Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 39
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.
These Regulations shall come into force from the date of promulgation, with the exception of Article 2, Article 4, Article 6, Paragraph 1 of Article 7, Articles 8 ~ 11, Item (4)-G of Subparagraph 1, Subparagraphs 10, 13 and 14 of Paragraph 4 of Article 12, Article 13, Article 15, Subparagraph 2, Paragraph 1 of Article 17, Article 19, Article 26, Article 27, Article 30, and Article 34 amended and promulgated on October 21, 2014, which shall come into force from fiscal year 2015 on, articles amended and promulgated on January 24, 2017, which shall come into force from fiscal year 2017 on, articles amended and promulgated on August 23, 2017, which shall come into force from fiscal year 2018 on, subparagraphs 11 and 12 of Paragraph 3, and Paragraph 6 of Article 9, Article 10, Article 15, Article 29, and Form 1 of Article 19 amended and promulgated on July 30, 2018, which shall come into force from fiscal year 2019 on, articles amended and promulgated on March 24 and May 11, 2020, which shall come into force from fiscal year 2020 on, and articles amended and promulgated on November 18, 2021, which shall come into force from fiscal year 2022 on , Article 6 and Article 9, amended and promulgated on December 29, 2022, which shall come into force from fiscal year 2023 on, articles amended and promulgated on November 8, 2023, which shall come into force from fiscal year 2026 on, Subparagraph 9 of Article 20 amended and promulgated on January 23, 2024, which shall come into force from fiscal year 2026 on, Article 9, Article 17, Subparagraph 9 of Article 20, Form 5-3 of Article 19, and Form 16 of Article 22 amended and promulgated on December 26, 2025, which shall come into force from fiscal year 2026, and Subparagraph 5 of Article 17 deleted under the old Act, which shall come into force in fiscal year 2025, Article 12, and Form 8-9 of Article 29 amended and promulgated on February 5, 2026, which shall come into force from fiscal year 2026.
中文原文 保險業財務報告編製準則第39條
本準則除中華民國一百零三年十月二十一日修正發布之第二條、第四條、第六條、第七條第一項、第八條至第十一條、第十二條第四項第一款第四目之7、第十款、第十三款及第十四款、第十三條、第十五條、第十七條第一項第二款、第十九條、第二十六條、第二十七條、第三十條、第三十四條自一百零四會計年度施行，一百零六年一月二十四日修正發布條文自一百零六會計年度施行，一百零六年八月二十三日修正發布條文自一百零七會計年度施行，一百零七年七月三十日修正發布之第九條第三項第十一款、第十二款、第九條第六項、第十條、第十五條、第二十九條及第十九條格式一自一百零八會計年度施行，一百零九年三月二十四日及五月十一日修正發布條文自一百零九會計年度施行，一百十年十一月十八日修正發布條文自一百十一會計年度施行，一百十一年十二月二十九日修正之第六條及第九條自一百十二會計年度施行，一百十二年十一月八日修正發布條文自一百十五會計年度施行，一百十三年一月二十三日修正發布之第二十條第九款自一百十五會計年度施行，一百十四年十二月二十六日修正發布之第九條、第十七條、第二十條第九款及第十九條格式五之三、第二十二條格式十六自一百十五會計年度施行，現行條文第十七條第五款之刪除自一百十四會計年度施行，一百十五年二月五日修正發布之第十二條及第二十九條格式八之九自一百十五會計年度施行，一百十五年十月五日修正發布之第三十七條自一百十六會計年度施行，第四條、第九條、第十二條、第十五條、第二十九條、第十九條格式一、格式二及格式四、第二十二條格式十五、第二十三條格式十七及格式十八自一百十七會計年度施行外，自發布日施行。