Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 14
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.
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.
中文原文 保險業財務報告編製準則第14條
現金流量表係提供財務報告主要使用者評估保險業產生現金及約當現金之能力，以及保險業運用該等現金流量需求之基礎，即以現金及約當現金流入與流出，彙總說明企業於特定期間之營業、投資及籌資活動，其表達與揭露應依國際會計準則第七號規定辦理。