Notice on Proposed Amendments to Financial Holding Company, Publicly Issued Bank, and Publicly Issued Securitization Finance Company Financial Reporting Standards

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Proposed Amendments to Partial Articles of the "Financial Holding Company Financial Reporting Standards," Partial Articles of the "Publicly Issued Bank Financial Reporting Standards" and Formats K of Article 18, Formats 1, 2, and 4 of Article 20, and Partial Articles of the "Publicly Issued Securitization Finance Company Financial Reporting Standards" and Formats I of Article 18, Formats 1, 2, and 4 of Article 20.

2026-06-24

Financial Supervisory Commission Announcement

Date of Issue: June 23, 2026 (Republic of China Year 115)

Document Number: Jin Guan Yin Fa Zi No. 11502716481

Subject: Proposed Amendments to Partial Articles of the "Financial Holding Company Financial Reporting Standards," Partial Articles of the "Publicly Issued Bank Financial Reporting Standards" and Formats K of Article 18, Formats 1, 2, and 4 of Article 20, and Partial Articles of the "Publicly Issued Securitization Finance Company Financial Reporting Standards" and Formats I of Article 18, Formats 1, 2, and 4 of Article 20.

Basis: Article 151, Paragraph 2, in conjunction with Article 154, Paragraph 1 of the Administrative Procedure Act.

Announcement Details:

1. Amending Authority: Financial Supervisory Commission.

2. Legal Basis: Article 14, Paragraph 2 of the Securities and Exchange Act.

3. The proposed amendments to the "Financial Holding Company Financial Reporting Standards," the proposed amendments to the "Publicly Issued Bank Financial Reporting Standards" and Formats K of Article 18, Formats 1, 2, and 4 of Article 20, and the proposed amendments to the "Publicly Issued Securitization Finance Company Financial Reporting Standards" and Formats I of Article 18, Formats 1, 2, and 4 of Article 20 are attached. This case is also posted on the Commission's "Regulatory Query System" website under the "Draft Announcement" webpage.

4. This case primarily references the amendments to International Financial Reporting Standards No. 18 "Presentation and Disclosures in Financial Statements" in the "Standards for the Preparation of Financial Reports by Issuers of Securities," and to enable industry participants to respond to these amendments in advance, the announcement period is set at 30 days.

5. For any opinions or suggestions regarding this announcement, please submit comments or inquiries within 30 days from the day following the publication of this announcement in the Gazette:

(1) Handling Unit: Banking Bureau, Financial Supervisory Commission

(2) Address: 19th Floor, No. 7, Section 2, Xianmin Avenue, Banqiao District, New Taipei City

(3) Contact Person: Specialist Chang

(4) Telephone: 02-89689652

(5) Fax: 02-89691352

(6) Email: Contact Box

Related Attachments

11502716481 Financial Holding Company Standards Amendment Draft General Explanation and Article Comparison Table

11502716481 Securitization Finance Company Standards Amendment Draft General Explanation and Article Comparison Table

11502716481 Bank Standards Amendment Draft General Explanation and Article Comparison Table

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Last Updated: 2026-06-23

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