Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 16
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 financial report shall include explanatory notes on the following subsequent events that occur between the balance sheet date and the date when the financial report is authorized for issue:1. Change in capital structure.2. Borrowing to meet cash flow needs arising from payment of major benefits..3. The addition, construction, idling or sale of major operating assets and investment assets.4. Significant changes in the premium rate schedule for major direct underwriting business.5. Significant changes in policy sales channels and policies for major direct underwriting business.6. Significant changes in the method for setting aside reserves.7. Major operations, assets and liabilities assigned to or assumed from other enterprises.8. Losses due to material disasters.9. Material litigation pending or concluded.10. The signing, completion, voidance, or lapse of material contracts.11. Material organizational adjustments and material management reforms.12. Material effects of changes in government laws and regulations.13. Other material events or measures sufficient to affect future financial position, financial performance, and cash flows.
中文原文 保險業財務報告編製準則第16條
財務報告對於資產負債表日至通過財務報告日間所發生之下列期後事項，應加註釋：
一、資本結構之變動。
二、因給付鉅額保險金之週轉需要之借款。
三、主要營業用資產及投資性不動產之添置、營建、閒置或出售。
四、重要直接承保業務保單費率結構之重大變動。
五、重要直接承保業務保單銷售通路政策之重大變動。
六、準備金提存方法之重大變動。
七、受讓或讓與其他保險業主要部分營業及資產、負債。
八、重大災害損失。
九、重大訴訟案件之進行或終結。
十、重大契約之簽訂、完成、撤銷或失效。
十一、重大之組織調整及管理制度之重大改革。
十二、因政府法令變更而發生之重大影響。
十三、其他足以影響今後財務狀況、財務績效及現金流量之重大事故或措施。
一、資本結構之變動。
二、因給付鉅額保險金之週轉需要之借款。
三、主要營業用資產及投資性不動產之添置、營建、閒置或出售。
四、重要直接承保業務保單費率結構之重大變動。
五、重要直接承保業務保單銷售通路政策之重大變動。
六、準備金提存方法之重大變動。
七、受讓或讓與其他保險業主要部分營業及資產、負債。
八、重大災害損失。
九、重大訴訟案件之進行或終結。
十、重大契約之簽訂、完成、撤銷或失效。
十一、重大之組織調整及管理制度之重大改革。
十二、因政府法令變更而發生之重大影響。
十三、其他足以影響今後財務狀況、財務績效及現金流量之重大事故或措施。