{"id":1525,"date":"2020-12-10T15:37:55","date_gmt":"2020-12-10T07:37:55","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=1525"},"modified":"2021-02-08T16:52:00","modified_gmt":"2021-02-08T08:52:00","slug":"ifrs-17%e6%9c%83%e8%a8%88%e8%99%95%e7%90%86%e8%a7%a3%e6%9e%90%ef%bc%9a-%e4%b8%80%e8%88%ac%e8%a1%a1%e9%87%8f%e6%a8%a1%e5%9e%8b%e4%b8%8b%e7%8d%b2%e5%88%a9%e6%80%a7%e7%be%a4%e7%b5%84%e4%b9%8b%e5%8e%9f","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e6%9c%83%e8%a8%88%e8%99%95%e7%90%86%e8%a7%a3%e6%9e%90%ef%bc%9a-%e4%b8%80%e8%88%ac%e8%a1%a1%e9%87%8f%e6%a8%a1%e5%9e%8b%e4%b8%8b%e7%8d%b2%e5%88%a9%e6%80%a7%e7%be%a4%e7%b5%84%e4%b9%8b%e5%8e%9f\/","title":{"rendered":"IFRS 17\u6703\u8a08\u8655\u7406\u89e3\u6790\uff1a \u4e00\u822c\u8861\u91cf\u6a21\u578b\u4e0b\u7372\u5229\u6027\u7fa4\u7d44\u4e4b\u539f\u59cb\u8a8d\u5217"},"content":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\u7b2c421\u671f\uff0f\u694a\u5b5f\u840d\u3001\u8521\u5f65\u537f\u3001\u7c21\u96ea\u82b3\u3001\u65bd\u5b87\u878d\u30112020-12-10<\/p>\n<p>\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17 \u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff08IFRS 17\uff09 \u70ba\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u76ee\u524d\u767c\u5e03\u4e4b\u6700\u65b0\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff0c\u5176\u5c07\u53d6\u4ee3\u73fe\u884c\u4fdd\u96aa\u6703\u8a08\u6e96\u5247\uff0c\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c4 \u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff08IFRS 4\uff09\uff0c\u800c\u65bc2023\u5e74\u958b\u59cb\u9069\u7528\u3002\u57fa\u65bcIFRS 17 \u5c0d\u4fdd\u96aa\u5408\u7d04\u4e4b\u76f8\u95dc\u8ca0\u50b5\u8207\u6536\u76ca\u8cbb\u640d\u4e4b\u8655\u7406\u898f\u5b9a\u6709\u91cd\u5927\u8b8a\u9769\uff0c\u9810\u671f\u5c0d\u4fdd\u96aa\u696d\u8005\u5c07\u4fc2\u986f\u8457\u4e4b\u885d\u64ca\u8207\u6311\u6230\uff0c\u6211\u570b\u4e3b\u7ba1\u6a5f\u95dc\u4e43\u63d0\u4f9b\u8f03\u9577\u4e4b\u7de9\u885d\u671f\uff0c\u64ec\u8b70\u5c07\u6211\u570b\u958b\u59cb\u9069\u7528IFRS 17 \u4e4b\u6642\u9593\u5ef6\u81f32026 \u5e74\uff0c\u4ea6\u5373\u4ee52025 \u5e741 \u67081 \u65e5\u70ba\u9069\u7528IFRS 17 \u4e4b\u958b\u5e33\u65e5\u3002\u7136\u70ba\u6c42\u80fd\u9806\u5229\u63a5\u8eccIFRS 17\uff0c\u6211\u570b\u4e3b\u7ba1\u6a5f\u95dc\u4ea6\u8981\u6c42\u4fdd\u96aa\u696d\u8005\u9808\u65bc2024 \u5e74\u958b\u59cb\u5e73\u884c\u6e2c\u8a66\uff0c\u4ea6\u5373\u9069\u7528IFRS 17 \u4e4b\u76f8\u95dc\u7cfb\u7d71\u9808\u65bc2023 \u5e74\u5e95\u524d\u5b8c\u6210\u4e0a\u7dda\u3002<!--more--><\/p>\n<p>IFRS 17 \u9069\u7528\u6240\u5e36\u4f86\u4e4b\u5f71\u97ff\u5df2\u70ba\u5404\u754c\u6240\u6ce8\u610f\uff0c\u5c24\u5176\u9069\u7528\u5f8c\u5c07\u4f7f\u4fdd\u96aa\u696d\u8005\u4e4b\u8ca0\u50b5\u907d\u589e\u53ca\u6536\u5165\u5927\u6e1b\u4e4b\u6548\u61c9\u66f4\u5f15\u767c\u95dc\u6ce8\u3002\u7136\u800c\uff0c\u5c0d\u591a\u6578\u6703\u8a08\u4eba\u800c\u8a00\uff0c\u7531IFRS 17 \u6e96\u5247\u5167\u5bb9\u4e86\u89e3\u4fdd\u96aa\u5408\u7d04\u4e4b\u76f8\u95dc\u6703\u8a08\u8655\u7406\u537b\u975e\u6613\u4e8b\u3002\u4e8b\u5be6\u4e0a\uff0cIFRS 17 \u898f\u7bc4\u4fdd\u96aa\u696d\u8005\u5c0d\u5176\u6240\u767c\u884c\u4e4b\u4fdd\u96aa\u5408\u7d04\u61c9\u5982\u4f55\u8a8d\u5217\u76f8\u95dc\u4e4b\u8ca0\u50b5\u8207\u6536\u76ca\u8cbb\u640d\uff0c\u800c\u4fdd\u96aa\u5408\u7d04\u4fc2\u4fdd\u96aa\u696d\u8005\u627f\u8afe\u63d0\u4f9b\u4fdd\u96aa\u670d\u52d9\u4e88\u5ba2\u6236\u4e4b\u5408\u7d04\uff0c\u6027\u8cea\u4e0a\u985e\u540c\u63d0\u4f9b\u52de\u52d9\u4e88\u5ba2\u6236\u4e4b\u5ba2\u6236\u5408\u7d04\uff1b\u6545\u5728\u8ca1\u52d9\u5831\u8868\u9700\u5177\u53ef\u6bd4\u6027\u4e4b\u524d\u63d0\u4e0b\uff0cIFRS 17 \u6703\u8a08\u8655\u7406\u4e4b\u57fa\u672c\u6982\u5ff5\u8207\u898f\u7bc4\u4f01\u696d\u5c0d\u5ba2\u6236\u5408\u7d04\u61c9\u5982\u4f55\u8a8d\u5217\u76f8\u95dc\u4e4b\u8cc7\u7522\u8ca0\u50b5\u8207\u6536\u5165\u7684\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c15 \u865f\u300c\u5ba2\u6236\u5408\u7d04\u6536\u5165\u300d\uff08IFRS 15\uff09\u76f8\u7576\u4e00\u81f4\u3002\u60df\u4fdd\u96aa\u5408\u7d04\u901a\u5e38\u8f03\u4e00\u822c\u5ba2\u6236\u5408\u7d04\u6d89\u53ca\u66f4\u591a\u4e0d\u78ba\u5b9a\u6027\uff0c\u662f\u4ee5\u7cbe\u7b97\u4f30\u8a08\u5c0d\u8ca1\u52d9\u5831\u8868\u4e2d\u5c31\u4fdd\u96aa\u5408\u7d04\u6240\u5831\u5c0e\u4e4b\u6578\u5b57\u5177\u6709\u95dc\u9375\u6027\u5f71\u97ff\uff0c\u4e5f\u56e0\u800c\u4f7f\u6703\u8a08\u4eba\u89ba\u5f97IFRS 17 \u56f0\u96e3\u8271\u6f80\u3002\u6545\u6b64\uff0c\u7b46\u8005\u898f\u5283\u81ea\u672c\u671f\u8d77\u4ee5\u7cfb\u5217\u6027\u65b9\u5f0f\u5448\u73fe\u6703\u8a08\u4eba\u8996\u89d2\u7684IFRS 17 \u89e3\u6790\uff0c \u671f\u80fd\u6709\u52a9\u6703\u8a08\u4eba\u638c\u63e1IFRS 17 \u4e0b\u4e4b\u4fdd\u96aa\u5408\u7d04\u6703\u8a08\u8655\u7406\uff0c\u540c\u6642\u4ea6\u589e\u9032\u8ca1\u52d9\u5831\u8868\u4f7f\u7528\u8005\u5728IFRS 17 \u9069\u7528\u5f8c\u5c0d\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u8868\u4e4b\u4e86\u89e3\u3002<\/p>\n<p><span style=\"color: #3366ff;\"><strong>IFRS 17\u4e4b\u79d1\u76ee\u55ae\u4f4d\uff0d\u5408\u7d04\u7fa4\u7d44<\/strong><\/span><\/p>\n<p>IFRS 17 \u4e4b\u79d1\u76ee\u55ae\u4f4d\u662f\u4e86\u89e3IFRS 17 \u6642\u9996\u5148\u9808\u6ce8\u610f\u4e4b\u91cd\u9ede\u3002\u4e0d\u540c\u65bcIFRS 15 \u898f\u5b9a\u4ee5\u300c\u500b\u5225\u5408\u7d04\u300d\u70ba\u79d1\u76ee\u55ae\u4f4d\uff0cIFRS 17 \u4e4b\u79d1\u76ee\u55ae\u4f4d\u4fc2\u300c\u5408\u7d04\u7fa4\u7d44\u300d\uff08group\uff09\uff0c\u5373\u4ee5\u6bcf\u4e00\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\u70ba\u55ae\u4f4d\u9032\u884c\u6703\u8a08\u8655\u7406\u3002\u6240\u8b02\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\uff0c\u4fc2\u898f\u5b9a\u4fdd\u96aa\u696d\u8005\u9808\u5148\u5c07\u5176\u6240\u767c\u884c\u4fdd\u96aa\u5408\u7d04\u6309\u300c\u5177\u985e\u4f3c\u98a8\u96aa\u4e14\u5171\u540c\u7ba1\u7406\u300d\u4e4b\u689d\u4ef6\u5340\u5206\u70ba\u5404\u500b\u4fdd\u96aa\u5408\u7d04\u7d44\u5408\uff08portfolio\uff09\uff0c \u518d\u7531\u6bcf\u4e00\u5408\u7d04\u7d44\u5408\u5283\u5206\u51fa\u5404\u500b\u5408\u7d04\u7fa4\u7d44\u3002\u6bcf\u4e00\u7fa4\u7d44\u5167\u6240\u5305\u542b\u5408\u7d04\u4e4b\u767c\u884c\u6642\u9593\u76f8\u9694\u4e0d\u5f97\u8d85\u904e\u4e00\u5e74\uff0c\u4e14\u81f3\u5c11\u9808\u6309\u7fa4\u7d44\u539f\u59cb\u8a8d\u5217\u6642\u4e4b\u7372\u5229\u80fd\u529b\u5340\u5206\u70ba\u4ee5\u4e0b\u4e09\u7a2e\u7fa4\u7d44\uff1a\u2460\u539f\u59cb\u8a8d\u5217\u6642\u5373\u70ba\u8667\u640d\u6027\u4e4b\u7fa4\u7d44\uff1b\u2461\u539f\u59cb\u8a8d\u5217\u6642\u7121\u986f\u8457\u53ef\u80fd\u5f8c\u7e8c\u6210\u70ba\u8667\u640d\u6027\u4e4b\u7fa4\u7d44\uff1b\u2462\u5269\u9918\u5408\u7d04\u4e4b\u7fa4\u7d44\uff0c\u800c\u5408\u7d04\u7fa4\u7d44\u65bc\u539f\u59cb\u8a8d\u5217\u6642\u5efa\u7acb\u5f8c\u5373\u4e0d\u5f97\u518d\u91cd\u65b0\u5283\u5206\u3002\u7531\u65bc\u4e09\u7a2e\u7372\u5229\u80fd\u529b\u7fa4\u7d44\u4e2d\u300c\u539f\u59cb\u8a8d\u5217\u6642\u7121\u986f\u8457\u53ef\u80fd\u5f8c\u7e8c\u6210\u70ba\u8667\u640d\u6027\u4e4b\u7fa4\u7d44\u300d\u8207\u300c\u5269\u9918\u5408\u7d04\u4e4b\u7fa4\u7d44\u300d\u4e4b\u6703\u8a08\u8655\u7406\u76f8\u540c\uff0c\u4ee5\u4e0b\u5c07\u5169\u8005\u5408\u7a31\u70ba\u300c\u7372\u5229\u6027\u7fa4\u7d44\u300d\uff0c\u4ee5\u8207\u300c\u539f\u59cb\u8a8d\u5217\u6642\u5373\u70ba\u8667\u640d\u6027\u4e4b\u7fa4\u7d44\u300d\u4e4b\u300c\u8667\u640d\u6027\u7fa4\u7d44\u300d\u5206\u5225\u3002<\/p>\n<p>IFRS 17 \u6240\u898f\u7bc4\u4e4b\u4fdd\u96aa\u5408\u7d04\u6703\u8a08\u8655\u7406\u4f5c\u6cd5\uff0c\u5305\u62ec\u591a\u6578\u4fdd\u96aa\u5408\u7d04\u9808\u9069\u7528\u4e4b\u300c\u4e00\u822c\u8861\u91cf\u6a21\u578b\u300d\uff08General Measurement Model\uff1bGMM\uff09\uff0c\u4e00\u5e74\u671f\u6216\u66f4\u77ed\u671f\u4fdd\u96aa\u5408\u7d04\u53ef\u9078\u64c7\u9069\u7528\u4e4b\u300c\u4fdd\u8cbb\u5206\u6524\u6cd5\u300d\uff08Premium Allocation Approach\uff1bPAA\uff09\uff0c\u4ee5\u53ca\u5177\u76f4\u63a5\u53c3\u8207\u7279\u6027\u4fdd\u96aa\u5408\u7d04\u5982\u6295\u8cc7\u578b\u4fdd\u55ae\u6240\u9069\u7528\u4e4b\u300c\u8b8a\u52d5\u6536\u8cbb\u6cd5\u300d\uff08Variable Fee Approach\uff1bVFA\uff09\u3002\u672c\u7cfb\u5217IFRS 17 \u89e3\u6790\u5c07\u7531GMM\u958b\u59cb\uff0c \u53c3\u7167IFRS 17 \u4e2d\u4e4b\u91cb\u4f8b\uff08Illustrative Examples\uff09\u5efa\u7acb\u7c21\u4f8b\u6b21\u7b2c\u8aaa\u660e\u6b64\u4e09\u7a2e\u4f5c\u6cd5\uff0c\u4e26\u63a1\u9010\u6b65\u64f4\u5145\u7c21\u4f8b\u60c5\u5883\u4e4b\u65b9\u5f0f\u8aaa\u660e\u76f8\u95dc\u4e4b\u6703\u8a08\u8655\u7406\u898f\u5b9a\u3002<\/p>\n<p><strong><span style=\"color: #3366ff;\">GMM\u4e0b\u7372\u5229\u6027\u7fa4\u7d44\u4e4b\u539f\u59cb\u8a8d\u5217<\/span><\/strong><\/p>\n<p>\u4fdd\u96aa\u696d\u8005\u767c\u884c\u6bcf\u4e00\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\u4e26\u6536\u53d6\u4fdd\u8cbb\u6642\uff0c \u6027\u8cea\u4e0a\u7b49\u540cIFRS 15 \u6240\u898f\u7bc4\u4e4b\u5ba2\u6236\u5408\u7d04\u4e2d\u4f01\u696d\u65bc\u6eff\u8db3\u5c65\u7d04\u7fa9\u52d9\u524d\u6536\u53d6\u5c0d\u50f9\uff0c\u6545\u4fdd\u96aa\u696d\u8005\u9808\u8a8d\u5217\u6b64\u5408\u7d04\u7fa4\u7d44\u4e4b\u5408\u7d04\u8ca0\u50b5\uff0cIFRS 17 \u7a31\u4e4b\u70ba\u300c\u5269\u9918\u4fdd\u969c\u8ca0\u50b5\u300d\uff08Liabilities for Remaining Coverage\uff1bLRC\uff09\u3002\u800c\u5982\u540c\u4e00\u822c\u5546\u54c1\u6216\u52de\u52d9\u4e4b\u5b9a\u50f9\uff0c\u5408\u7d04\u7fa4\u7d44\u4e4b\u4fdd\u8cbb\u4fc2\u5305\u542b\u5c0d\u9810\u671f\u5c65\u884c\u5408\u7d04\u6210\u672c\u4e4b\u56de\u6536\u53ca\u9810\u671f\u5c07\u8cfa\u5f97\u5229\u6f64\u3002\u5c0d\u9810\u671f\u5c65\u884c\u5408\u7d04\u6210\u672c\u4e4b\u56de\u6536\uff0c\u4fc2\u4fdd\u96aa\u696d\u8005\u5c0d\u5c65\u884c\u5408\u7d04\u5c07\u767c\u751f\u4e4b\u672a\u4f86\u73fe\u91d1\u6d41\u91cf\u4f30\u8a08\u4e4b\u6298\u73fe\u503c\uff08Estimate of Present Value of Future Cash Flow\uff1bEPV\uff09\u4e4b\u56de\u6536\u3002\u9810\u671f\u5c07\u8cfa\u5f97\u5229\u6f64\u5247\u5305\u62ec\u5169\u90e8\u5206\uff1a\u5176\u4e00\u662f\u7531\u65bc\u975e\u8ca1\u52d9\u98a8\u96aa\uff08Non-financial Risk\uff09\u5c07\u4f7f\u6b64\u5408\u7d04\u7fa4\u7d44\u4e4b\u73fe\u91d1\u6d41\u91cf\u91d1\u984d\u53ca\u6642\u9ede\u5b58\u5728\u4e0d\u78ba\u5b9a\u6027\uff0c\u4fdd\u96aa\u696d\u8005\u5c31\u627f\u64d4\u6b64\u4e0d\u78ba\u5b9a\u6027\u6240\u8981\u6c42\u4e4b\u88dc\u511f\uff0c IFRS 17 \u7a31\u4e4b\u70ba\u300c\u5c0d\u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u98a8\u96aa\u8abf\u6574\u300d\uff08Risk Adjustment to Non-financial Risk\uff1bRA\uff09\uff1b\u5176\u4e8c\u5247\u662f\u672a\u4f86\u63d0\u4f9b\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u5c07\u7372\u5f97\u7684\u5229\u6f64\uff0cIFRS 17 \u7a31\u4e4b\u70ba\u300c\u5408\u7d04\u670d\u52d9\u908a\u969b\u300d\uff08Contract Service Margin\uff1bCSM\uff09\u3002RA\u5c07\u65bc\u5408\u7d04\u671f\u9593\u5167\u96a8\u8457\u4e0d\u78ba\u5b9a\u6027\u9010\u6f38\u6d88\u5931\u800c\u65bc\u5404\u671f\u8cfa\u5f97\uff0cCSM\u5c07\u65bc\u5408\u7d04\u671f\u9593\u5167\u96a8\u8457\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u9010\u6b65\u63d0\u4f9b\u800c\u65bc\u5404\u671f\u8cfa\u5f97\uff0c\u5404\u671f\u4e4b\u6240\u8cfa\u5f97RA\u8207\u6240\u8cfa\u5f97CSM\u4e4b\u5408\u8a08\u6578\u5373\u70ba\u5404\u671f\u6240\u8a8d\u5217\u4e4b\u4fdd\u96aa\u670d\u52d9\u5229\u6f64\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\u7b2c421\u671f\uff0f\u694a\u5b5f\u840d\u3001\u8521\u5f65\u537f\u3001\u7c21\u96ea\u82b3\u3001\u65bd\u5b87\u878d\u30112020-12-10 \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17 \u865f\u300c\u4fdd&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17%e6%9c%83%e8%a8%88%e8%99%95%e7%90%86%e8%a7%a3%e6%9e%90%ef%bc%9a-%e4%b8%80%e8%88%ac%e8%a1%a1%e9%87%8f%e6%a8%a1%e5%9e%8b%e4%b8%8b%e7%8d%b2%e5%88%a9%e6%80%a7%e7%be%a4%e7%b5%84%e4%b9%8b%e5%8e%9f\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IFRS 17\u6703\u8a08\u8655\u7406\u89e3\u6790\uff1a \u4e00\u822c\u8861\u91cf\u6a21\u578b\u4e0b\u7372\u5229\u6027\u7fa4\u7d44\u4e4b\u539f\u59cb\u8a8d\u5217<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-1525","post","type-post","status-publish","format-standard","hentry","category-ifrs17"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/1525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/comments?post=1525"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/1525\/revisions"}],"predecessor-version":[{"id":1526,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/1525\/revisions\/1526"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=1525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=1525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=1525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}