Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 37
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.
The financial report and related attachments that a publicly held insurance enterprise is required to file under Article 36 of the Securities and Exchange Act shall be separately bound and submitted to the FSC Securities and Futures Bureau. If the stock of the insurance enterprise is listed on the stock exchange, a copy shall also be sent to Taiwan Stock Exchange Corporation; if the stock of the insurance enterprise is traded over-the-counter, a copy shall also be sent to Taipei Exchange.The forms for affiliates that a publicly held insurance enterprise is required to prepare in accordance with the Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises as well as documents required to file in accordance with Article 6 herein shall also be filed with a copy sent to the relevant organizations in accordance with the preceding paragraph.