制權益等資訊。
保險業得選擇將確定福利計劃之再衡量數認列於保留盈餘或其他權益並於附註中揭露。
確定福利計畫之再衡量數認列於其他權益者，後續期間不得重分類至損益或轉入保留盈餘。
一、歸屬於母公司業主之權益：
（一）股本：1.股東對保險業所投入之資本，並向公司登記主管機關申請登記者。
但不包括符合負債性質之特別股。
2.股本之種類、每股面額、額定股數、已發行且付清股款之股數、期初與期末流通在外股數之調節表、各類股本之權利、優先權及限制、由保險業或由其子公司或關聯企業持有保險業之股份、保留供選擇權與股票銷售合約發行（轉讓、轉換）之股份及特別條件等，均應附註揭露。
3.發行可轉換特別股及海外存託憑證者，應揭露發行地區、發行及轉換辦法、已轉換金額及特別條件。
（二）資本公積：1.指保險業發行金融工具之權益組成要素及公司與業主間之股本交易所產生之溢價，通常包括超過票面金額發行股票溢價、庫藏股票交易、受領贈與之所得及其他依本準則相關規範所產生者等。
2.資本公積應按其性質分別列示，其用途受限制者，應附註揭露受限制情形。
（三）保留盈餘（或累積虧損）：由營業結果所產生之權益，包括法定盈餘公積、特別盈餘公積及未分配盈餘（或待彌補虧損）等。
1.法定盈餘公積：係依本法及公司法之相關規定應提撥定額之公積。
2.特別盈餘公積：係依照本法、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有關法令、契約、章程之規定或股東會決議由盈餘提撥之公積。
3.未分配盈餘（或待彌補虧損）：係尚未分配亦未提撥之盈餘（未經彌補之虧損為待彌補虧損）。
4.盈餘分配或虧損彌補，應俟股東會決議後方可列帳，但於財務報告提出日前，有盈餘分配或虧損彌補之議案者，應在當期財務報告附註揭露。
（四）其他權益：包括國外營運機構財務報表換算之兌換差額、透過其他綜合損益按公允價值衡量之金融資產損益、避險工具之利益及損失、重估增值、認列於其他綜合損益之保險財務收益或費用、認列於其他綜合損益之所持有之再保險合約財務收益或費用等累計餘額。
（五）庫藏股票應按成本法處理，列為股東權益減項，並註明股數。
二、非控制權益：
（一）指子公司之權益中非直接或間接歸屬於母公司之部分。
（二）企業於併購時，有關被併購者之非控制權益組成部分，應依國際財務報導準則第三號規定衡量。
（三）保險業應依國際財務報導準則第十二號規定揭露具重大性之非控制權益之子公司及該非控制權益等資訊。
保險業得選擇將確定福利計劃之再衡量數認列於保留盈餘或其他權益並於附註中揭露。
確定福利計畫之再衡量數認列於其他權益者，後續期間不得重分類至損益或轉入保留盈餘。