{"id":2264,"date":"2022-02-16T13:35:22","date_gmt":"2022-02-16T05:35:22","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=2264"},"modified":"2024-06-12T13:09:41","modified_gmt":"2024-06-12T05:09:41","slug":"%e5%ae%89%e6%b0%b8%e5%b0%88%e6%ac%84%ef%bc%8d%e6%96%b0%e5%9c%8b%e9%9a%9b%e6%9c%83%e8%a8%88%e6%ba%96%e5%89%87%e5%b0%8d%e5%a3%bd%e9%9a%aa%e5%85%ac%e5%8f%b8%e6%96%b0%e5%a5%91%e7%b4%84%e5%88%a9%e6%bd%a4","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e5%ae%89%e6%b0%b8%e5%b0%88%e6%ac%84%ef%bc%8d%e6%96%b0%e5%9c%8b%e9%9a%9b%e6%9c%83%e8%a8%88%e6%ba%96%e5%89%87%e5%b0%8d%e5%a3%bd%e9%9a%aa%e5%85%ac%e5%8f%b8%e6%96%b0%e5%a5%91%e7%b4%84%e5%88%a9%e6%bd%a4\/","title":{"rendered":"\u5b89\u6c38\u5c08\u6b04\uff0d\u65b0\u570b\u969b\u6703\u8a08\u6e96\u5247\u5c0d\u58fd\u96aa\u516c\u53f8\u65b0\u5951\u7d04\u5229\u6f64\u8868\u9054\u4e4b\u885d\u64ca"},"content":{"rendered":"<p>\u3010\u738b\u6c9b\uff0f\u5b89\u6c38\u8ca1\u52d9\u7ba1\u7406\u8aee\u8a62\u670d\u52d9\u57f7\u884c\u526f\u7e3d\u7d93\u7406\u30112022-02-16<\/p>\n<p>\u53f0\u7063\u5c07\u65bc2026\u5e741\u67081\u65e5\u9069\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u9812\u5e03\u7684\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17\u865f\u300a\u4fdd\u96aa\u5408\u7d04\u300b\uff08IFRS 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17\u5831\u5c0e\u4e0b\u50b3\u905e\u4e4b\u8cc7\u8a0a\u8f03\u73fe\u884c\u8ca1\u52d9\u5831\u5c0e\u6709\u8a31\u591a\u4e0d\u540c\u7684\u5730\u65b9\u3002\u5176\u4e2d\u4ee5\u7372\u5229\u80fd\u529b\u7684\u8868\u9054\u65b9\u5f0f\u6539\u8b8a\u6700\u5927\u3002\u89c0\u5bdf\u58fd\u96aa\u516c\u53f8\u65b0\u5951\u7d04\u7372\u5229\u80fd\u529b\u53ef\u770b\u51fa\u516c\u53f8\u6210\u9577\u4e4b\u7a69\u5065\u6027\uff0c\u6b64\u5c08\u6587\u5f9e\u4eba\u58fd\u4fdd\u96aa\u65b0\u5951\u7d04\u7684\u89d2\u5ea6\u5207\u5165\uff0c\u6982\u8ff0\u672a\u4f86\u65b0\u6703\u8a08\u6e96\u5247\u4e0b\u95dc\u6ce8\u65b0\u5951\u7d04\u7684\u4e09\u500b\u8981\u9ede\u3002<\/p>\n<p>\u9996\u5148\uff0cIFRS 17\u5c0d\u6536\u5165\u7684\u770b\u6cd5\u6539\u8b8a\uff0c\u7531\u8861\u91cf\u300c\u92b7\u552e\u300d\u8b8a\u70ba\u8861\u91cf\u300c\u670d\u52d9\u300d\u3002\u5176\u6b21\uff0c\u524d\u8ff0\u6982\u5ff5\u9020\u5c31IFRS 17\u7684\u65b0\u7522\u7269\uff0c\u8861\u91cf\u9810\u671f\u5229\u6f64\u7684\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin\uff1bCSM\uff09\u70ba\u5168\u65b0\u6307\u6a19\u3002\u518d\u8005\uff0c\u65b0\u8ca1\u5831\u4e2d\u589e\u52a0\u5927\u91cf\u65b0\u5951\u7d04\u6307\u6a19\u3002<\/p>\n<p>\u25cf \u4fdd\u96aa\u8ca1\u5831\u6536\u5165\u7531\u8861\u91cf\u300c\u92b7\u552e\u300d\u8b8a\u70ba\u8861\u91cf\u300c\u670d\u52d9\u300d<\/p>\n<p>\u5c0d\u65bc\u6536\u5165\u7684\u9996\u8981\u6539\u8b8a\uff0c\u73fe\u884c\u6703\u8a08\u6e96\u5247\u4e0b\uff0c\u516c\u53f8\u6536\u5230\u73fe\u91d1\u4fdd\u8cbb\u5c31\u8a8d\u5217\u70ba\u7576\u671f\u6536\u5165\u3002\u4f46\u7531\u65bc\u5404\u516c\u53f8\u4fdd\u55ae\u7684\u4fdd\u96aa\u670d\u52d9\u5e74\u671f\u4ee5\u53ca\u672a\u4f86\u61c9\u8fd4\u9084\u4fdd\u6236\u4e4b\u5132\u84c4\u90e8\u5206\u591a\u5be1\u4e0d\u540c\uff0c\u53ef\u80fd\u9020\u6210\u96e3\u4ee5\u8207\u540c\u696d\u6bd4\u8f03\u7684\u60c5\u6cc1\u3002IFRS 17\u4e0b\uff0c\u63d0\u4f9b\u670d\u52d9\u624d\u8a8d\u5217\u70ba\u6536\u5165\uff0c\u4e5f\u5c31\u662f\u5f9e\u4fdd\u55ae\u8ca0\u50b5\u6e96\u5099\u91d1\u4e2d\u91cb\u51fa\u7684\u9810\u671f\u5229\u6f64\u53ca\u4fdd\u96aa\u6210\u672c\uff0c\u6392\u9664\u5132\u84c4\u90e8\u5206\u5f8c\u4f5c\u70ba\u7576\u671f\u6536\u5165\uff0c\u66f4\u5bb9\u6613\u6bd4\u8f03\u3002<\/p>\n<p>\u25cf CSM\u5c07\u6210\u70ba\u91cd\u8981\u7684\u5168\u65b0\u6307\u6a19<\/p>\n<p>\u58fd\u96aa\u696d\u8005\u92b7\u552e\u65b0\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u6642\u7522\u751f\u5c0d\u672a\u4f86\u9810\u671f\u7684\u5229\u6f64\uff0c\u70ba\u65b0\u5951\u7d04CSM\uff0c\u61c9\u6309\u6bcf\u5e74\u63d0\u4f9b\u4e4b\u670d\u52d9\u800c\u9010\u5e74\u6524\u92b7\u3002\u82e5\u662f\u4e00\u500b\u696d\u52d9\u91cf\u6210\u9577\u7684\u516c\u53f8\uff0c\u65b0\u5951\u7d04CSM\u8ca2\u737b\u4e4b\u6bd4\u4f8b\u6307\u6a19\u6703\u8f03\u9ad8\u4e14\u6301\u7e8c\u589e\u9577\uff0c\u8868\u793a\u6bcf\u5e74\u65b0\u696d\u52d9\u7684\u589e\u52a0\u5e36\u4f86\u4e86\u66f4\u9ad8\u7684\u9810\u671f\u5229\u6f64\u3002\u5831\u8868\u4f7f\u7528\u8005\u53ef\u5f9e\u65b0\u5951\u7d04CSM\u8ca2\u737b\u6bd4\u4f8b\u5728\u5404\u5e74\u5ea6\u7684\u8b8a\u5316\uff0c\u89c0\u5bdf\u51fa\u696d\u52d9\u7684\u767c\u5c55\u80fd\u529b\u3002\u800c\u7d30\u7bc0\u7684\u63ed\u9732\u4e2d\u9084\u53ef\u4ee5\u770b\u5230\u5404\u5546\u54c1\u7dda\u7684\u7d30\u5206\u8ca2\u737b\u3002<\/p>\n<p>\u73fe\u884c\u65b0\u5951\u7d04\u50f9\u503c\u53cd\u6620\u516c\u53f8\u9810\u671f\u672a\u4f86\u8d85\u904e\u5e02\u5834\u6c34\u6e96\u7684\u6295\u8cc7\u5831\u916c\uff08\u4f46\u662f\u4ee5\u8f03\u9ad8\u6298\u73fe\u7387\u8a08\u7b97\u73fe\u503c\uff09\uff0c\u800cCSM\u8a08\u7b97\u662f\u5047\u8a2d\u672a\u4f86\u53ea\u6709\u7121\u98a8\u96aa\u6295\u8cc7\u7684\u6536\u76ca\u3002\u524d\u8005\u96d6\u7136\u53ef\u80fd\u8f03\u8cbc\u8fd1\u516c\u53f8\u5be6\u969b\u7d93\u71df\u72c0\u6cc1\uff0c\u4f46\u88ab\u4eba\u8a6c\u75c5\u662f\u5176\u5c07\u8fd1\u671f\u6295\u8cc7\u56de\u5831\u7d93\u9a57\u4f5c\u70ba\u9810\u671f\u672a\u4f86\u9577\u671f\u6253\u6557\u5e02\u5834\uff08Beat the market\uff09\u8b49\u64da\u4e4b\u4f5c\u6cd5\u3002\u800c\u5404\u516c\u53f8\u5047\u8a2d\u4e4b\u9593\u4e5f\u6709\u4e92\u76f8\u6500\u6bd4\uff0c\u4ee5\u7f8e\u5316\u8a08\u7b97\u7d50\u679c\u53ef\u80fd\u3002<\/p>\n<p>\u6839\u64da\u5b89\u6c38\u5168\u7403\u8abf\u67e5\uff0c\u8d85\u904e\u4e00\u534a\u53d7\u8a2a\u7684\u58fd\u96aa\u516c\u53f8\u5c07\u4ee5CSM\u4f5c\u70ba\u6700\u91cd\u8981\u7684\u50f9\u503c\u8861\u91cf\u6a19\u6e96\uff0c\u800c\u50b3\u7d71\u4e0a\u7684\u65b0\u5951\u7d04\u50f9\u503c\u6307\u6a19\uff08VoNB\uff09\u7531\u65bc\u8207\u8ca1\u5831\u8a08\u7b97\u65b9\u5f0f\u53ca\u908f\u8f2f\u4e0d\u540c\uff0c\u4e14\u8f03\u6613\u88ab\u64cd\u5f04\uff0c\u5176\u91cd\u8981\u6027\u5c07\u9010\u6f38\u5f0f\u5fae\u3002<\/p>\n<p>\u25cf \u65b0\u4fdd\u96aa\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u4e2d\u589e\u52a0\u4e86\u65b0\u5951\u7d04\u76f8\u95dc\u6307\u6a19<\/p>\n<p>IFRS 17\u8ca1\u5831\u63ed\u9732\u8981\u6c42\u4e4b\u9805\u76ee\u53ef\u5c0d\u61c9\u7522\u51fa\u8a31\u591a\u65b0\u5951\u7d04\u6307\u6a19\u3002\u5982\u6aa2\u8996CSM\u65b0\u5951\u7d04\u9010\u5e74\u6524\u92b7\u6a21\u5f0f\u4e4b\u63ed\u9732\uff0c\u53ef\u770b\u51fa\u662f\u5426\u548c\u516c\u53f8\u9810\u671f\u7684\u5229\u6f64\u6524\u92b7\u6a21\u5f0f\u4e00\u81f4\uff0c\u4ea6\u53ef\u8a08\u7b97\u51fa\u7576\u80a1\u6771\u56e0\u65b0\u696d\u52d9\u6295\u5165\u8cc7\u91d1\u6642\uff0c\u5176\u640d\u76ca\u5e73\u8861\u5e74\u5ea6\u3002\u5c0dIFRS 17\u7d9c\u5408\u640d\u76ca\u8868\u4e0b\u7684\u4fdd\u96aa\u8ca1\u52d9\u6536\u76ca\u6216\u8cbb\u7528\u52a0\u4ee5\u63a8\u5c0e\u63a2\u7a76\uff0c\u53ef\u89c0\u5bdf\u65b0\u5951\u7d04\u9032\u4f86\u6642\u516c\u53f8\u6574\u9ad4\u662f\u5426\u7dad\u6301\u5229\u5dee\u76ca\u7684\u8cc7\u91d1\u904b\u7528\u7387\u9580\u6abb\u3002\u800c\u6bcf\u4e00\u671f\u4e4b\u8abf\u7bc0\u8868\u4e2d\u7684\u7d93\u9a57\u8abf\u6574\u53ef\u6d1e\u5bdf\u516c\u53f8\u71df\u904b\u4e4b\u4fdd\u55ae\u7e7c\u7e8c\u7387\u72c0\u6cc1\u3002<\/p>\n<p>\u9664\u65b0\u5951\u7d04\u6307\u6a19\u5916\uff0cIFRS 17\u900f\u9732\u4e4b\u5176\u4ed6\u6307\u6a19\u8cc7\u8a0a\u4ea6\u662f\u4f5c\u70ba\u7522\u696d\u6295\u8cc7\u5206\u6790\u6216\u662f\u7e3d\u9ad4\u7d93\u6fdf\u6307\u6a19\u7684\u91cd\u8981\u53c3\u8003\u3002\u65b0\u570b\u969b\u6703\u8a08\u6e96\u5247\u5c0d\u4fdd\u96aa\u696d\u5229\u6f64\u8861\u91cf\u65b9\u5f0f\u7121\u7591\u662f\u5de8\u5927\u7684\u5f71\u97ff\u53ca\u6539\u9769\uff0c\u4e0d\u50c5\u589e\u52a0\u4e86\u4fdd\u96aa\u516c\u53f8\u696d\u52d9\u8cea\u91cf\u7684\u900f\u660e\u5ea6\uff0c\u66f4\u589e\u5f37\u4e86\u4e0d\u540c\u516c\u53f8\u9593\u7684\u6a6b\u5411\u53ef\u6bd4\u6027\uff0c\u5831\u8868\u4f7f\u7528\u8005\u5c0d\u65bc\u77ad\u89e3IFRS 17\u7684\u8ca1\u5831\u8868\u9054\u986f\u5f97\u65e5\u76ca\u91cd\u8981\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u738b\u6c9b\uff0f\u5b89\u6c38\u8ca1\u52d9\u7ba1\u7406\u8aee\u8a62\u670d\u52d9\u57f7\u884c\u526f\u7e3d\u7d93\u7406\u30112022-02-16 \u53f0\u7063\u5c07\u65bc2026\u5e741\u67081\u65e5\u9069\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e5%ae%89%e6%b0%b8%e5%b0%88%e6%ac%84%ef%bc%8d%e6%96%b0%e5%9c%8b%e9%9a%9b%e6%9c%83%e8%a8%88%e6%ba%96%e5%89%87%e5%b0%8d%e5%a3%bd%e9%9a%aa%e5%85%ac%e5%8f%b8%e6%96%b0%e5%a5%91%e7%b4%84%e5%88%a9%e6%bd%a4\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u5b89\u6c38\u5c08\u6b04\uff0d\u65b0\u570b\u969b\u6703\u8a08\u6e96\u5247\u5c0d\u58fd\u96aa\u516c\u53f8\u65b0\u5951\u7d04\u5229\u6f64\u8868\u9054\u4e4b\u885d\u64ca<\/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":70,"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":[15,3,2],"tags":[],"class_list":["post-2264","post","type-post","status-publish","format-standard","hentry","category-ifrs17","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\/2264","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=2264"}],"version-history":[{"count":3,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2264\/revisions"}],"predecessor-version":[{"id":3442,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2264\/revisions\/3442"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=2264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=2264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=2264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}