Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 17
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.
An insurance enterprise shall separately disclose in the Notes information on the following events between the insurance enterprise and its subsidiaries during the current period, and on parent-subsidiary transactions:1. Information on significant transactions:(1) Acquisition of real estate reaching NT$100 million or 20% of paid-in capital or more.(2) Disposal of real estate reaching NT$100 million or 20% of paid-in capital or more.(3) Transactions with related parties involving main business items reaching NT$100 million or 20% of paid-in capital or more.(4) Accounts receivable from related parties reaching NT$100 million or 20% of paid-in capital or more.(5) Trading in derivative instruments.(6) Others: The business relationship between the parent and the subsidiaries and between each subsidiary, and the circumstances and amounts of any significant transactions between them, and accounting policies if the parent and subsidiaries adopt different accounting policies; in addition, amounts presented in the financial report shall be separately disclosed.2. Information on investees (other than those in the Mainland Area):(1) If the insurance enterprise directly or indirectly exercises significant influence or control over, or has a joint venture interest in the investee, it shall disclose information on the investee, reporting the name, location, principal business activities, original investment amount, shareholding at the end of the period, profit or loss for the period, and recognized investment gain or loss.(2) If the insurance enterprise directly or indirectly exercises significant influence or control over, or has a joint venture interest in the investee, it shall disclose additionally information on loans made to others, endorsements/ guarantees for others, securities held at the end of the period, and transactions where the aggregate purchases or sales of the same security reaching NT$100 million or 20% of paid-in capital or more.(3) The insurance enterprise is exempted from the requirements of items (1) to (6) of the preceding subparagraph when the investee it controls directly or indirectly is a financial, insurance, or securities enterprise.(4) When the total assets or insurance revenue of an investee directly or indirectly controlled by the insurance enterprise does not reach 10% that of the insurance enterprise or the insurance enterprise directly or indirectly controls the investee’s personnel, finance or business, the insurance enterprise is only required to disclose information on loans made to others, endorsements/ guarantees for others, securities held at the end of the period, and transactions where the aggregate purchases or sales of the same security reaching NT$100 million or 20% of paid-in capital or more.(5) The term “20% of paid-in capital” referred to under this item is calculated based on the paid-in capital of the insurance enterprise that has direct or indirect control of the investee.3. Investment and business information on investments in the Mainland Area:(1) If the insurance enterprise directly or indirectly exercises significant influence or control over, or has a joint venture interest in an investee in the Mainland Area, it shall disclose information on the investee company, showing the name, principal business activities, paid-in capital, method of investment, inward and outward remittance of funds, shareholding ratio, profit or loss for the period and recognized investment gain or loss, carrying amount of the investment at the end of the period, repatriated investment gains, and limit on the amount of investment in the Mainland Area.(2) If the investee is an insurance enterprise, disclose additionally its location, fund utilization status and profit (loss) thereon, amounts of insurance contract assets and liabilities and reinsurance contract assets and liabilities, insurance revenue and its percentage of the insurance revenue of the investing insurance enterprise, and insurance service expenses and their percentage of the insurance service expenses of the investing insurance enterprise.(3) Any of the following significant transactions with investees in the Mainland Area, either directly or indirectly through a third area, and their prices, payment terms, and unrealized gains or losses:A. For transactions involving each other’s main business, such as underwriting an insurance policy where the proposer is the investee, the amount and percentage of transactions and the balance and percentage of the related payables at the end of the period.B. The amount of property transactions and the amount of the resultant gains or losses.C. The highest balance, the end of period balance, the interest rate range, and total current period interest with respect to financing of funds.D. Other transactions that have a material effect on the profit or loss for the period or on the financial position, such as the rendering or receiving of services.E. The amount or balance of transactions mentioned in subitems A ~ D above that reaches 20% or more of the insurance enterprise’s total amount or balance of such transactions shall be separately presented, while the rest may be added up and reported as an aggregate amount.(4) When an insurance enterprise recognizes investment gain or loss using the equity method or prepares consolidated financial statements with respect to a Mainland Area investee, the recognition or preparation shall be made based on the investee's financial report audited and certified by an international accounting firm having a business cooperation relationship with an R.O.C. accounting firm, provided that when preparing first quarter and third quarter interim consolidated financial reports, the recognition or preparation may be made based on the investee's financial report reviewed by an international accounting firm having a business cooperation relationship with an R.O.C. accounting firm.(5) The location of the insurance enterprise’s branch in Mainland Area, the branch’s outward remittances of operating capital, fund utilization status and profit (loss) thereon, amounts of insurance contract assets and liabilities and reinsurance contract assets and liabilities, insurance revenue and its percentage of the insurance revenue of the investing insurance enterprise, insurance service expenses and their percentage of the insurance service expenses of the investing insurance enterprise, and profit (loss) status.(6) If the overseas branch of an insurance enterprise has reinsurance business dealings with the branch of a foreign insurance enterprise in Mainland Area or the overseas branch of a Mainland Area insurance enterprise, the name of company that the overseas branch has dealings with , insurance revenue from insurance service results, and the share allocation of reinsurance premiums paid for the income or expenses from reinsurance contracts held.(7) If the overseas branch of an insurance enterprise has insurance underwriting business dealings with Mainland Area individuals, juristic persons, organizations or other institutions, the name of business customer involving significant amount and actual premiums received. The actual premiums received refer to insurance and reinsurance premiums received from the sale of insurance policies with significant insurance risks in the business of insurance and reinsurance assumed.4. Notes to the parent company only financial report shall disclose relevant information in accordance with the preceding three subparagraphs herein. However if the total assets or insurance revenue of an investee does not reach 10% that of the insurance enterprise, or the insurance enterprise directly or indirectly controls the investee’s personnel, finance or business, provisions of Subparagraph 2 herein do not apply. If the transactions disclosed by the insurance enterprise pursuant to the aforementioned provisions have been offset during the preparation of consolidated financial report, the insurance enterprise should provide proper explanations in the notes.
中文原文 保險業財務報告編製準則第17條
財務報告附註應分別揭露保險業及其各子公司本期有關下列事項之相關資訊，母子公司間交易事項亦須揭露：
一、重大交易事項相關資訊：
（一）取得不動產之金額達新臺幣一億元或實收資本額百分之二十以上。
（二）處分不動產之金額達新臺幣一億元或實收資本額百分之二十以上。
（三）與關係人間相互從事主要中心營業項目交易且其交易金額達新臺幣一億元或實收資本額百分之二十以上。
（四）應收關係人款項達新臺幣一億元或實收資本額百分之二十以上。
（五）從事衍生工具交易。
（六）其他：母子公司間及各子公司間之業務關係及重大交易往來情形及金額。
二、非屬大陸地區之轉投資事業相關資訊：
（一）對被投資公司直接或間接具有重大影響力、控制或合資權益者，應揭露其名稱、所在地區、主要營業項目、原始投資金額、期末持股情形、本期損益及認列之投資損益。
（二）對被投資公司直接或間接具有重大影響力、控制或合資權益者，須再揭露有關資金貸與他人，為他人背書保證，期末持有有價證券情形及累積買進或賣出同一有價證券之金額達新臺幣一億元或實收資本額百分之二十以上等交易之相關資訊。
（三）保險業直接或間接控制之被投資公司，如屬金融業、保險業及證券業者，得僅揭露前款第一目至第六目交易相關資訊。
（四）保險業直接或間接控制之被投資公司之總資產或保險收入若未達各該保險業各項金額百分之十，或係直接或間接控制其人事、財務或業務者，得僅揭露資金貸與他人，為他人背書保證，期末持有有價證券情形及累積買進或賣出同一有價證券之金額達新臺幣一億元或實收資本額百分之二十以上等交易之相關資訊。
（五）本目各段所稱實收資本額之百分之二十，係以直接或間接控制被投資公司之保險業實收資本額為計算標準。
三、大陸投資及業務資訊：
（一）對大陸被投資公司直接或間接具有重大影響、控制或合資權益者，應揭露大陸被投資公司名稱、主要營業項目、實收資本額、投資方式、資金匯出入情形、持股比例、本期損益及認列之投資損益、期末投資帳面金額、已匯回投資損益及赴大陸地區投資限額。
（二）被投資公司如為保險業，尚應揭露其所在地、資金運用情形及其損益、保險合約資產與負債及再保險合約資產與負債之金額、保險收入及其占該保險業保險收入比率、保險服務費用及其占該保險業保險服務費用比率。
（三）與大陸被投資公司直接或間接經由第三地區所發生下列之重大交易事項，及其價格、付款條件、未實現損益：1.相互從事主要中心營業項目交易如承保要保人為被投資公司之保險契約，其交易金額及百分比與相關應收付款項之期末餘額及百分比。
2.財產交易金額及其所產生之損益數額。
3.資金融通之最高餘額、期末餘額、利率區間及當期利息總額。
4.其他對當期損益或財務狀況有重大影響之交易事項，如勞務之提供或收受等。
5.前述第一小目至第四小目交易之金額或餘額達保險業各該項交易金額總額或餘額百分之十以上者應單獨列示，其餘得加總後彙列之。
（四）保險業對大陸被投資公司採權益法認列投資損益或編製合併報表時，應依據被投資公司經與我國會計師事務所有合作關係之國際性事務所查核簽證之財務報告認列或編製。
但編製第一季及第三季期中合併財務報告時，得依據被投資公司經與我國會計師事務所有合作關係之國際性事務所核閱之財務報告認列或編製。
（五）保險業在大陸設立分公司所在地、匯出營運資金、資金運用情形及其損益、保險合約資產與負債及再保險合約資產與負債之金額、保險收入及其占該保險業保險收入比率、保險服務費用及其占該保險業保險服務費用比率及損益情形。
（六）保險業海外分支機構與外商保險業在大陸地區之分支機構及大陸地區保險業海外分支機構為再保險業務往來，其往來公司名稱及保險服務結果項下保險收入、所持有之再保險合約收益或費損之所支付再保費分攤金額。
（七）保險業海外分支機構與在海外之大陸地區人民、法人、團體或其他機構為簽單保險業務往來，金額重大之往來對象名稱及實收保費。
實收保費係經營保險及再保險分入業務時，銷售具有顯著保險風險之保單所獲得之各項保險費及再保險費者皆屬之。
四、個體財務報告附註亦須依照前三款規定揭露有關資訊。
但被投資公司之總資產或保險收入若未達保險業各該項金額百分之十，或係直接或間接控制被投資公司人事、財務或業務者，得免適用第二款規定。
保險業依上述規定而揭露之交易事項，於編製合併財務報告時業已沖銷者，應加註適當之說明。
一、重大交易事項相關資訊：
（一）取得不動產之金額達新臺幣一億元或實收資本額百分之二十以上。
（二）處分不動產之金額達新臺幣一億元或實收資本額百分之二十以上。
（三）與關係人間相互從事主要中心營業項目交易且其交易金額達新臺幣一億元或實收資本額百分之二十以上。
（四）應收關係人款項達新臺幣一億元或實收資本額百分之二十以上。
（五）從事衍生工具交易。
（六）其他：母子公司間及各子公司間之業務關係及重大交易往來情形及金額。
二、非屬大陸地區之轉投資事業相關資訊：
（一）對被投資公司直接或間接具有重大影響力、控制或合資權益者，應揭露其名稱、所在地區、主要營業項目、原始投資金額、期末持股情形、本期損益及認列之投資損益。
（二）對被投資公司直接或間接具有重大影響力、控制或合資權益者，須再揭露有關資金貸與他人，為他人背書保證，期末持有有價證券情形及累積買進或賣出同一有價證券之金額達新臺幣一億元或實收資本額百分之二十以上等交易之相關資訊。
（三）保險業直接或間接控制之被投資公司，如屬金融業、保險業及證券業者，得僅揭露前款第一目至第六目交易相關資訊。
（四）保險業直接或間接控制之被投資公司之總資產或保險收入若未達各該保險業各項金額百分之十，或係直接或間接控制其人事、財務或業務者，得僅揭露資金貸與他人，為他人背書保證，期末持有有價證券情形及累積買進或賣出同一有價證券之金額達新臺幣一億元或實收資本額百分之二十以上等交易之相關資訊。
（五）本目各段所稱實收資本額之百分之二十，係以直接或間接控制被投資公司之保險業實收資本額為計算標準。
三、大陸投資及業務資訊：
（一）對大陸被投資公司直接或間接具有重大影響、控制或合資權益者，應揭露大陸被投資公司名稱、主要營業項目、實收資本額、投資方式、資金匯出入情形、持股比例、本期損益及認列之投資損益、期末投資帳面金額、已匯回投資損益及赴大陸地區投資限額。
（二）被投資公司如為保險業，尚應揭露其所在地、資金運用情形及其損益、保險合約資產與負債及再保險合約資產與負債之金額、保險收入及其占該保險業保險收入比率、保險服務費用及其占該保險業保險服務費用比率。
（三）與大陸被投資公司直接或間接經由第三地區所發生下列之重大交易事項，及其價格、付款條件、未實現損益：1.相互從事主要中心營業項目交易如承保要保人為被投資公司之保險契約，其交易金額及百分比與相關應收付款項之期末餘額及百分比。
2.財產交易金額及其所產生之損益數額。
3.資金融通之最高餘額、期末餘額、利率區間及當期利息總額。
4.其他對當期損益或財務狀況有重大影響之交易事項，如勞務之提供或收受等。
5.前述第一小目至第四小目交易之金額或餘額達保險業各該項交易金額總額或餘額百分之十以上者應單獨列示，其餘得加總後彙列之。
（四）保險業對大陸被投資公司採權益法認列投資損益或編製合併報表時，應依據被投資公司經與我國會計師事務所有合作關係之國際性事務所查核簽證之財務報告認列或編製。
但編製第一季及第三季期中合併財務報告時，得依據被投資公司經與我國會計師事務所有合作關係之國際性事務所核閱之財務報告認列或編製。
（五）保險業在大陸設立分公司所在地、匯出營運資金、資金運用情形及其損益、保險合約資產與負債及再保險合約資產與負債之金額、保險收入及其占該保險業保險收入比率、保險服務費用及其占該保險業保險服務費用比率及損益情形。
（六）保險業海外分支機構與外商保險業在大陸地區之分支機構及大陸地區保險業海外分支機構為再保險業務往來，其往來公司名稱及保險服務結果項下保險收入、所持有之再保險合約收益或費損之所支付再保費分攤金額。
（七）保險業海外分支機構與在海外之大陸地區人民、法人、團體或其他機構為簽單保險業務往來，金額重大之往來對象名稱及實收保費。
實收保費係經營保險及再保險分入業務時，銷售具有顯著保險風險之保單所獲得之各項保險費及再保險費者皆屬之。
四、個體財務報告附註亦須依照前三款規定揭露有關資訊。
但被投資公司之總資產或保險收入若未達保險業各該項金額百分之十，或係直接或間接控制被投資公司人事、財務或業務者，得免適用第二款規定。
保險業依上述規定而揭露之交易事項，於編製合併財務報告時業已沖銷者，應加註適當之說明。