{"id":213,"date":"2017-06-01T23:02:10","date_gmt":"2017-06-01T15:02:10","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=213"},"modified":"2020-09-19T23:02:45","modified_gmt":"2020-09-19T15:02:45","slug":"%e5%8b%a4%e6%a5%ad%e7%9c%be%e4%bf%a1%e5%b0%88%e6%ac%84%ef%bc%8f%e8%a7%a3%e6%9e%90ifrs-17%e4%bf%9d%e9%9a%aa%e5%90%88%e7%b4%84%e6%ba%96%e5%89%87%e4%b9%8b%e5%b7%ae%e7%95%b0","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e5%8b%a4%e6%a5%ad%e7%9c%be%e4%bf%a1%e5%b0%88%e6%ac%84%ef%bc%8f%e8%a7%a3%e6%9e%90ifrs-17%e4%bf%9d%e9%9a%aa%e5%90%88%e7%b4%84%e6%ba%96%e5%89%87%e4%b9%8b%e5%b7%ae%e7%95%b0\/","title":{"rendered":"\u52e4\u696d\u773e\u4fe1\u5c08\u6b04\uff0f\u89e3\u6790IFRS 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17\u4e3b\u8981\u6709\u4e09\u500b\u76ee\u6a19\uff0c\u5305\u62ec\uff1a\u9054\u6210\u4fdd\u96aa\u5408\u7d04\u6703\u8a08\u6e96\u5247\u4e00\u81f4\u6027\u539f\u5247\u3001\u4f7f\u7d9c\u5408\u640d\u76ca\u8868\u7684\uff08\u640d\uff09\u76ca\u4f86\u6e90\u66f4\u900f\u660e\u5316\uff0c\u4ee5\u53ca\u63a1\u7528\u8207\u4fdd\u96aa\u8ca0\u50b5\u76f8\u95dc\u7684\u73fe\u6642\u5e02\u5834\u8cc7\u8a0a\u3002IFRS 17\u4e0a\u8def\u5f8c\uff0c\u4e0d\u50c5\u5f71\u97ff\u4f01\u696d\u8ca1\u52d9\u3001\u6703\u8a08\u53ca\u7cbe\u7b97\u9ad4\u7cfb\uff0c\u9f90\u5927\u7684\u65b0\u6578\u64da\u91cf\u5c07\u4f7f\u8cc7\u8a0a\u7cfb\u7d71\u3001\u8cc7\u6599\u5132\u5b58\u53ca\u904b\u7b97\u529f\u80fd\u9700\u6c42\u5927\u5e45\u64f4\u589e\uff0c\u4ee5\u9054\u6210\u8a8d\u5217\u3001\u8861\u91cf\u53ca\u8868\u9054\u63ed\u9732\u8ca1\u5831\u6240\u9700\u7684\u8cc7\u8a0a\u3002<\/p>\n<p>\u4ee5\u4e0b\u91dd\u5c0dIFRS 17\u8207IFRS 4\u7684\u4e94\u5927\u5dee\u7570\u9032\u884c\u5206\u6790\uff0c\u4ee5\u5354\u52a9\u4fdd\u96aa\u696d\u8005\u56e0\u61c9IFRS 17\u5c0d\u8ca1\u5831\u640d\u76ca\u53ca\u80a1\u6771\u5831\u916c\u4e4b\u5f71\u97ff\u3002<\/p>\n<p>\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u4e4b\u8a08\u7b97\u8da8\u5411\u8907\u96dc\uff1a\u53f0\u7063\u73fe\u884c\u4fdd\u96aa\u6703\u8a08\u4f7f\u7528\u7d14\u4fdd\u8cbb\u6cd5\u8a08\u7b97\u6e96\u5099\u91d1\uff0c\u4ee5\u4fdd\u55ae\u767c\u884c\u6642\u9810\u5b9a\u4e4b\u5047\u8a2d\uff08Locked in Assumptions\uff09\u8a08\u7b97\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u6e96\u5099\uff0c\u53e6\u4f9d\u64daIFRS 4\u4ee5\u516c\u53f8\u6574\u9ad4\u70ba\u57fa\u790e\u57f7\u884c\u4fdd\u96aa\u8ca0\u50b5\u9069\u8db3\u6027\u6e2c\u8a66\uff0c\u800c\u5728IFRS 17\u4e4b\u4e0b\uff0c\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\uff08Best Estimate Liability, BEL\uff09\u6240\u4f7f\u7528\u672a\u4f86\u73fe\u91d1\u6d41\u91cf\u3001\u6298\u73fe\u7387\u53ca\u98a8\u96aa\u8abf\u6574\u9700\u53cd\u6620\u73fe\u6642\u5047\u8a2d\uff0c\u6545IFRS 4\u4e0b\u7684\u8ca0\u50b5\u9069\u8db3\u6027\u6e2c\u8a66\u5df2\u4e0d\u518d\u9069\u7528\u65bcIFRS 17\u3002<\/p>\n<p>\u8003\u91cf\u76ee\u524d\u7684\u4f4e\u5229\u7387\u74b0\u5883\uff0c\u53f0\u7063\u73fe\u6709\u9ad8\u5229\u7387\u4fdd\u55ae\u5728IFRS 17\u5c0e\u5165\u6642\u61c9\u5be9\u614e\u56e0\u61c9\u3002<\/p>\n<p>\u65b0\u589e\u4fdd\u96aa\u5408\u7d04\u5206\u7fa4\uff08Grouping\uff09\u898f\u5b9a\uff1a\u5728IFRS 17\u4e4b\u4e0b\uff0c\u81f3\u5c11\u61c9\u4f9d\u4fdd\u55ae\u751f\u6548\u5e74\u5340\u5206\u7fa4\u7d44\uff0c\u751f\u6548\u65e5\u70ba\u4e0d\u540c\u4fdd\u55ae\u5e74\u5ea6\uff0c\u6216\u76f8\u5dee\u8d85\u904e12\u500b\u6708\u61c9\u5340\u5206\u70ba\u4e0d\u540c\u7fa4\u7d44\uff0c\u53e6\u9808\u4f9d\u5408\u7d04\u5167\u5bb9\u81f3\u5c11\u518d\u5206\u70ba\u4e09\u500b\u7fa4\u7d44\uff1a\u8667\u640d\u6027\u5408\u7d04\u3001\u7121\u91cd\u5927\u8667\u640d\u98a8\u96aa\u4e4b\u5408\u7d04\u53ca\u5176\u4ed6\u5408\u7d04\uff0c\u5728\u76f8\u540c\u7fa4\u7d44\u4e0b\u7684\u8ca0\u50b5\u8b8a\u52d5\u53ef\u80fd\u6709\u76f8\u4e92\u62b5\u92b7\u4e4b\u6548\u679c\u3002\u9019\u8207\u73fe\u884c\u4fdd\u96aa\u8ca0\u50b5\u8a55\u50f9\u6709\u986f\u8457\u4e0d\u540c\uff0c\u4e14IFRS 4\u4e0d\u9700\u5340\u5206\u7fa4\u7d44\u3002\u56e0\u6b64\uff0c\u7fa4\u7d44\u4e4b\u5b9a\u7fa9\u53ca\u5340\u5206\u65b9\u6cd5\u4e4b\u9078\u64c7\u5c07\u6210\u70ba\u4e00\u5927\u6311\u6230\u3002<\/p>\n<p>\u4fdd\u96aa\u5408\u7d04\u5229\u76ca\u5c07\u905e\u5ef6\u65bc\u5408\u7d04\u671f\u9593\u8a8d\u5217\uff1a\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin, CSM\uff09\u9700\u65bc\u4fdd\u96aa\u5408\u7d04\u7c3d\u767c\u65e5\u8a8d\u5217\uff0c\u5982\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\u8207\u98a8\u96aa\u8abf\u6574\u65bc\u7c3d\u767c\u65e5\u70ba\u8ca0\u6578\uff0c\u5247\u7c3d\u767c\u65e5\u8a8d\u5217\u4e4bCSM\u91d1\u984d\u8207\u8a72\u6578\u984d\u76f8\u540c\u4f46\u70ba\u6b63\u503c\uff0cCSM\u4e0d\u5f97\u70ba\u8ca0\u503c\uff0c\u610f\u5373\u8667\u640d\u6027\u5408\u7d04\u4e4b\u640d\u5931\u5fc5\u9808\u53ca\u6642\u8a8d\u5217\u640d\u76ca\u3002CSM\u96a8\u8457\u6642\u9593\u6524\u92b7\uff0c\u6524\u92b7\u91d1\u984d\u9700\u53cd\u6620\u51fa\u5408\u7d04\u5269\u9918\u4fdd\u969c\u5167\u5bb9\u3001\u6709\u6548\u5408\u7d04\u6578\u91cf\u53ca\u5176\u9810\u4f30\u5269\u9918\u4fdd\u969c\u671f\u9593\u3002\u82e5\u5be6\u969b\u7d93\u9a57\u8207\u8a08\u7b97\u5408\u7d04\u670d\u52d9\u908a\u969b\u4e4b\u5047\u8a2d\u76f8\u7b26\uff0cCSM\u5c07\u6703\u8f49\u6210\u5229\u76ca\u9032\u5165\u640d\u76ca\u8868\uff0c\u5176\u4e0d\u540c\u65bc\u76ee\u524d\u640d\u76ca\u8868\u4e3b\u8981\u640d\u76ca\u9805\u76ee\u70ba\u4fdd\u96aa\u8ca0\u50b5\u6e96\u5099\u6536\u56de\u6263\u9664\u7d66\u4ed8\u9805\u76ee\u3002<\/p>\n<p>\u8ca1\u5831\u8868\u9054\u8207\u63ed\u9732\u5c07\u5927\u4e0d\u540c\uff1a\u8cc7\u7522\u8ca0\u50b5\u8868\u8207\u7d9c\u5408\u640d\u76ca\u8868\u4e4b\u8868\u9054\u5167\u5bb9\u5728IFRS 17\u4e4b\u4e0b\u5c07\u6709\u986f\u8457\u7684\u4e0d\u540c\uff0c\u4f8b\u5982\u5ba2\u6236\u6240\u7e73\u4fdd\u8cbb\u6536\u5165\u5c07\u4e0d\u518d\u51fa\u73fe\u65bc\u640d\u76ca\u8868\uff0c\u672a\u4f86\u5c07\u7531\u4fdd\u96aa\u5408\u7d04\u6536\u5165\u53d6\u4ee3\uff0c\u800c\u4fdd\u96aa\u5408\u7d04\u6536\u5165\u5305\u62ec\u9810\u671f\u6de8\u73fe\u91d1\u6d41\u51fa\u3001\u98a8\u96aa\u8abf\u6574\u8b8a\u52d5\u53ca\u5408\u7d04\u670d\u52d9\u908a\u969b\u6524\u92b7\u7b49\u3002<\/p>\n<p>\u5c0d\u4fdd\u96aa\u516c\u53f8\u71df\u904b\u7522\u751f\u5ee3\u6cdb\u4e4b\u5f71\u97ff\uff1a\u4f8b\u5982\uff0c\u5c07\u4f7f\u516c\u53f8\u7684\u71df\u904b\u7b56\u7565\u8207\u6cbb\u7406\u9762\u8abf\u6574\u3001\u5e36\u4f86\u4eba\u54e1\u8207\u7d44\u7e54\u6587\u5316\u7684\u5927\u8b8a\u9769\u3001\u64f4\u589e\u7cfb\u7d71\u8207\u6578\u64da\u589e\u52a0\u53ca\u6642\u6027\u3001\u9700\u5411\u6295\u8cc7\u8005\u8aaa\u660e\u6b64\u8b8a\u5316\u53ca\u5c0d\u516c\u53f8\u7684\u5f71\u97ff\u3002\u56e0\u6b64\uff0c\u4fdd\u96aa\u516c\u53f8\u9700\u5c0d\u5404\u9762\u5411\u9032\u884c\u6709\u6548\u7ba1\u7406\uff0c\u4ee5\u7a4d\u6975\u56e0\u61c9IFRS 17\u7684\u885d\u64ca\u8207\u5f71\u97ff\u3002<\/p>\n<p>\u7531\u65bcIFRS 17\u5c0d\u4fdd\u96aa\u516c\u53f8\u5f71\u97ff\u91cd\u5927\u4e14\u6d89\u53ca\u5c64\u9762\u751a\u5ee3\uff0c\u570b\u969b\u9593\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u76ee\u524d\u6b63\u7a4d\u6975\u9032\u884c\u5c0e\u5165\u6e96\u5099\u5de5\u4f5c\uff0c\u4e26\u8a2d\u8a08\u6709\u95dc\u5c0e\u5165\u6d41\u7a0b\uff0c\u6211\u570b\u696d\u8005\u4e5f\u5b9c\u53ca\u65e9\u4e86\u89e3\uff0c\u4e26\u64ec\u5b9a\u76f8\u95dc\u56e0\u61c9\u5c0d\u7b56\u3002<\/p>\n<p>\uff08\u4f5c\u8005\u662f\u52e4\u696d\u773e\u4fe1\u91d1\u878d\u7522\u696d\u7814\u7a76\u670d\u52d9\u5718\u968a\u8ca0\u8cac\u4eba\u3001\u6703\u8a08\u5e2b\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u7d93\u6fdf\u65e5\u5831\uff0f\u9673\u9e97\u7426\u3001\u6797\u65fa\u751f\u30112017-06-01 \u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u5df2\u65bc5\u670818\u65e5\uff0c\u767c\u5e03\u300c\u4fdd\u96aa\u5408\u7d04&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e5%8b%a4%e6%a5%ad%e7%9c%be%e4%bf%a1%e5%b0%88%e6%ac%84%ef%bc%8f%e8%a7%a3%e6%9e%90ifrs-17%e4%bf%9d%e9%9a%aa%e5%90%88%e7%b4%84%e6%ba%96%e5%89%87%e4%b9%8b%e5%b7%ae%e7%95%b0\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u52e4\u696d\u773e\u4fe1\u5c08\u6b04\uff0f\u89e3\u6790IFRS 17\u4fdd\u96aa\u5408\u7d04\u6e96\u5247\u4e4b\u5dee\u7570<\/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":[3,2],"tags":[],"class_list":["post-213","post","type-post","status-publish","format-standard","hentry","category-taiwan","category-news"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/213","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=213"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/213\/revisions"}],"predecessor-version":[{"id":214,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/213\/revisions\/214"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}