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\u9996\u5148\uff0c\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u4e5d\u865f\u516c\u5831\uff08IFRS 9\uff09\u53d6\u4ee3\u5148\u524d\u7684\u570b\u969b\u6703\u8a08\u6e96\u524739\u865f\uff0c\u300c\u6301\u6709\u5230\u671f\u300d\u53ca\u300c\u7121\u6d3b\u7d61\u5e02\u5834\u300d\u4e8c\u5927\u8cc7\u7522\u6703\u8a08\u5206\u985e\uff0c\u6539\u70ba\u300c\u6309\u6524\u92b7\u5f8c\u6210\u672c\u8861\u91cf\uff08AC\uff09\u300d\uff0c\u800c\u300c\u5099\u4f9b\u51fa\u552e\u300d\u53ca\u300c\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\u300d\u90e8\u4f4d\uff0c\u5247\u6539\u70baFVOCI\uff08\u900f\u904e\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\uff09\u53caFVTPL\uff08\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\uff09\u3002\u5176\u4e2d\u6b78\u985e\u70baFVOCI\u7684\u80a1\u7968\u50b5\u5238\u7b49\u91d1\u878d\u8cc7\u7522\uff0c\u5176\u8cb7\u8ce3\u640d\u76ca\u6216\u5e02\u50f9\u6ce2\u52d5\u9020\u6210\u8a55\u50f9\u640d\u76ca\u90fd\u6703\u6210\u70ba\u640d\u76ca\u8868\u4e2d\u5217\u70ba\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\uff0c\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\uff0c\u6210\u70ba\u80a1\u6771\u6b0a\u76ca\u79d1\u76ee\u9805\u4e0b\u800c\u5f71\u97ff\u6de8\u503c\u6ce2\u52d5\u3002\u5176\u6b21\uff0c\u58fd\u96aa\u6a5f\u69cb\u662f\u5426\u56e0\u70ba\u8ffd\u6c42\u9ad8\u5831\u916c\u800c\u5ffd\u7565\u80cc\u5f8c\u9ad8\u98a8\u96aa\u7684\u6295\u8cc7\u63a7\u7ba1\uff0c\u4ee5\u81f3\u65bc\u5c0d\u65bc\u9ad8\u6536\u76ca\u50b5\u5238\u7684\u6295\u8cc7\u6bd4\u91cd\u904e\u9ad8\uff0c\u4e5f\u6703\u662f\u5229\u7387\u4e0a\u5347\uff0c\u8a55\u50f9\u640d\u5931\u6216\u8005\u8655\u5206\u6295\u8cc7\u7684\u640d\u5931\u8f03\u9ad8\u7684\u539f\u56e0\u3002<\/p>\n
2018\u5e74\u958b\u59cb\u9069\u7528IFRS 9\uff0c\u5357\u5c71\u4eba\u58fd\u6de8\u503c\u7206\u589e765\u5104\u5143\uff0c\u59cb\u56e0\u65bc\u5357\u5c71\u6b78\u985e\u70baFVOCI\u7684\u91d1\u878d\u8cc7\u7522\u6bd4\u91cd\u8f03\u9ad8\u3002\u5728\u4f4e\u5229\u7387\u6642\u4ee3\u50b5\u5238\u8207\u80a1\u7968\u50f9\u683c\u4e0a\u63da\uff0c\u5357\u5c71\u8f03\u4ed6\u4fdd\u96aa\u516c\u53f8\u4eab\u6709\u66f4\u9ad8\u6de8\u503c\u589e\u52a0\u7684\u597d\u8655\u3002\u53cd\u4e4b\u5982\u7576\u524d\u901a\u81a8\u7ac4\u5347\uff0c\uff26\uff25\uff24\u63d0\u9ad8\u5229\u7387\uff0c\u91d1\u878d\u5e02\u5834\u53cd\u8f49\uff0c\u50b5\u5238\u50f9\u683c\u4e0b\u8dcc\uff0c\u80a1\u7968\u6307\u6578\u4e0b\u4fee\uff0c\u80a1\u50b5\u96d9\u6bba\u5c0d\u6de8\u503c\u7684\u8ca0\u5411\u53cd\u61c9\u81ea\u7136\u4e5f\u6bd4\u5176\u4ed6\u58fd\u96aa\u540c\u696d\u5287\u70c8\u3002\u7c21\u8a00\u4e4b\uff0c\u5357\u5c71\u6b78\u985e\u65bcFVOCI\u7684\u91d1\u878d\u8cc7\u7522\u90e8\u4f4d\u6bd4\u91cd\u8f03\u9ad8\uff0c\u5176\u672a\u8a55\u50f9\u640d\u76ca\u5c0d\u6de8\u503c\u6ce2\u52d5\u5f71\u97ff\uff0c\u6703\u6bd4\u5176\u4ed6\u516c\u53f8\u5287\u70c8\u3002\u666f\u6c23\u597d\u6642\u4eab\u6709\u8f03\u597d\u5e33\u9762\u6de8\u503c\u589e\u52a0\u6548\u76ca\uff0c\u4f46\u666f\u6c23\u53cd\u8f49\u6de8\u503c\u6240\u53d7\u885d\u64ca\u4e5f\u8f03\u5927\u3002\u9019\u6a23\u7684\u7d93\u71df\u7b56\u7565\u8ffd\u6c42\u77ed\u671f\u6295\u8cc7\u6548\u76ca\uff0c\u537b\u60e1\u5316\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u7684\u671f\u9650\u4e0d\u5339\u914d\uff08duration dismatch\uff09\u554f\u984c\u3002\u6b64\u5916\u5357\u5c71\u6295\u8cc7\u6295\u8cc7\u90e8\u4f4d\u4e00\u76f4\u6709\u5229\u7387\u654f\u611f\u5ea6\u904e\u9ad8\u7684\u554f\u984c\uff0c\u53d7\u5229\u7387\u6ce2\u52d5\u5f71\u97ff\u7a0b\u5ea6\u9ad8\uff0c\u5728\u4f4e\u5229\u7387\u6642\u4ee3\u6216\u8a31\u6bd4\u8f03\u6709\u6295\u8cc7\u6536\u76ca\uff0c\u4e00\u65e6\u5229\u7387\u53cd\u8f49\uff0c\u91d1\u878d\u5e02\u5834\u5287\u70c8\u9707\u76ea\u6642\uff0c\u50b5\u5238\u5feb\u901f\u8dcc\u50f9\uff0c\u53cd\u61c9\u4e0d\u53ca\uff0c\u51fa\u812b\u904e\u6162\uff0c\u6240\u53d7\u885d\u64ca\u4e5f\u8f03\u70ba\u56b4\u91cd\u3002<\/p>\n
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