Regulatory Alerts2026-08-04
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Interpretation Order Regarding Reporting Timelines under Article 6, Paragraph 1 of the Financial Holding Company Consolidated Capital Adequacy Management Regulations
Financial holding companies with insurance subsidiaries must report the group capital adequacy rate audited by certified public accountants within four months after the end of each fiscal year and within three months after the end of each half fiscal year. These entities must also submit group capital adequacy rate information via the Internet to the competent authority within three months after the end of each fiscal year and half fiscal year. This order takes effect on January 1, 2026.
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Interpretation Order Regarding Reporting Timelines under Article 6, Paragraph 1 of the Financial Holding Company Consolidated Capital Adequacy Management Regulations
2026-08-04
Financial Supervisory Commission Order Date of Issue: August 4, 2026 (Republic of China Year 115) Document Number: Jin Guan Yin Fa Zi No. 11502721515
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This order is issued in accordance with Article 6, Paragraph 1 of the Financial Holding Company Consolidated Capital Adequacy Management Regulations.
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Financial holding companies with insurance subsidiaries may handle the reporting of capital adequacy rates for the years 2026 to 2028 (Republic of China Years 115 to 117) in accordance with the following provisions:
(1) Report the group capital adequacy rate audited by certified public accountants within four months after the end of each fiscal year, and attach relevant materials.
(2) Report the group capital adequacy rate audited by certified public accountants within three months after the end of each half fiscal year, and attach relevant materials.
(3) Report information related to the group capital adequacy rate via the Internet to the competent authority in accordance with the Regulations on Reporting Data by Financial Holding Companies via the Internet, within three months after the end of each fiscal year and each half fiscal year.
- This order takes effect on January 1, 2026 (Republic of China Year 115).
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Last Updated: 2026-08-04
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