{"id":2487,"date":"2022-07-25T17:32:45","date_gmt":"2022-07-25T09:32:45","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=2487"},"modified":"2022-07-30T17:34:18","modified_gmt":"2022-07-30T09:34:18","slug":"%e8%a7%80%e5%af%9f%e3%80%89ifrs-17%e6%8e%a5%e8%bb%8c%e5%89%8d%e5%ad%98%e4%b8%89%e5%a4%a7%e5%9b%b0%e5%a2%83-%e5%a4%96%e8%b3%87%e6%a3%84%e5%ae%88%e5%a3%bd%e9%9a%aa%e4%b8%89%e9%9b%84%e7%8f%be%e7%ab%af","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e8%a7%80%e5%af%9f%e3%80%89ifrs-17%e6%8e%a5%e8%bb%8c%e5%89%8d%e5%ad%98%e4%b8%89%e5%a4%a7%e5%9b%b0%e5%a2%83-%e5%a4%96%e8%b3%87%e6%a3%84%e5%ae%88%e5%a3%bd%e9%9a%aa%e4%b8%89%e9%9b%84%e7%8f%be%e7%ab%af\/","title":{"rendered":"\u89c0\u5bdf\u3009IFRS 17\u63a5\u8ecc\u524d\u5b58\u4e09\u5927\u56f0\u5883 \u5916\u8cc7\u68c4\u5b88\u58fd\u96aa\u4e09\u96c4\u73fe\u7aef\u502a"},"content":{"rendered":"<p>\u3010\u9245\u4ea8\u7db2\uff0f\u8a18\u8005\u9673\u8559\u7dbe\uff0f\u53f0\u5317\u30112022-07-25<\/p>\n<p>\u58fd\u96aa\u696d\u8fd1\u671f\u6700\u88ab\u95dc\u6ce8\u8b70\u984c\u5c31\u662f\u6de8\u503c\u5927\u6e1b\uff0c\u5118\u7ba1\u58fd\u96aa\u516c\u53f8\u3001\u58fd\u96aa\u516c\u6703\u3001\u91d1\u7ba1\u6703\u7d1b\u7d1b\u8df3\u51fa\u4f86\u558a\u8a71\u300c\u63a5\u8ecc IFRS 17 \u5f8c\uff0c\u5e02\u5834\u5229\u7387\u5c0d\u6de8\u503c\u7684\u5f71\u97ff\u5c31\u6703\u5927\u5e45\u964d\u4f4e\u3002\u300d\u4f46\u56e0\u70ba\u58fd\u96aa\u516c\u53f8\u4ecd\u5728\u5efa\u7f6e\u7cfb\u7d71\u8f49\u578b\u968e\u6bb5\uff0c\u91d1\u7ba1\u6703\u4ecd\u898f\u5283 2026 \u5e74\u624d\u63a5\u8ecc IFRS 17\uff0c\u672a\u4f86\u904e\u6e21\u671f\u9019\u5e7e\u5e74\uff0c\u53ef\u9810\u898b\u7684\u662f\uff0c\u58fd\u96aa\u696d\u6bcf\u5e74\u589e\u8cc7\u58d3\u529b\u9f90\u5927\u3001\u9ad8\u5229\u4fdd\u55ae\u6108\u4f86\u6108\u5c11\u3001\u73fe\u91d1\u80a1\u5229\u53d7\u9650\u7b49\u4e09\u5927\u56f0\u5883\u6050\u6210\u5e38\u614b\uff0c\u5f9e\u5916\u8cc7\u8fd1\u671f\u68c4\u5b88\u58fd\u96aa\u4e09\u96c4\u53ef\u898b\u7aef\u502a\u3002<!--more--><\/p>\n<p>\u58fd\u96aa\u696d\u76ee\u524d\u6703\u8a08\u5236\u5ea6\u53ea\u63a5\u8ecc\u4e86\u8cc7\u7522\u9762\u7684 IFRS 9\uff0c\u626d\u66f2\u4e86\u4fdd\u96aa\u516c\u53f8\u7684\u50f9\u503c\uff0c\u5f9e\u58fd\u96aa\u516c\u53f8\u3001\u58fd\u96aa\u516c\u6703\u3001\u91d1\u7ba1\u6703\u8fd1\u65e5\u8072\u660e\u53ef\u4ee5\u770b\u5230\uff0c\u53ea\u6709\u63a5\u8ecc IFRS 17 \u5f8c\uff0c\u624d\u662f\u8cc7\u7522\u8ca0\u50b5\u90fd\u540c\u6b65 Mark to Market(\u4ee5\u516c\u5141\u50f9\u503c\u8a55\u50f9)\uff0c\u53ef\u4ee5\u8b93\u9ad4\u8cea\u597d\u7684\u58fd\u96aa\u516c\u53f8\u66f4\u5bb9\u6613\u88ab\u770b\u898b\uff0c\u4e14\u8ca1\u5831\u6ce2\u52d5\u5ea6\u4e0d\u6703\u90a3\u9ebc\u5927\uff0c\u56e0\u6b64\u58fd\u96aa\u696d\u90fd\u5f37\u8abf\u9019\u662f\u300c\u77ed\u7a7a\u9577\u591a\u300d\u3002<\/p>\n<p>\u6b64\u8aaa\u6cd5\u4f3c\u4e4e\u662f\u5426\u8b93 IFRS 17 \u5f9e\u904e\u53bb\u88ab\u8996\u70ba\u7684\u300c\u5927\u9b54\u738b\u300d\uff0c\u4e00\u5915\u4e4b\u9593\u6210\u4e86\u300c\u6551\u4e16\u4e3b\u300d\uff0c\u751a\u81f3\u6709\u7acb\u59d4\u8cea\u7591\uff0c\u65e2\u7136\u63a5\u8ecc IFRS 17 \u5f8c\uff0c\u6de8\u503c\u5c31\u6709\u6551\uff0c\u70ba\u4f55\u53f0\u7063\u9084\u8981\u7b49\u5230 2026 \u5e74\u624d\u8207\u570b\u969b\u63a5\u8ecc\uff1f\u9664\u4e86\u8981\u5148\u89c0\u5bdf\u570b\u5916\u5be6\u65bd\u72c0\u6cc1\u4e26\u914d\u5408\u570b\u60c5\u9069\u5ea6\u8abf\u6574\u56e0\u61c9\uff0c\u53e6\u4e00\u5927\u56e0\u7d20\u662f\uff0cIFRS 17 \u662f\u6975\u8907\u96dc\u7684\u516c\u5831\uff0c\u5c0d\u8cc7\u6599\u3001\u6d41\u7a0b\u53ca\u7cfb\u7d71\u7684\u8f49\u578b\u8981\u6c42\u5ea6\u5f88\u9ad8\uff0c\u56e0\u6b64\u5404\u58fd\u96aa\u516c\u53f8\u90fd\u9700\u8981\u6642\u9593\u5efa\u7f6e\u7cfb\u7d71\u8f49\u578b\u3002<\/p>\n<p>\u58fd\u96aa\u696d\u8005\u8868\u793a\uff0c\u4e00\u65e6\u53f0\u7063\u548c\u570b\u969b\u6703\u8a08\u6e96\u5247 IFRS 17 \u63a5\u8ecc\uff0c\u53f0\u7063\u58fd\u96aa\u516c\u53f8\u7684\u8ca1\u52d9\u9ed1\u6d1e\u5c31\u6703\u6524\u5728\u967d\u5149\u4e0b\uff0c\u91d1\u7ba1\u6703\u70ba\u89e3\u6c7a\u554f\u984c\uff0c\u4e00\u65b9\u9762\u8981\u6c42\u58fd\u96aa\u516c\u53f8\u505c\u8ce3\u8667\u640d\u4fdd\u55ae\uff0c\u540c\u6642\u9593\u4e5f\u5728\u63a5\u8ecc\u524d\uff0c\u8981\u6c42\u696d\u8005\u8fa6\u7406\u73fe\u91d1\u589e\u8cc7\u4ee5\u5f37\u5316\u8ca1\u52d9\u9ad4\u8cea\uff0c\u9019\u4e9b\u8abf\u6574\u90fd\u9700\u8981\u6642\u9593\u3002<\/p>\n<p>\u5728 IFRS 17 \u63a5\u8ecc\u524d\u9084\u6709\u4e09\u3001\u56db\u5e74\u904e\u6e21\u671f\uff0c\u5404\u58fd\u96aa\u516c\u53f8\u9996\u7576\u5176\u885d\u5c31\u662f\u589e\u8cc7\u554f\u984c\uff0c\u89c0\u5bdf\u58fd\u96aa\u696d\u70ba\u4e86\u5099\u6230 IFRS 17\uff0c\u8fd1\u4e94\u5e74\u958b\u59cb\uff0c\u5373\u4f7f\u58fd\u96aa\u696d\u7372\u5229\u4eae\u773c\u7684\u524d\u5e7e\u5e74\uff0c\u4e5f\u90fd\u5e74\u5e74\u589e\u8cc7\uff0c2017 \u5e74\u589e\u8cc7 935 \u5104\u5143\uff1b2018 \u5e74\u5171\u589e\u8cc7 1662 \u5104\u5143\u6700\u591a\uff0c\u7576\u5e74\u589e\u8cc7\u5bb6\u6578\u9ad8\u9054 12 \u5bb6\u4e5f\u662f\u6700\u591a\uff1b\u800c 2019\u30012020\u30012021 \u7b49\u4e09\u5e74\u5206\u5225\u589e\u8cc7 707\u3001627\u3001351 \u5104\u5143\uff0c\u8fd1\u4e94\u5e74\u4f86\uff0c\u58fd\u96aa\u696d\u5df2\u589e\u8cc7\u91d1\u984d\u9054 4282 \u5104\u5143\u3002<\/p>\n<p>\u4eca\u5e74\u58fd\u96aa\u696d\u518d\u6380\u8d77\u589e\u8cc7\u6f6e\uff0c\u624d\u4e0a\u534a\u5e74\uff0c\u5c31\u5df2\u7d93\u6709\u4e94\u5bb6\u58fd\u96aa\u696d\u7533\u8acb\u589e\u8cc7\u5171\u903e 200 \u5104\u5143\uff0c\u5176\u4e2d\u4ee5\u65b0\u58fd 92 \u5104\u5143\u6700\u591a\uff0c\u9810\u671f\u63a5\u8ecc IFRS 17 \u4e4b\u524d\u7684\u904e\u6e21\u671f\uff0c\u58fd\u96aa\u696d\u70ba\u4e86\u6301\u7e8c\u8abf\u6574\u9ad4\u8cea\uff0c\u9023\u5e74\u90fd\u5c07\u9700\u8981\u9762\u81e8\u9f90\u5927\u7684\u589e\u8cc7\u58d3\u529b\u3002<\/p>\n<p>\u70ba\u4e86\u63a5\u8ecc IFRS17\uff0c\u58fd\u96aa\u516c\u53f8\u4e0d\u80fd\u518d\u53ea\u662f\u62da\u5229\u7387\u3001\u8ce3\u5229\u8b8a\u4fdd\u55ae\uff0c\u53f0\u7063\u58fd\u96aa\u696d\u904e\u53bb\u56e0\u70ba\u5e02\u5834\u7af6\u722d\uff0c\u7528\u592a\u591a\u9ad8\u5229\u7387\u4fdd\u55ae\u5438\u91d1\u7684\u300c\u865b\u80d6\u9ad4\u8cea\u300d\u7d93\u71df\u65b9\u5f0f\uff0c\u4e5f\u5c07\u56e0\u6b64\u5f15\u5c0e\u56de\u6b78\u7406\u6027\u7d93\u71df\u8207\u4fdd\u969c\u672c\u8cea\uff0c\u4e5f\u5c31\u662f\u8aaa\uff0c\u9ad8\u5229\u4fdd\u55ae\u5c07\u9010\u6b65\u6e1b\u5c11\uff0c\u800c\u6703\u8f49\u5411\u5e74\u91d1\u96aa\u3001\u9577\u7167\u96aa\u3001\u5065\u5eb7\u96aa\u7b49\u50f9\u503c\u578b\u4fdd\u55ae\u3002<\/p>\n<p>\u53e6\u4e00\u65b9\u9762\uff0c\u5c0d\u696d\u52d9\u54e1\u4f86\u8aaa\uff0c\u9019\u4e5f\u662f\u4e00\u9805\u6311\u6230\uff0c\u56e0\u70ba\u904e\u53bb\u696d\u52d9\u54e1\u56e0\u8003\u91cf\u50ad\u91d1\u8f03\u9ad8\uff0c\u7fd2\u6163\u8ca9\u552e\u5132\u84c4\u96aa\u5546\u54c1\uff0c\u4f46\u4fdd\u969c\u578b\u7522\u54c1\u4f63\u91d1\u76f8\u5c0d\u4e0d\u9ad8\uff0c\u6240\u4ee5 IFRS 17 \u4e5f\u6703\u6162\u6162\u5c0e\u6b63\u696d\u52d9\u54e1\u92b7\u552e\u7684\u65b9\u5f0f\uff0c\u8b93\u58fd\u96aa\u696d\u7684\u672c\u696d\u9ad4\u8cea\u66f4\u70ba\u5065\u5eb7\u3002<\/p>\n<p>\u300c\u9ad4\u8cea\u8b8a\u5065\u5eb7\u300d\u662f\u58fd\u96aa\u696d\u8005\u8207\u91d1\u7ba1\u6703\u7b49\u6240\u8aaa\u7684\u300c\u9577\u591a\u300d\uff0c\u5728\u63a5\u8ecc\u524d\uff0c\u65b0\u6703\u8a08\u6a19\u6e96\u6703\u8b93\u58fd\u96aa\u516c\u53f8\u5927\u5e45\u589e\u8cc7\uff0c\u8cc7\u672c\u984d\u5927\u5e45\u589e\u52a0\u7684\u5f8c\u907a\u75c7\u5247\u662f\u6bcf\u80a1\u7d14\u76ca\u9762\u81e8\u7a00\u91cb\uff0c\u6cd5\u4eba\u8868\u793a\uff0c\u53f0\u7063\u58fd\u96aa\u578b\u91d1\u63a7\u4eca\u5e74\u4ee5\u4f86\u958b\u59cb\u51fa\u73fe\u985e\u4f3c\u97d3\u570b\u72c0\u6cc1\uff0c\u4e5f\u5c31\u662f\u5916\u8cc7\u660e\u986f\u6e1b\u6301\u6301\u80a1\uff0c\u4e3b\u8981\u662f\u5916\u8cc7\u8a8d\u70ba\u58fd\u96aa\u516c\u53f8\u672a\u4f86\u5e7e\u5e74\uff0c\u4e0d\u4f46\u8981\u62ff\u9322\u51fa\u4f86\u589e\u8cc7\u5ea6\u904e\u96e3\u95dc\uff0c\u6050\u6015\u9084\u6703\u9762\u81e8\u56de\u994b\u80a1\u6771\u7684\u73fe\u91d1\u80a1\u5229\u53d7\u9650\uff0c\u56e0\u6b64\u5148\u884c\u62bd\u817f\u3002<\/p>\n<p>\u5c24\u5176\u672c\u5b63\u4ee5\u4f86\uff0c\u5347\u606f\u6548\u61c9\u885d\u64ca\u8cc7\u672c\u5e02\u5834\uff0c\u5916\u8cc7\u9806\u52e2\u800c\u70ba\uff0c\u8ce3\u8d85\u5bcc\u90a6\u91d1\u7684\u91d1\u984d\u5c45\u91d1\u878d\u80a1\u4e4b\u51a0\uff0c\u64da cMoney \u7d71\u8a08 (2022\/4\/28-2022\/7\/22)\uff0c\u55ae\u5b63\u906d\u8ce3\u8d85\u9ad8\u9054 203 \u5104\u5143\uff1b\u570b\u6cf0\u91d1\u88ab\u8ce3 98.8 \u5104\u5143\u3001\u65b0\u5149\u91d1\u4e5f\u88ab\u51fa\u812b 70.8 \u5104\u5143\u3002<\/p>\n<p>\u53bb\u5e74\u4e4b\u524d\u7684\u591a\u982d\u5e74\uff0c\u58fd\u96aa\u516c\u53f8\u7372\u5229\u4eae\u773c\uff0c\u9084\u9ad4\u73fe\u4e0d\u51fa\u58fd\u96aa\u696d\u7684\u56f0\u5883\uff0c\u4f46\u4eca\u5e74\u7531\u65bc\u5347\u606f\u52a0\u4e0a\u9ed1\u5929\u9d5d\u4e0d\u65b7\uff0c\u8cc7\u672c\u5e02\u5834\u52d5\u76ea\uff0c\u6de8\u503c\u5927\u84b8\u767c\u624d\u8b93\u4e00\u5207\u554f\u984c\u73fe\u5f62\uff0c\u6cd5\u4eba\u8868\u793a\uff0c\u73fe\u5728\u958b\u59cb\u5c31\u662f\u6bd4\u8ab0\u7684\u6c23\u9577\uff0c\u5c0d\u58fd\u96aa\u696d\u4f86\u8aaa\uff0c\u63a5\u8ecc IFRS 17 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href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e8%a7%80%e5%af%9f%e3%80%89ifrs-17%e6%8e%a5%e8%bb%8c%e5%89%8d%e5%ad%98%e4%b8%89%e5%a4%a7%e5%9b%b0%e5%a2%83-%e5%a4%96%e8%b3%87%e6%a3%84%e5%ae%88%e5%a3%bd%e9%9a%aa%e4%b8%89%e9%9b%84%e7%8f%be%e7%ab%af\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u89c0\u5bdf\u3009IFRS 17\u63a5\u8ecc\u524d\u5b58\u4e09\u5927\u56f0\u5883 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