For excess interest expense incurred by an insurance enterprise from providing its retired employees preferential savings rate in excess of market rate in accordance with its internal rules or employment contract and for long-term severance benefits paid by the post office to its employees of simple life insurance business, IAS 19 – Employee Benefits applies immediately when the employee retires.

Unless it is approved or otherwise prescribed by the competent authority, an insurance enterprise shall observe the following provisions with regard to its financial reports:
1. Within 75 days after the end of each fiscal year, prepare consolidated and parent company only financial reports in accordance with these Regulations, have the reports audited and certified by a CPA, passed by the board of directors (council) and acknowledged by the supervisors, and then submit them to the competent authority. In the case of a domestic insurance enterprise, the insurance enterprise shall also have the reports acknowledged in its shareholders’ meeting and then submit them to the competent authority for record within fifteen (15) days afterwards. However a non-public insurance enterprise that is the subsidiary of a financial holding company shall complete the preparation of its financial report and submit it to the competent authority within 3 months after the end of each fiscal year.
2. Within 2 months after the end of each half fiscal year, prepare consolidated and parent company only financial reports in accordance with these Regulations and have the reports audited and certified by a CPA, passed by the board of directors (council) and acknowledged by the supervisors.
3. Within 45 days after the end of the first quarter and the third quarter, prepare a financial report in accordance with these Regulations and have it reviewed by a CPA and submit it to the board of directors (council).

The financial report and related attachments that a publicly held insurance enterprise is required to file under Article 36 of the Securities and Exchange Act shall be separately bound and submitted to the FSC Securities and Futures Bureau. If the stock of the insurance enterprise is listed on the stock exchange, a copy shall also be sent to Taiwan Stock Exchange Corporation; if the stock of the insurance enterprise is traded over-the-counter, a copy shall also be sent to Taipei Exchange.
The forms for affiliates that a publicly held insurance enterprise is required to prepare in accordance with the Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises as well as documents required to file in accordance with Article 6 herein shall also be filed with a copy sent to the relevant organizations in accordance with the preceding paragraph.

An insurance enterprise shall submit financial and business reports in accordance with these Regulations, and in addition, compile information on its business and financial conditions according to the prescribed format and content, and report the information to the competent authority or an institution designated by the competent authority within the time period prescribed by the competent authority.
Information on investment-linked insurance products shall be filled out in the forms and in a format prescribed by the competent authority.

These Regulations shall come into force from the date of promulgation, with the exception of Article 2, Article 4, Article 6, Paragraph 1 of Article 7, Articles 8 ~ 11, Item (4)-G of Subparagraph 1, Subparagraphs 10, 13 and 14 of Paragraph 4 of Article 12, Article 13, Article 15, Subparagraph 2, Paragraph 1 of Article 17, Article 19, Article 26, Article 27, Article 30, and Article 34 amended and promulgated on October 21, 2014, which shall come into force from fiscal year 2015 on, articles amended and promulgated on January 24, 2017, which shall come into force from fiscal year 2017 on, articles amended and promulgated on August 23, 2017, which shall come into force from fiscal year 2018 on, subparagraphs 11 and 12 of Paragraph 3, and Paragraph 6 of Article 9, Article 10, Article 15, Article 29, and Form 1 of Article 19 amended and promulgated on July 30, 2018, which shall come into force from fiscal year 2019 on, articles amended and promulgated on March 24 and May 11, 2020, which shall come into force from fiscal year 2020 on, and articles amended and promulgated on November 18, 2021, which shall come into force from fiscal year 2022 on , Article 6 and Article 9, amended and promulgated on December 29, 2022, which shall come into force from fiscal year 2023 on, articles amended and promulgated on November 8, 2023, which shall come into force from fiscal year 2026 on, Subparagraph 9 of Article 20 amended and promulgated on January 23, 2024, which shall come into force from fiscal year 2026 on.