Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 21
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 disclose the market price of securities it has issued, its dividend payout and distribution of ownership:1. Per share market price, net worth, earnings per share, dividends in the past 2 years, and related information. If shares are distributed in connection with a capital increase out of earnings or capital surplus, disclose further information on market prices and cash dividends retroactively adjusted based on the number of shares after distribution. (Form 11)2. Dispersion of ownership: Describe the dispersion of ownership of common shares and preferred shares at balance sheet and provide a table that groups shareholders according to the number of shares held, and that further indicates the percentage of shares held by each different group. (Form 12)An insurance enterprise shall disclose any transfer of equity interests and/or pledge of or change in equity interests by a director, supervisor, managerial officer, or shareholder holding more than 10% of shares. Where the counterparty in any such transfer or pledge of equity interests is a related party, disclose in addition the counterparty's name, its relationship between that party and the company or the company's director, supervisor, and shareholder holding more than 10% of shares, and the number of shares transferred or pledged. (Form 13)If an insurance enterprise has been granted approval to issue securities by self registration, it shall disclose the approved amount and information regarding securities to be issued and already issued. (Form 14)