Regulations Governing the Preparation of Financial Reports by Insurance Enterprises Article 7
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 prepare consolidated financial reports in accordance with Chapter II herein and IFRS 10, prepare annual parent company only financial reports in accordance with Chapter III and Chapter V herein, and prepare semi-annual parent company only financial reports in accordance with Chapter V herein.An insurance enterprise that does not have a subsidiary shall prepare individual financial reports in accordance with Chapter II herein, and when preparing annual individual financial reports, shall prepare a section on “Additional Disclosures” in accordance with Chapter III herein and a section on “statements of major accounting items” in accordance with Article 29 herein.An insurance enterprise preparing interim financial reports shall follow the provisions of Chapters II and IV herein as well as IAS 34 and IFRS17.
中文原文 保險業財務報告編製準則第7條
保險業應依第二章及國際財務報導準則第十號規定編製合併財務報告，並應依第三章及第五章規定編製年度個體財務報告，及應依第五章規定編製半年度個體財務報告。
保險業若無子公司者，應依第二章規定編製個別財務報告，並應於編製年度個別財務報告時依第三章規定編製其他揭露事項及第二十九條規定編製重要會計項目明細表。
保險業編製期中財務報告，應依第二章、第四章、國際會計準則第三十四號及國際財務報導準則第十七號規定辦理。
保險業若無子公司者，應依第二章規定編製個別財務報告，並應於編製年度個別財務報告時依第三章規定編製其他揭露事項及第二十九條規定編製重要會計項目明細表。
保險業編製期中財務報告，應依第二章、第四章、國際會計準則第三十四號及國際財務報導準則第十七號規定辦理。