An insurance enterprise preparing parent company only financial reports shall apply accounting treatment conforming to the requirements of Chapter II of these Regulations, except when it has control or significant influence over, or a joint venture interest in, an invested company, in which case it shall value the long-term equity investment using the equity method.
The profit or loss during the period and other comprehensive income presented in parent company only financial reports shall be the same as the allocations of profit or loss during the period and of other comprehensive income attributable to owners of the parent presented in the financial reports prepared on a consolidated basis, and the owners' equity presented in the parent company only financial reports shall be the same as the equity attributable to owners of the parent presented in the financial reports prepared on a consolidated basis.

An insurance enterprise preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.

An insurance enterprise preparing parent company only financial reports shall prepare statements of major accounting items.
The titles of the statements of major accounting items and forms therefor are as follows:
1. Statements of assets, liabilities and equity:
(1) Statement of cash and cash equivalents. (Form 6 - 1)
(2)Statement of notes receivable. (Form 6 - 2)
(3)Statement of other receivables. (Form 6 - 3)
(4) Statement of assets held for sale. (Form 6 - 4)
(5)Statement of financial assets at fair value through profit or loss. (Form 6 - 5)
(6)Statement of financial assets at fair value through other comprehensive income. (Form 6 - 6)
(7)Statement of financial assets for hedging. (Form 6 - 7)
(8)Statement of financial assets measured at amortized cost. (Form 6 - 8)
(9)Statement of changes in investments accounted for using the equity method.(Form 6 - 9)
(10)Statement of changes in accumulated impairment of investments accounted for using the equity method. (Form 6 - 10)
(11)Statement of other financial assets. (Form 6 - 11)
(12)Statement of changes in right-of-use assets (Form 6-12).
(13)Statement of changes in accumulated depreciation of right-of-use assets (Form 6-13).
(14)Statement of changes in accumulated impairment of right-of-use assets (Form 6-14).
(15)Statement of changes in investment property. (Form 6- 15)
(16)Statement of changes in accumulated depreciation of investment property. (Form 6- 16)
(17)Statement of changes in accumulated impairment of investment property. (Form 6- 17)
(18)Statement of loans made to others. (Form 6 -18)
(19)Statement of change in property and equipment. (Form 6 - 19)
(20)Statement of changes in accumulated depreciation of property and equipment. (Form 6 - 20)
(21)Statement of changes in accumulated impairment of property and equipment. (Form 6 – 21)
(22)Statement of changes in intangible assets. (Form 6 - 22)
(23)Statement of deferred income tax assets. (Form 6 - 23)
(24) Statement of other assets. (Form 6 - 24)
(25)Statement of changes in accumulated impairment of other assets. (Form 6 - 25)
(26)Statement of reconciliation for insurance contract assets and liabilities. (Form 6 - 26)
(27)Statement of reconciliation for components of insurance contract assets and liabilities (excluding the premium allocation approach). (Form 6 - 27)
(28)Statement of reconciliation for assets for insurance acquisition cash flows. (Form 6 - 28)
(29)Statement of the effects of insurance contracts issued that are initially recognized in the period. (Form 6 - 29)
(30)Statement of the expected recognition of the contractual service margin in profit or loss for the insurance contracts issued by time bands. (Form 6 - 30)
(31)Statement of reconciliation for assets and liabilities of reinsurance contract held. (Form 6 - 31)
(32)Statement of reconciliation for components of assets and liabilities of reinsurance contracts held (excluding the premium allocation approach). (Form 6 - 32)
(33)Statement of the effects of reinsurance contracts held that are initially recognized in the period. (Form 6 - 33)
(34)Statement of the expected recognition of the contractual service margin for the reinsurance contracts held. (Form 6 - 34)
(35)Statement of assets on insurance products in separate accounts. (Form 6 - 35)
(36)Statement of reconciliation for assets on insurance products of in separate accounts. (Form 6 - 36)
(37)Statement of short-term borrowing. (Form 7 - 1)
(38)Statement of notes payable. (Form 7 - 2)
(39)Statement of other payables. (Form 7 - 4)
(40)Statement of liabilities directly associated with assets held for sale. (Form 7 - 4)
(41)Statement of financial liabilities measured at fair value through profit or loss. (Form 7 - 5)
(42)Statement of financial liabilities measured at amortized cost. (Form 7 - 6)
(43)Statement of changes in financial liabilities of investment contracts. (Form 7 - 7)
(44)Statement of financial liabilities for hedging. (Form 7 - 8)
(45)Statement of bonds payable. (Form 7 - 9)
(46)Statement of preferred shares liability. (Form 7 - 10)
(47)Statement of other financial liabilities. (Form 7 - 11)
(48)Statement of changes in special reserves. (Form 7 - 12)
(49)Statement of changes in special reserves (special reserves for catastrophic event and fluctuation of risk). (Form 7 - 13)
(50)Calculation of special reserves (special reserves for catastrophic event and fluctuation of risk) allocated. (Form 7 - 14)
(51)Calculation of special reserves (special reserves for catastrophic event and fluctuation of risk) recovered. (Form 7 - 15)
(52)Statement of changes in other reserves. (Form 7 - 16)
(53)Statement of provisions. (Form 7 - 17)
(54)Statement of lease liabilities (Form 7-18)
(55)Statement of deferred tax liabilities. (Form 7 -19)
(56)Statement of other liabilities. (Form 7 - 20)
2. Statements of profit or loss items:
(1)Statement of insurance revenue. (Form 8 - 1)
(2)Statement of insurance service expenses. (Form 8 - 2)
(3)Statement of income or expenses from reinsurance contracts held. (Form 8 - 3)
(4)Statement of interest income. (Form 8 - 4)
(5)Statement of gain (loss) on financial assets and liabilities at fair value through profit or loss. (Form 8 - 5)
(6)Statement of realized gain (loss) on financial assets at fair value through other comprehensive income. (Form 8 -6)
(7)Statement of gain (loss) from derecognition of financial assets measured at amortized cost. (Form 8 - 7)
(8)Statement of share of profit (loss) of associates and joint ventures accounted for using equity method. (Form 8 - 8)
(9)Statement of foreign exchange gain (loss). (Form 8 - 9)
(10)Statement of gain (loss) on investment property. (Form 8 - 10)
(11)Statement of expected credit loss and reversal on investment. (Form 8 - 11)
(12)Statement of other impairment loss and reversal on investment. (Form 8 - 12)
(13)Statement of insurance finance income or expenses. (Form 8 - 13)
(14)Statement of finance income or expenses reinsurance contracts held. (Form 8 - 14)
(15)Statement of net income on assets on insurance products in separate accounts. (Form 8 - 15)
(16)Statement of other net investment gains (losses). (Form 8 - 16)
(17)Statement of other operating income or cost. (Form 8 - 17)
(18)Statement of other income and expense - net. (Form 8 - 18)
(19)Statement of finance costs. (Form 8 - 19)
(20)Statement of other operating expenses. (Form 8 - 20)
(21)Summary of employee benefits, depreciation, depletion and amortization expenses by functional account. (Form 8 - 21)
(22)Statement of non-operating income and expenses. (Form 8 - 22)
An insurance enterprise may determine, having regard to the concept of materiality, whether or not to separately present the schedules of assets, liabilities and equity described in Subparagraph 1 of the preceding paragraph.