Draft Amendment to 'Regulations Governing the Preparation of Financial Reports by Insurance Enterprises'

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Draft Amendment to 'Regulations Governing the Preparation of Financial Reports by Insurance Enterprises'

2026-08-04

Financial Supervisory Commission Announcement
Issuance Date: August 4, 2026 (Republic of China Year 115) Issuance Number: Jin-Guan-Bao-Cai-Zi No. 11504924612 Attachments:
Subject: Draft amendment to certain articles and Form 1, Form 2, and Form 4 of Article 19, Form 15 of Article 22, and Form 17 and Form 18 of Article 23 of the 'Regulations Governing the Preparation of Financial Reports by Insurance Enterprises'. Basis: Article 151, Paragraph 2, mutatis mutandis Article 154, Paragraph 1 of the Administrative Procedure Act. Announcement Items:

1. Amending Authority: Financial Supervisory Commission.
2. Basis for Amendment: Article 148-1, Paragraph 3 of the Insurance Act.
3. The general explanation and comparison table for the draft amendment to certain articles and Form 1, Form 2, and Form 4 of Article 19, Form 15 of Article 22, and Form 17 and Form 18 of Article 23 of the 'Regulations Governing the Preparation of Financial Reports by Insurance Enterprises' are attached. This case is also available on the 'Draft Announcements' page of the Commission's 'Regulatory Information Query System' website (URL: http://law.fsc.gov.tw/).
4. In conjunction with Taiwan's implementation of International Financial Reporting Standard No. 18 'Presentation and Disclosure in Financial Statements' in 2028 (Republic of China Year 117), and with reference to the paperless financial report submission requirements in the 'Regulations Governing the Preparation of Financial Reports by Securities Issuers', Article 37 of this amendment is expected to take effect from the 2027 (Republic of China Year 116) fiscal year. The remaining amended articles and forms are expected to take effect from the 2028 (Republic of China Year 117) fiscal year. To facilitate early preparation by insurance enterprises, the public comment period has been shortened to thirty days. Those with any opinions or suggestions for amendment regarding the content of this announcement are requested to submit their comments or inquiries on the aforementioned 'Draft Announcements' page within thirty days from the day following the publication of this announcement:
   (1) Responsible Unit: Insurance Bureau, Financial Supervisory Commission.
   (2) Address: 17F, No. 7, Sec. 2, Xianmin Blvd., Banqiao Dist., New Taipei City 220232.
   (3) Contact Person: Specialist Li.
   (4) Phone: (02) 89680061.
   (5) Fax: (02) 89691322.

Related Attachments

General Explanation of the Draft Amendment

Comparison Table of Draft Amendment Articles

Update Date: 2026-08-04

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