An insurance enterprise preparing parent company only financial reports shall prepare statements of major accounting items.The titles of the statements of major accounting items and forms therefor are as follows:1. Statements of assets, liabilities and equity:(1) Statement of cash and cash equivalents. (Form 6 - 1)(2)Statement of notes receivable. (Form 6 - 2)(3)Statement of other receivables. (Form 6 - 3)(4) Statement of assets held for sale. (Form 6 - 4)(5)Statement of financial assets at fair value through profit or loss. (Form 6 - 5)(6)Statement of financial assets at fair value through other comprehensive income. (Form 6 - 6)(7)Statement of financial assets for hedging. (Form 6 - 7)(8)Statement of financial assets measured at amortized cost. (Form 6 - 8)(9)Statement of changes in investments accounted for using the equity method.(Form 6 - 9)(10)Statement of changes in accumulated impairment of investments accounted for using the equity method. (Form 6 - 10)(11)Statement of other financial assets. (Form 6 - 11)(12)Statement of changes in right-of-use assets (Form 6-12).(13)Statement of changes in accumulated depreciation of right-of-use assets (Form 6-13).(14)Statement of changes in accumulated impairment of right-of-use assets (Form 6-14).(15)Statement of changes in investment property. (Form 6- 15)(16)Statement of changes in accumulated depreciation of investment property. (Form 6- 16)(17)Statement of changes in accumulated impairment of investment property. (Form 6- 17)(18)Statement of loans made to others. (Form 6 -18)(19)Statement of change in property and equipment. (Form 6 - 19)(20)Statement of changes in accumulated depreciation of property and equipment. (Form 6 - 20)(21)Statement of changes in accumulated impairment of property and equipment. (Form 6 – 21)(22)Statement of changes in intangible assets. (Form 6 - 22)(23)Statement of deferred income tax assets. (Form 6 - 23)(24) Statement of other assets. (Form 6 - 24)(25)Statement of changes in accumulated impairment of other assets. (Form 6 - 25)(26)Statement of reconciliation for insurance contract assets and liabilities. (Form 6 - 26)(27)Statement of reconciliation for components of insurance contract assets and liabilities (excluding the premium allocation approach). (Form 6 - 27)(28)Statement of reconciliation for assets for insurance acquisition cash flows. (Form 6 - 28)(29)Statement of the effects of insurance contracts issued that are initially recognized in the period. (Form 6 - 29)(30)Statement of the expected recognition of the contractual service margin in profit or loss for the insurance contracts issued by time bands. (Form 6 - 30)(31)Statement of reconciliation for assets and liabilities of reinsurance contract held. (Form 6 - 31)(32)Statement of reconciliation for components of assets and liabilities of reinsurance contracts held (excluding the premium allocation approach). (Form 6 - 32)(33)Statement of the effects of reinsurance contracts held that are initially recognized in the period. (Form 6 - 33)(34)Statement of the expected recognition of the contractual service margin for the reinsurance contracts held. (Form 6 - 34)(35)Statement of assets on insurance products in separate accounts. (Form 6 - 35)(36)Statement of reconciliation for assets on insurance products of in separate accounts. (Form 6 - 36)(37)Statement of short-term borrowing. (Form 7 - 1)(38)Statement of notes payable. (Form 7 - 2)(39)Statement of other payables. (Form 7 - 4)(40)Statement of liabilities directly associated with assets held for sale. (Form 7 - 4)(41)Statement of financial liabilities measured at fair value through profit or loss. (Form 7 - 5)(42)Statement of financial liabilities measured at amortized cost. (Form 7 - 6)(43)Statement of changes in financial liabilities of investment contracts. (Form 7 - 7)(44)Statement of financial liabilities for hedging. (Form 7 - 8)(45)Statement of bonds payable. (Form 7 - 9)(46)Statement of preferred shares liability. (Form 7 - 10)(47)Statement of other financial liabilities. (Form 7 - 11)(48)Statement of changes in special reserves. (Form 7 - 12)(49)Statement of changes in special reserves (special reserves for catastrophic event and fluctuation of risk). (Form 7 - 13)(50)Calculation of special reserves (special reserves for catastrophic event and fluctuation of risk) allocated. (Form 7 - 14)(51)Calculation of special reserves (special reserves for catastrophic event and fluctuation of risk) recovered. (Form 7 - 15)(52)Statement of changes in other reserves. (Form 7 - 16)(53)Statement of provisions. (Form 7 - 17)(54)Statement of lease liabilities (Form 7-18)(55)Statement of deferred tax liabilities. (Form 7 -19)(56)Statement of other liabilities. (Form 7 - 20)2. Statements of profit or loss items:(1)Statement of insurance revenue. (Form 8 - 1)(2)Statement of insurance service expenses. (Form 8 - 2)(3)Statement of income or expenses from reinsurance contracts held. (Form 8 - 3)(4)Statement of interest income. (Form 8 - 4)(5)Statement of gain (loss) on financial assets and liabilities at fair value through profit or loss. (Form 8 - 5)(6)Statement of realized gain (loss) on financial assets at fair value through other comprehensive income. (Form 8 -6)(7)Statement of gain (loss) from derecognition of financial assets measured at amortized cost. (Form 8 - 7)(8)Statement of share of profit (loss) of associates and joint ventures accounted for using equity method. (Form 8 - 8)(9)Statement of foreign exchange gain (loss). (Form 8 - 9)(10)Statement of gain (loss) on investment property. (Form 8 - 10)(11)Statement of expected credit loss and reversal on investment. (Form 8 - 11)(12)Statement of other impairment loss and reversal on investment. (Form 8 - 12)(13)Statement of insurance finance income or expenses. (Form 8 - 13)(14)Statement of finance income or expenses reinsurance contracts held. (Form 8 - 14)(15)Statement of net income on assets on insurance products in separate accounts. (Form 8 - 15)(16)Statement of other net investment gains (losses). (Form 8 - 16)(17)Statement of other operating income or cost. (Form 8 - 17)(18)Statement of other income and expense - net. (Form 8 - 18)(19)Statement of finance costs. (Form 8 - 19)(20)Statement of other operating expenses. (Form 8 - 20)(21)Summary of employee benefits, depreciation, depletion and amortization expenses by functional account. (Form 8 - 21)(22)Statement of non-operating income and expenses. (Form 8 - 22)An insurance enterprise may determine, having regard to the concept of materiality, whether or not to separately present the schedules of assets, liabilities and equity described in Subparagraph 1 of the preceding paragraph.