Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 30-2
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.
Goodwill which is recognized in connection with a business combination of an insurance enterprise shall be tested for impairment at least annually in accordance with IAS 36. If there is any significant difference between the actual operation conditions of the acquired company after the business combination and the expected benefits at the time of acquisition, it shall be disclosed in the Notes.
中文原文 保險業財務報告編製準則第30-2條
保險業因企業合併認列之商譽，應依國際會計準則第三十六號規定至少每年進行減損測試。
被收購公司於合併後之實際營運情形與收購時之預期效益有重大差異者，應附註揭露。
被收購公司於合併後之實際營運情形與收購時之預期效益有重大差異者，應附註揭露。