Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 28
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 preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
中文原文 保險業財務報告編製準則第28條
保險業編製個體財務報告，得免編製國際財務報導準則第八號所規範之部門資訊。