The Taiwan Financial Services Commission published December 2025 insurance industry profit and loss, net value and foreign exchange figures, showing total pre tax profit of NT$193.7 billion, driven by a large year on year decline in life insurers’ earnings alongside higher profitability at non life insurers. Life insurance enterprises recorded pre tax profit of NT$156.9 billion, down NT$158.6 billion or 50.3% from the prior year, while non life insurance enterprises posted pre tax profit of NT$36.8 billion, up NT$10.8 billion or 41.5%. Owners’ equity for the sector totalled NT$2,884.8 billion, with life insurers at NT$2,712.4 billion, up NT$126.4 billion or 4.9%, and non life insurers at NT$172.4 billion, up NT$21.3 billion or 14.1%. The New Taiwan Dollar appreciated 4.27% against the US Dollar versus end 2024, and life insurers’ cumulative foreign exchange valuation reserve increased to NT$613.7 billion, up NT$394.1 billion; the combined impact of exchange and hedging gains or losses and the net effect of volatility on the reserve was NT$-821.2 billion. Over the same period, life insurers’ overseas investments generated net gains of NT$518.5 billion, including exchange and hedging results but excluding the net effect of volatility on the foreign exchange valuation reserve.