Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 2
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.
Except as otherwise approved by the Financial Supervisory Commission (the “FSC”), an insurance enterprise shall use calendar year as its fiscal year and establish its accounting system based on the nature of its accounting matters, actual business status, and development and management needs.The accounting system referred to in the preceding paragraph shall, based on the nature of the insurance enterprise’s business operations, and in a way that accommodates the needs of preparation of consolidated financial reports and ensures consistency in the accounting policies of the insurance enterprise and its subsidiaries, contain the following items:1. A general description;2. A chart of journals and ledgers;3. Financial statements;4. Accounting items, account books, and accounting documents;5. Accounting standards and procedures adopted; and6. Other items prescribed by the FSC.An insurance enterprise shall see to it that its subsidiaries establish their accounting systems in accordance with the preceding paragraph.
中文原文 保險業財務報告編製準則第2條
保險業會計年度除經金融監督管理委員會（以下簡稱本會）核准者外，應採曆年制，並應依其會計事務之性質、業務實際情形與發展及管理上之需要，釐訂其會計制度。
前項會計制度之內容，應依所營業務之性質，並因應編製合併財務報告之需要及保險業與其各子公司會計政策之一致性，分別訂定下列項目：
一、總說明。
二、帳簿組織系統圖。
三、財務報表。
四、會計項目、會計簿籍、會計憑證。
五、會計事務處理準則及程序。
六、其他依本會規定之項目。
保險業應督導子公司依前項規定訂定其會計制度。
前項會計制度之內容，應依所營業務之性質，並因應編製合併財務報告之需要及保險業與其各子公司會計政策之一致性，分別訂定下列項目：
一、總說明。
二、帳簿組織系統圖。
三、財務報表。
四、會計項目、會計簿籍、會計憑證。
五、會計事務處理準則及程序。
六、其他依本會規定之項目。
保險業應督導子公司依前項規定訂定其會計制度。