Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 36

Unless it is approved or otherwise prescribed by the competent authority, an insurance enterprise shall observe the following provisions with regard to its financial reports:1. Within 75 days after the end of each fiscal year, prepare consolidated and parent company only financial reports in accordance with these Regulations, have the reports audited and certified by a CPA, passed by the board of directors (council) and acknowledged by the supervisors, and then submit them to the competent authority. In the case of a domestic insurance enterprise, the insurance enterprise shall also have the reports acknowledged in its shareholders’ meeting and then submit them to the competent authority for record within fifteen (15) days afterwards. However a non-public insurance enterprise that is the subsidiary of a financial holding company shall complete the preparation of its financial report and submit it to the competent authority within 3 months after the end of each fiscal year.2. Within 2 months after the end of each half fiscal year, prepare consolidated and parent company only financial reports in accordance with these Regulations and have the reports audited and certified by a CPA, passed by the board of directors (council) and acknowledged by the supervisors.3. Within 45 days after the end of the first quarter and the third quarter, prepare a financial report in accordance with these Regulations and have it reviewed by a CPA and submit it to the board of directors (council).