Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 38
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 shall submit financial and business reports in accordance with these Regulations, and in addition, compile information on its business and financial conditions according to the prescribed format and content, and report the information to the competent authority or an institution designated by the competent authority within the time period prescribed by the competent authority. Information on investment-linked insurance products shall be filled out in the forms and in a format prescribed by the competent authority.
中文原文 保險業財務報告編製準則第38條
保險業除按本準則規定提報財務業務報告外，另應於主管機關規定之期限內，依規定之格式及內容編列業務及財務狀況，彙報主管機關或其指定之機構。
有關投資型保險商品另依主管機關規定之報表填列，其格式由主管機關另訂之。
有關投資型保險商品另依主管機關規定之報表填列，其格式由主管機關另訂之。