Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 18
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 fully disclose information on related party transactions in accordance with IAS 24, and in compliance with the following provisions:1. The name and relationship of the related party shall be presented.2. If the transaction amount or balance of any single related party reaches 10% or more of the insurance enterprise’s total amount or balance of such transactions, the name of each such related party shall be individually presented.In considering whether a counterparty is a related party, attention shall be directed to the substance of the relationship in addition to the legal form. Unless it can be established that no control, joint control, or significant influence exists, a party falling within any of the following shall be deemed to have a substantive related party relationship, and relevant information shall be disclosed in the Notes in accordance with IAS 24:1. An affiliated enterprise within the meaning given in Chapter VI-I of the Company Act, and any of its directors, supervisors, and managerial officers.2. A company or institution governed by the same general management office as the insurance enterprise, and any of its directors, supervisors, and managerial officers.3. A person holding the position of manager or higher in the general management office.4. A company or institution shown as an affiliated enterprise in the insurance enterprise’s public announcement or publications.5. Another company or institution whose board chairman or president is the same person as, or is the spouse or a relative within the second degree of kinship of, the board chairman or president of the insurance enterprise.
中文原文 保險業財務報告編製準則第18條
保險業應依國際會計準則第二十四號規定，充分揭露關係人交易資訊，並應依下列規定辦理：
一、列示關係人名稱及關係。
二、單一關係人交易金額或餘額達保險業各該項交易總額或餘額百分之十以上者，應按關係人名稱單獨列示。
判斷交易對象是否為關係人時，除注意其法律形式外，亦須考慮其實質關係。
具有下列情形之一者，除能證明不具控制、聯合控制或重大影響力者外，應視為實質關係人，須依照國際會計準則第二十四號規定，於財務報告附註揭露有關資訊：
一、公司法第六章之一所稱之關係企業及其董事、監察人與經理人。
二、與保險業受同一總管理處管轄之公司或機構及其董事、監察人與經理人。
三、總管理處經理以上之人員。
四、保險業對外發布或刊印之資料中，列為關係企業之公司或機構。
五、其他公司或機構與保險業之董事長或總經理為同一人，或具有配偶或二親等以內關係。
一、列示關係人名稱及關係。
二、單一關係人交易金額或餘額達保險業各該項交易總額或餘額百分之十以上者，應按關係人名稱單獨列示。
判斷交易對象是否為關係人時，除注意其法律形式外，亦須考慮其實質關係。
具有下列情形之一者，除能證明不具控制、聯合控制或重大影響力者外，應視為實質關係人，須依照國際會計準則第二十四號規定，於財務報告附註揭露有關資訊：
一、公司法第六章之一所稱之關係企業及其董事、監察人與經理人。
二、與保險業受同一總管理處管轄之公司或機構及其董事、監察人與經理人。
三、總管理處經理以上之人員。
四、保險業對外發布或刊印之資料中，列為關係企業之公司或機構。
五、其他公司或機構與保險業之董事長或總經理為同一人，或具有配偶或二親等以內關係。