{"id":1616,"date":"2021-02-08T16:49:03","date_gmt":"2021-02-08T08:49:03","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=1616"},"modified":"2021-02-08T16:49:35","modified_gmt":"2021-02-08T08:49:35","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%be%8c","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%be%8c\/","title":{"rendered":"IFRS 17 \u6703\u8a08\u8655\u7406\u89e3\u6790\uff1a \u4e00\u822c\u8861\u91cf\u6a21\u578b\u4e0b\u7372\u5229\u6027\u7fa4\u7d44 \u4e4b\u5f8c\u7e8c\u8861\u91cf\uff08I\uff09"},"content":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\u7b2c423\u671f\u7b2c22\u9801\uff0f\u694a\u5b5f\u840d\u3001\u8521\u5f65\u537f\u3001\u6797\u5ead\u5b89\u3001\u65bd\u5b87\u878d\u30112021-02-08<\/p>\n<p><strong>\u5728IFRS 17 \u7684\u898f\u7bc4\u4e2d\uff0c\u4fdd\u96aa\u5408\u7d04\u8a8d\u5217\u6642\u9808\u4ee5\u300c\u5408\u7d04\u7fa4\u7d44\u300d\u8a8d\u5217\uff0c\u4e26\u4ee5\u539f\u59cb\u8a8d\u5217\u6642\u662f\u5426\u8667\u640d\u9032\u884c\u5283\u5206\u3002\u672c\u7cfb\u5217\u6587\u7ae0\u65bc\u524d\u671f\u89e3\u6790\u7372\u5229\u6027\u5408\u7d04\u7fa4\u7d44\u4e4b\u539f\u59cb\u8a8d\u5217\u6703\u8a08\u8655\u7406\uff0c\u672c\u6587\u63a5\u7e8c\u8aaa\u660e\u5f8c\u7e8c\u8861\u91cf\u4e4b\u65b9\u5f0f\u3002<\/strong><!--more--><\/p>\n<p>\u4fdd\u96aa\u696d\u8005\u767c\u884c\u6bcf\u4e00\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\u4e26\u6536\u53d6\u4fdd\u8cbb\uff0c\u6027\u8cea\u4e0a\u7b49\u540cIFRS 15\u300c\u5ba2\u6236\u5408\u7d04\u4e4b\u6536\u5165\u300d\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\u5c07\u6240\u6536\u53d6\u4fdd\u8cbb\u539f\u59cb\u8a8d\u5217\u70ba\u6b64\u5408\u7d04\u7fa4\u7d44\u4e4b\u5408\u7d04\u8ca0\u50b5\uff0cIFRS 17\u7a31\u4e4b\u70ba\u300c\u5269\u9918\u4fdd\u969c\u8ca0\u50b5\uff08Liabilities for RemainingCoverage\uff1bLRC\uff09\u300d\u3002\u56e0\u4fdd\u8cbb\u4e4b\u5b9a\u50f9\u5305\u542b\u5c0d\u9810\u671f\u5c65\u884c\u5408\u7d04\u6210\u672c\u4e4b\u56de\u6536\u53ca\u9810\u671f\u5c07\u8cfa\u5f97\u5229\u6f64\uff0c\u662f\u4ee5LRC\u7531\u4e09\u9805\u7d44\u6210\u90e8\u5206\u6240\u69cb\u6210\uff1a\uff081\uff09 \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\uff0c \u6b64\u90e8\u5206\u4fdd\u8cbb\u4fc2\u5c0d\u9810\u671f\u5c65\u884c\u5408\u7d04\u6210\u672c\u4e4b\u56de\u6536\uff1b\uff082\uff09\u5c0d\u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u98a8\u96aa\u8abf\u6574\uff08Risk Adjustment to Non-financial Risk\uff1bRA\uff09\uff0c\u6b64\u90e8\u5206\u4fdd\u8cbb\u5c6c\u9810\u671f\u5c07\u8cfa\u5f97\u5229\u6f64\uff0c\u4f86\u81ea\u4fdd\u96aa\u696d\u8005\u627f\u64d4\u6e90\u81ea\u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u4e0d\u78ba\u5b9a\u6027\u800c\u8981\u6c42\u4e4b\u88dc\u511f\uff1b\u4ee5\u53ca\uff083\uff09\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contract Service Margin\uff1bCSM\uff09\uff0c\u6b64\u90e8\u5206\u4fdd\u8cbb\u4ea6\u5c6c\u9810\u671f\u5c07\u8cfa\u5f97\u5229\u6f64\uff0c\u4f86\u81ea\u4fdd\u96aa\u696d\u8005\u5c0d\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u4e4b\u63d0\u4f9b\u3002\u6709\u95dcLRC\u4e4b\u539f\u59cb\u8a8d\u5217\uff0c\u8acb\u8b80\u8005\u53c3\u95b1\u672c\u520a\u524d\uff08421\uff09\u671f\uff082020\u5e7412\u6708\u865f\uff09\u4e4b\u672c\u7cfb\u5217\u89e3\u6790\u3002<\/p>\n<p><strong>\u300c\u5269\u9918\u4fdd\u969c\u8ca0\u50b5\u300d\u4e4b\u5f8c\u7e8c\u8861\u91cf<\/strong><\/p>\n<p>LRC\u5728\u539f\u59cb\u8a8d\u5217\u5f8c\uff0c\u5c07\u6709\u4ee5\u4e0b\u5169\u9805\u57fa\u672c\u8b8a\u52d5\uff1a\uff081\uff09\u56e0\u6536\u53d6\u7e8c\u671f\u4fdd\u8cbb\u8207\u8a8d\u5217LRC\u4e4b\u5229\u606f\u8cbb\u7528\uff08IFRS 17 \u7a31\u4e4b\u70ba\u300c\u4fdd\u96aa\u8ca1\u52d9\u8cbb\u7528\u300d\uff09\u800c\u4f7fLRC\u589e\u52a0\uff0c\u4ee5\u53ca\uff082\uff09\u4f9d\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u4e4b\u63d0\u4f9b\u8f49\u5217\u70ba\u4fdd\u96aa\u6536\u5165\u800c\u4f7fLRC\u6e1b\u5c11\u3002\u95dc\u65bc\u57fa\u672c\u8b8a\u52d5\uff081\uff09\uff0c \u6536\u53d6\u4fdd\u8cbb\u6545LRC\u589e\u52a0\u5373\u5982IFRS15 \u4e2d\u9810\u6536\u8ca8\u6b3e\u4f7f\u5408\u7d04\u8ca0\u50b5\u589e\u52a0\uff0c\u800cLRC\u9808\u52a0\u8a08\u5229\u606f\u4e4b\u6703\u8a08\u8655\u7406\uff0c\u4ea6\u8207IFRS 15 \u5408\u7d04\u8ca0\u50b5\u9808\u52a0\u8a08\u5229\u606f\u4e4b\u7cbe\u795e\u5b8c\u5168\u76f8\u540c\u3002\u4f46\u9808\u6ce8\u610f\uff0cIFRS17 \u5c0dLRC\u52a0\u8a08\u5229\u606f\u4e4b\u8a08\u7b97\u65b9\u5f0f\u8207IFRS 15 \u4e4b\u898f\u5b9a\u6709\u6240\u4e0d\u540c\u800c\u66f4\u70ba\u8907\u96dc\u3002IFRS 15 \u4fc2\u4ee5\u55ae\u4e00\u5229\u7387\uff08\u5408\u7d04\u958b\u59cb\u6642\u4e4b\u55ae\u7368\u878d\u8cc7\u5229\u7387\uff09\u8a08\u7b97\u5408\u7d04\u8ca0\u50b5\u5404\u671f\u61c9\u8a8d\u5217\u4e4b\u5229\u606f\u8cbb\u7528\uff1bIFRS 17 \u5247\u9808\u5c31LRC\u4e4bEPV\u3001RA\u53caCSM\u4e09\u9805\u7d44\u6210\u90e8\u5206\uff0c\u5404\u5225\u63a1\u4e0d\u540c\u5229\u7387\u6216\u65b9\u5f0f\u8a08\u7b97\u5176\u5404\u671f\u61c9\u8a8d\u5217\u4e4b\u4fdd\u96aa\u8ca1\u52d9\u8cbb\u7528\u3002\u6839\u64daIFRS 17 \u898f\u5b9a\uff0c\u5c31LRC\u671f\u521d\u9918\u984d\u8a08\u7b97\u7576\u671f\u61c9\u8a8d\u5217\u4e4b\u4fdd\u96aa\u8ca1\u52d9\u8cbb\u7528\u6642\uff0cCSM\u61c9\u5c31\u671f\u521d\u9918\u984d\u63a1\u539f\u59cb\u8a8d\u5217\u6642\u4e4b\u6298\u73fe\u7387\u8a08\u7b97\uff1bEPV\u61c9\u5c31\u671f\u521d\u9918\u984d\u63a1\u7576\u671f\u671f\u521d\u4e4b\u73fe\u6642\u6298\u73fe\u7387\u8a08\u7b97\uff1bRA\u5247\u53ef\u9078\u64c7\u5c31\u671f\u521d\u9918\u984d\u63a1\u7576\u671f\u671f\u521d\u4e4b\u73fe\u6642\u6298\u73fe\u7387\u8a08\u7b97\uff0c\u6291\u6216\u9078\u64c7\u4e0d\u52a0\u8a08\u4fdd\u96aa\u8ca1\u52d9\u8cbb\u7528\u3002<\/p>\n<p>\u95dc\u65bc\u57fa\u672c\u8b8a\u52d5\uff082\uff09\uff0cLRC\u4f9d\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u4e4b\u63d0\u4f9b\u8f49\u5217\u70ba\u4fdd\u96aa\u6536\u5165\uff0c\u6b64\u6703\u8a08\u8655\u7406\u4ea6\u8207IFRS 15 \u4e2d\u5408\u7d04\u8ca0\u50b5\u96a8\u5c65\u7d04\u7fa9\u52d9\u4e4b\u6eff\u8db3\u8f49\u5217\u70ba\u6536\u5165\u4e4b\u7cbe\u795e\u5b8c\u5168\u76f8\u540c\u3002\u4ea6\u9808\u6ce8\u610f\uff0cIFRS 17 \u898f\u5b9aLRC\u4e4bEPV\u3001RA\u53caCSM\u4e09\u9805\u7d44\u6210\u90e8\u5206\u9808\u5404\u5225\u63a1\u4e0d\u540c\u65b9\u5f0f\u8f49\u5217\u70ba\u4fdd\u96aa\u6536\u5165\uff1aEPV\u6309\u6bcf\u671f\u671f\u521d\u9810\u671f\u4e4b\u7576\u671f\u5c07\u767c\u751f\u4e4b\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u8f49\u5217\u70ba\u4fdd\u96aa\u6536\u5165\uff0cRA\u6309\u7576\u671f\u4e4b\u98a8\u96aa\u91cb\u51fa\u7a0b\u5ea6\u8f49\u5217\u70ba\u4fdd\u96aa\u6536\u5165\uff0cCSM\u5247\u6309\u7576\u671f\u4e4b\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u4e4b\u63d0\u4f9b\u8f49\u5217\u70ba\u4fdd\u96aa\u6536\u5165\u3002<\/p>\n<p>\u5728\u5408\u7d04\u7fa4\u7d44\u539f\u59cb\u8a8d\u5217LRC\u5f8c\uff0c\u82e5\u5f8c\u7e8c\u6240\u6709\u4f30\u8a08\u5747\u7dad\u6301\u4e0d\u8b8a\uff0c\u4e14\u5be6\u969b\u60c5\u6cc1\u4ea6\u8207\u9810\u671f\u76f8\u540c\uff0c \u5247LRC\u5f8c\u7e8c\u5c07\u50c5\u6709\u4e0a\u8ff0\u5169\u9805\u57fa\u672c\u8b8a\u52d5\uff1b\u4f46\u82e5\u5f8c\u7e8c\u9810\u671f\u6709\u6240\u8b8a\u52d5\uff0c\u6216\u5be6\u969b\u60c5\u6cc1\u8207\u539f\u59cb\u8a8d\u5217\u6642\u4e4b\u9810\u671f\u6709\u6240\u4e0d\u540c\uff0c\u5247LRC\u5f8c\u7e8c\u5c1a\u6709\u5176\u4ed6\u8b8a\u52d5\u3002LRC\u4e4b\u5f8c\u7e8c\u8861\u91cf\uff0c\u4ea6\u5373\u5404\u671f\u4e4bLRC\u671f\u672b\u9918\u984d\u8207\u7531LRC\u8f49\u5217\u70ba\u4fdd\u96aa\u6536\u5165\u4e4b\u91d1\u984d\u61c9\u5982\u4f55\u6c7a\u5b9a\uff0c \u5373\u4fc2IFRS 17\u300c\u4e00\u822c\u8861\u91cf\u6a21\u578b\u300d\uff08GMM\uff09\u4e4b\u6703\u8a08\u91cd\u9ede\u3002\u672c\u7cfb\u5217\u89e3\u6790\u5c07\u4ee5\u9010\u6b65\u64f4\u5c55\u60c5\u5883\u4e4b\u7c21\u4f8b\uff0c\u95e1\u660eLRC\u5f8c\u7e8c\u8861\u91cf\u4e4b\u76f8\u95dc\u898f\u5b9a\u53ca\u5176\u61c9\u7528\u3002<\/p>\n<p><strong>\u300c\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u300d\u4e4b\u5f8c\u7e8c\u8861\u91cf<\/strong><\/p>\n<p>\u81f3\u65bc\u5404\u671f\u61c9\u8a8d\u5217\u4e4b\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\uff0c\u5c0d\u7372\u5229\u6027\u7fa4\u7d44\u800c\u8a00\uff0c\u4fc2\u7576\u671f\u70ba\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u4e4b\u63d0\u4f9b\u800c\u767c\u751f\u4e4b\u5be6\u969b\u6210\u672c\uff0c\u4ea6\u5373\u6309\u5df2\u767c\u751f\u4e4b\u5be6\u969b\u5c65\u884c\u5408\u7d04\u6210\u672c\u8a8d\u5217\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u3002\u82e5\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u5df2\u8a8d\u5217\u4f46\u5c1a\u672a\u652f\u4ed8\uff0c\u5247\u5c07\u7522\u751f\u985e\u540c\u61c9\u4ed8\u8cbb\u7528\u4e4b\u8ca0\u50b5\uff0cIFRS 17 \u7a31\u4e4b\u70ba\u300c\u5df2\u767c\u751f\u7406\u8ce0\u8ca0\u50b5\uff08Liabilities for Incurred Claims\uff1bLIC\uff09\u300d\u3002LIC \u7684\u539f\u59cb\u8a8d\u5217\u985e\u540cLRC\uff0c\u4f46\u50c5\u5305\u542bEPV\u8207RA\u800c\u4e0d\u542bCSM\uff0c\u800c\u5176EPV\u8207RA\u4e4b\u5f8c\u7e8c\u8b8a\u52d5\u4e2d\u9664\u6298\u73fe\u7387\u8207\u6298\u73fe\u7387\u8b8a\u52d5\u4e4b\u5f71\u97ff\u8a08\u5165\u4fdd\u96aa\u8ca1\u52d9\u8cbb\u7528\u5916\uff0c\u5176\u4ed6\u5747\u8abf\u6574\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u3002<\/p>\n<p>\u4ee5\u4e0b\u9996\u5148\u4ee5\u300c\u5408\u7d04\u7fa4\u7d44\u5728\u672a\u4f86\u4fdd\u969c\u671f\u9593\u5167\u5f8c\u7e8c\u4f30\u8a08\u5747\u7dad\u6301\u4e0d\u8b8a\u4e14\u5be6\u969b\u60c5\u6cc1\u8207\u9810\u671f\u76f8\u540c\u300d\u4e4b\u57fa\u672c\u8a2d\u5b9a\u5efa\u7acb\u7c21\u4f8b\u4e00\uff0c\u4ee5\u5229\u8b80\u8005\u638c\u63e1LRC\u5f8c\u7e8c\u8861\u91cf\u4e2d\u5169\u9805\u57fa\u672c\u8b8a\u52d5\u4e4b\u6703\u8a08\u8655\u7406\uff0c\u4e26\u4f5c\u70ba\u8207\u9010\u4e00\u7d0d\u5165\u5176\u4ed6\u8b8a\u52d5\u4e4b\u5f8c\u7e8c\u7c21\u4f8b\u52a0\u4ee5\u6bd4\u8f03\u4e4b\u57fa\u790e\u3002\u70ba\u6c42\u7c21\u660e\uff0c\u672c\u7cfb\u5217\u89e3\u6790\u4e2d\u4e4b\u6240\u6709\u7c21\u4f8b\u5747\u5047\u8a2d\u5c0dRA\u9078\u64c7\u4e0d\u52a0\u8a08\u4fdd\u96aa\u8ca1\u52d9\u8cbb\u7528\uff08\u4ea6\u5373\u5c07RA\u5168\u6578\u8a08\u5165\u4fdd\u96aa\u670d\u52d9\u640d\u76ca\u4e2d\uff09\uff0c\u4e14\u6240\u6709\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u5747\u65bc\u767c\u751f\u5f8c\u96a8\u5373\u652f\u4ed8\uff0c\u6545\u4e26\u7121LIC \u4e4b\u5b58\u5728\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\u7b2c423\u671f\u7b2c22\u9801\uff0f\u694a\u5b5f\u840d\u3001\u8521\u5f65\u537f\u3001\u6797\u5ead\u5b89\u3001\u65bd\u5b87\u878d\u30112021-02-08 \u5728IFRS 17 \u7684\u898f&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%be%8c\/\" 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 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