{"id":2770,"date":"2023-04-28T14:02:42","date_gmt":"2023-04-28T06:02:42","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=2770"},"modified":"2024-06-12T13:08:02","modified_gmt":"2024-06-12T05:08:02","slug":"ifrs-17-%e5%ae%89%e6%b0%b8%e6%b4%9e%e5%af%9f-ifrs-17%e6%8e%a5%e8%bb%8c%e4%b9%8b%e5%9c%8b%e9%9a%9b%e8%a7%80%e5%af%9f","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17-%e5%ae%89%e6%b0%b8%e6%b4%9e%e5%af%9f-ifrs-17%e6%8e%a5%e8%bb%8c%e4%b9%8b%e5%9c%8b%e9%9a%9b%e8%a7%80%e5%af%9f\/","title":{"rendered":"IFRS 17 \u5b89\u6c38\u6d1e\u5bdf \u2014 IFRS 17\u63a5\u8ecc\u4e4b\u570b\u969b\u89c0\u5bdf"},"content":{"rendered":"<p>\u3010\u738b \u6c9b Angelo Wang\uff0f\u5b89\u6c38\u53f0\u7063 \u8ca1\u52d9\u7ba1\u7406\u8aee\u8a62\u670d\u52d9 \u57f7\u884c\u526f\u7e3d\u7d93\u7406\u30112023-04-28<\/p>\n<p>\u7531\u65bc\u81fa\u7063\u5ef6\u5f8c\u4e86IFRS 17\u7684\u9069\u7528\u6642\u7a0b\uff0c\u4f7f\u5f97\u81fa\u7063\u7684\u4fdd\u96aa\u516c\u53f8\u5728\u63a5\u8ecc\u4e0a\u5f97\u4ee5\u501f\u93e1\u570b\u969b\u7d93\u9a57\uff0c\u4ee5\u9032\u884c\u672c\u571f\u7684\u76f8\u95dc\u8ca1\u5831\u63ed\u9732\u8cc7\u8a0a\u898f\u7bc4\u3002<!--more--><\/p>\n<hr \/>\n<p>\u6982\u8981<\/p>\n<ul>\n<li>2022\u5e74\u4e0b\u534a\u5e74\u5ea6\u63ed\u9732\u8cc7\u8a0a\u4e4b\u570b\u969b\u89c0\u5bdf<\/li>\n<li>\u81fa\u7063\u914d\u5408IFRS 17\u5be6\u65bd\u4e4b\u63a5\u8ecc\u9032\u5ea6\u89c0\u5bdf\u8207\u5efa\u8b70<\/li>\n<\/ul>\n<hr \/>\n<p>\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09\u65bc\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u7b2c17\u865f\uff08\u4ee5\u4e0b\u7c21\u7a31\u201cIFRS 17\u201d\uff09\u5c0d\u65bc\u9069\u7528\u4fdd\u96aa\u5408\u7d04\u5b9a\u7fa9\u7684\u5408\u7d04\uff0c\u898f\u7bc4\u4e86\u65b0\u7684\u8ca0\u50b5\u8861\u91cf\u65b9\u5f0f\u8207\u63ed\u9732\u8981\u6c42\uff0c\u53e6\u5916\u5728\u8cc7\u7522\u7684\u8861\u91cf\u8207\u5206\u985e\uff0c\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u7b2c9\u865f\uff08\u4ee5\u4e0b\u7c21\u7a31\u201cIFRS 9\u201d\uff09\u4ea6\u5141\u8a31\u516c\u53f8\u914d\u5408IFRS 17\u7684\u5be6\u65bd\u540c\u6b65\u9032\u884c\u8cc7\u7522\u7684\u91cd\u5206\u985e\uff0c\u4ee5\u9054\u5230\u6700\u4f73\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u9700\u6c42\u3002<\/p>\n<p>\u4f9d\u7167IFRS 17\u6e96\u5247\u7684\u898f\u7bc4\uff0c\u5176\u521d\u6b21\u9069\u7528\u65e5\uff08the date of initial application\uff09\u70ba2023\u5e741\u67081\u65e5\uff0c\u800c\u904e\u6e21\u65e5\uff08Transition Date\uff09\u5247\u70ba\u521d\u6b21\u9069\u7528\u65e5\u524d\u4e00\u500b\u5831\u5c0e\u5e74\u5ea6\u5831\u5c0e\u671f\u9593\u4e4b\u958b\u59cb\u65e5\uff0c\u4e5f\u5c31\u662f2022\u5e741\u67081\u65e5\uff1b\u570b\u969b\u4e0a\u591a\u6578\u4fdd\u96aa\u516c\u53f8\u4f9d\u7167IFRS 17\u7684\u898f\u7bc4\u800c\u4ee52023\u5e741\u67081\u65e5\u4f5c\u70ba\u521d\u6b21\u9069\u7528\u65e5\uff0c\u4e26\u65bc2023\u5e74\u5ea6\u671f\u9593\u7de8\u88fd\u76f8\u95dc\u6bd4\u8f03\u5831\u8868\u53ca\u5e74\u5ea6\u8ca1\u52d9\u5831\u8868\uff1b\u81fa\u7063\u5247\u662f\u6c7a\u5b9a\u5ef6\u5f8c\u4e09\u5e74\u5be6\u65bdIFRS 17\uff0c\u4ee52026\u5e741\u67081\u65e5\u4f5c\u70ba\u521d\u6b21\u9069\u7528\u65e5\uff0c2025\u5e741\u67081\u65e5\u4f5c\u70ba\u904e\u6e21\u65e5\u3002<\/p>\n<p>\u7531\u65bc\u81fa\u7063\u5ef6\u5f8c\u4e86IFRS 17\u7684\u9069\u7528\u6642\u7a0b\uff0c\u4f7f\u5f97\u81fa\u7063\u7684\u4fdd\u96aa\u516c\u53f8\u5728\u63a5\u8ecc\u4e0a\u5f97\u4ee5\u501f\u93e1\u570b\u969b\u7d93\u9a57\uff0c\u4ee5\u9032\u884c\u672c\u571f\u7684\u76f8\u95dc\u8ca1\u5831\u63ed\u9732\u8cc7\u8a0a\u898f\u7bc4\u3002\u4f9d\u7167\u63a5\u8ecc\u7684\u6642\u7a0b\u8207\u8cc7\u8a0a\u7684\u63d0\u4f9b\uff0c\u9810\u8a08\u53ef\u4ee5\u5206\u5225\u89c0\u5bdf\u63a5\u8ecc\u524d\u5c0d\u6295\u8cc7\u4eba\u7684\u8cc7\u8a0a\u63ed\u9732\u30012022\u5e74\u5ea6\u5831\u8868\u767c\u5e03\u6642\u7684\u8cc7\u8a0a\u63ed\u9732\uff0c\u4ee5\u53ca2023\u5e74\u5ea6\u6bd4\u8f03\u5831\u8868\u7684\u8cc7\u8a0a\u63ed\u9732\u4e09\u500b\u91cd\u9ede\uff0c\u76f8\u95dc\u5167\u5bb9\u5982\u4e0b\u6240\u8ff0\uff1a<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u521d\u6b21\u9069\u7528\u65e5\u524d\u5c0d\u6295\u8cc7\u4eba\u7684\u8cc7\u8a0a\u63ed\u9732\uff1a\u9019\u500b\u90e8\u5206\u6240\u63d0\u4f9b\u7684\u8cc7\u8a0a\u8457\u91cd\u57282022\u5e74\u4e0b\u534a\u5e74\u671f\u9593\u4fdd\u96aa\u516c\u53f8\u5c0d\u6295\u8cc7\u4eba\u9032\u884c\u7684\u8aaa\u660e\uff08Investor Presentation\uff09\uff0c\u5927\u90e8\u5206\u7684\u4fdd\u96aa\u516c\u53f8\u5c0d\u6295\u8cc7\u4eba\u767c\u5e03\u4e862023\u5e741\u67081\u65e5\u63a5\u8eccIFRS 17\u524d\u7684\u76f8\u95dc\u5831\u544a\uff0c\u85c9\u4ee5\u5354\u52a9\u6295\u8cc7\u4eba\u4e86\u89e3IFRS 17\u7684\u8ca0\u50b5\u8a55\u50f9\u65b9\u5f0f\u8207IFRS 9\u7684\u8cc7\u7522\u91cd\u5206\u985e\u53ef\u80fd\u9020\u6210\u7684\u5f71\u97ff\uff0c\u5831\u544a\u5167\u5bb9\u8457\u91cd\u5728\u4e0b\u5217\u56db\u500b\u7bc4\u7587\uff1a\n<ol>\n<li>\u5c0d\u65bc\u4fdd\u96aa\u516c\u53f8\u71df\u904b\u5404\u500b\u5c64\u9762\u7684\u5f71\u97ff\u3002<\/li>\n<li>\u6703\u8a08\u653f\u7b56\u8207\u8861\u91cf\u65b9\u5f0f\u4e4b\u8aaa\u660e\u3002<\/li>\n<li>\u8cc7\u7522\u8ca0\u50b5\u8868\u8207\u640d\u76ca\u8868\u4e4b\u5f71\u97ff\u3002<\/li>\n<li>\u95dc\u9375\u7e3e\u6548\u6307\u6a19\uff08Key Performance Indicator; KPI\uff09\u7684\u5f71\u97ff\u3002<\/li>\n<\/ol>\n<\/li>\n<li>\u7b2c\u4e8c\u500b\u90e8\u5206\u8457\u91cd\u5728\u521d\u6b21\u9069\u7528\u65e52023\u5e74\u6240\u767c\u5e03\u4e4b\u8ca1\u52d9\u5831\u8868\u8cc7\u8a0a\uff0c\u4e3b\u8981\u662f\u4fdd\u96aa\u516c\u53f8\u65bc2023\u5e74\u767c\u5e032022\u5e74\u7684\u5e74\u5ea6\u8ca1\u52d9\u5831\u8868\u6642\uff0c\u53ef\u89c0\u5bdf\u5230\u4e0b\u5217\u8cc7\u8a0a\uff1a\n<ol>\n<li>\u66f4\u591a\u5c0d\u65bc\u521d\u6b21\u9069\u7528\u65e5\u8ca1\u52d9\u5831\u8868\u8207\u5f71\u97ff\u6578\u7684\u91cf\u5316\u8cc7\u8a0a\u3002<\/li>\n<li>\u5c0d\u65bc\u6703\u8a08\u653f\u7b56\u4e4b\u9032\u4e00\u6b65\u8aaa\u660e\u3002<\/li>\n<\/ol>\n<\/li>\n<li>\u7b2c\u4e09\u500b\u90e8\u5206\u5247\u8457\u91cd\u57282023\u5e74\u5ea6\u767c\u5e03\u7684\u5e74\u4e2d\u8ca1\u52d9\u5831\u8868\uff0c\u7121\u8ad6\u662f\u5b63\u5831\u6216\u534a\u5e74\u5831\u90fd\u9810\u671f\u5c07\u6703\u63d0\u4f9b\u6bd4\u8f03\u5831\u8868\u7684\u8cc7\u8a0a\uff0c\u4e5f\u5c31\u662f\u53ef\u4ee5\u89c0\u5bdf\u5230\u66f4\u591a\u7684\u91cf\u5316\u8cc7\u8a0a\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u672c\u6587\u7684\u91cd\u9ede\u5c07\u8457\u91cd\u5728\u7b2c\u4e00\u500b\u90e8\u5206\uff0c\u4e5f\u5c31\u662f\u570b\u969b\u4e0a\u4fdd\u96aa\u516c\u53f8\u65bc2022\u5e74\u4e0b\u534a\u5e74\u5ea6\u5c0d\u6295\u8cc7\u4eba\u6240\u63ed\u9732\u8cc7\u8a0a\uff08Investor Presentation\uff09\u4e4b\u89c0\u5bdf\u8207\u8aaa\u660e\u3002<\/p>\n<h3>2022\u5e74\u4e0b\u534a\u5e74\u5ea6\u63ed\u9732\u8cc7\u8a0a\u4e4b\u570b\u969b\u89c0\u5bdf<\/h3>\n<p>\u570b\u969b\u4e0a\u4fdd\u96aa\u516c\u53f8\u65bc2022\u5e74\u7684\u4e0b\u534a\u5e74\u5ea6\uff0c\u9678\u7e8c\u5c0d\u65bc\u6295\u8cc7\u4eba\u767c\u5e03\u4e86\u521d\u6b21\u9069\u7528\u65e5\u5728\u8ca1\u52d9\u5831\u8868\u4e0a\u53ef\u80fd\u9020\u6210\u7684\u5f71\u97ff\uff08Investor Presentation\uff09\uff0c\u4e3b\u8981\u662f\u5c0d\u65bc\u8cc7\u7522\u8ca0\u50b5\u8868\u3001\u640d\u76ca\u8868\u3001\u80a1\u6771\u6b0a\u76ca\u3001\u6703\u8a08\u653f\u7b56\u3001\u9069\u7528\u4e4b\u8861\u91cf\u6a21\u578b\u3001\u95dc\u9375\u7e3e\u6548\u6307\u6a19\u7b49\u6240\u63d0\u4f9b\u7684\u521d\u6b65\u8cea\u5316\u8aaa\u660e\uff0c\u91cf\u5316\u8aaa\u660e\u7684\u90e8\u5206\u5247\u7531\u65bc\u5be6\u65bd\u904e\u7a0b\u4e2d\u7cfb\u7d71\u7684\u9650\u5236\uff0c\u8f03\u5c11\u770b\u5230\u76f8\u95dc\u63ed\u9732\uff1b\u81f3\u65bc\u9032\u4e00\u6b65\u5c0d\u65bc\u6703\u8a08\u653f\u7b56\u7684\u8cea\u5316\u8aaa\u660e\uff0c\u5247\u9810\u671f\u5728\u521d\u6b21\u9069\u7528\u65e52023\u5e74\u6240\u767c\u5e03\u76842022\u5e74\u5e74\u5ea6\u8ca1\u52d9\u5831\u8868\u53ef\u4ee5\u5f97\u5230\u66f4\u5b8c\u6574\u7684\u8cc7\u8a0a\u3002\u53e6\u5916\u5728\u91cf\u5316\u8cc7\u8a0a\u7684\u90e8\u5206\uff0c\u5247\u9810\u671f\u53ef\u57282023\u5e74\u5ea6\u767c\u5e03\u7684\u5e74\u4e2d\u8ca1\u52d9\u5831\u8868\u5f97\u5230\u66f4\u8a73\u7d30\u7684\u8cc7\u8a0a\u3002<\/p>\n<h5>1. \u5c0d\u65bc\u4fdd\u96aa\u516c\u53f8\u71df\u904b\u5404\u500b\u5c64\u9762\u7684\u5f71\u97ff<\/h5>\n<p>\u6574\u9ad4\u800c\u8a00\uff0cIFRS 17\u8207IFRS 9\u65bc\u521d\u6b21\u9069\u7528\u65e5\u7684\u5be6\u65bd\u5c0d\u65bc\u516c\u53f8\u7684\u8ca1\u52d9\u9ad4\u8cea\u8207\u5546\u54c1\u7b56\u7565\u5f71\u97ff\u4e26\u4e0d\u986f\u8457\uff0c\u4f46\u5c0d\u65bc\u80a1\u6771\u6b0a\u76ca\u8207\u672a\u4f86\u5229\u6f64\u9020\u6210\u986f\u8457\u5f71\u97ff\u3002<\/p>\n<ol>\n<li>\u5927\u90e8\u5206\u7684\u4fdd\u96aa\u516c\u53f8\u8a8d\u70ba\u516c\u53f8\u7684\u7d93\u71df\u7b56\u7565\u3001\u73fe\u91d1\u6d41\u91cf\u7ba1\u7406\u3001\u8cc7\u672c\u7ba1\u7406\u8207\u80a1\u5229\u653f\u7b56\uff0c\u5c07\u4e0d\u6703\u56e0IFRS 17\u7684\u5be6\u65bd\u800c\u7522\u751f\u6539\u8b8a\u3002<\/li>\n<li>\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin; CSM\uff09\u4ee3\u8868\u4e86\u516c\u53f8\u672a\u4f86\u5229\u6f64\u7684\u73fe\u503c\uff0c\u6240\u4ee5\u662f\u975e\u5e38\u91cd\u8981\u7684\u65b0\u8ca1\u52d9\u8861\u91cf\u6307\u6a19\u3002<\/li>\n<li>\u5728IFRS 17 \u4e0b\uff0c\u5408\u7d04\u670d\u52d9\u908a\u969b\u8207\u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u98a8\u96aa\u8abf\u6574\uff08Risk Adjustment for Non-Financial Risk; RA\uff09\u9019\u5169\u500b\u8ca0\u50b5\u9805\u76ee\u7684\u5efa\u7acb\u5c07\u4f5c\u70ba\u672a\u4f86\u5229\u6f64\u91cb\u653e\u7684\u57fa\u6e96\uff0c\u4f46\u4e5f\u6703\u5728\u904e\u6e21\u65e5\u6642\u4e00\u6b21\u6027\u5730\u964d\u4f4e\u80a1\u6771\u6b0a\u76ca\u3002<\/li>\n<li>IFRS 17\u7684\u9069\u7528\u5c07\u4f7f\u8ca1\u5831\u7684\u63ed\u9732\u66f4\u7d30\u7dfb\uff0c\u5176\u53ef\u6bd4\u6027\u4e5f\u96a8\u4e4b\u589e\u52a0\u3002<\/li>\n<li>\u5927\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u65bc2022\u5e74\u7684\u5e74\u5ea6\u8ca1\u52d9\u5831\u8868\u4e2d\uff0c\u5c07\u4e0d\u6703\u63d0\u4f9bIFRS 17\u8207IFRS 9\u5be6\u65bd\u6240\u9020\u6210\u5f71\u97ff\u7684\u8a73\u7d30\u8cc7\u8a0a\uff0c\u9810\u8a08\u76f8\u95dc\u8cc7\u8a0a\u5c07\u53ef\u65bc2023\u5e74\u5ea6\u7684\u5e74\u4e2d\u8ca1\u52d9\u5831\u5c0e\uff08\u7b2c\u4e00\u5b63\u5b63\u5831\u6216\u534a\u5e74\u5831\uff09\u4e2d\u63d0\u4f9b\u3002<\/li>\n<li>\u7531\u65bc\u4e3b\u8981\u8ca1\u52d9\u8861\u91cf\u6307\u6a19\u7684\u8a08\u7b97\u65b9\u5f0f\u8b8a\u52d5\uff0c\u8ca1\u52d9\u5831\u8868\u7684\u5448\u73fe\u5c07\u96a8\u4e4b\u8abf\u6574\u3002<\/li>\n<\/ol>\n<h5>2. \u6703\u8a08\u653f\u7b56\u8207\u8861\u91cf\u65b9\u5f0f\u4e4b\u8aaa\u660e<\/h5>\n<p>\u6574\u9ad4\u800c\u8a00\uff0c\u5927\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u900f\u904e\u73fe\u884c\u76e3\u7406\u67b6\u69cb\u7684\u7522\u51fa\u8207\u5c0d\u904e\u6e21\u5f71\u97ff\u7684\u7ba1\u7406\u4f86\u964d\u4f4e\u640d\u76ca\u7684\u6ce2\u52d5\u6027\uff0c\u4e3b\u8981\u5305\u62ec\u4ee5\u4e0b\u5404\u9ede\uff1a<\/p>\n<ol>\n<li>\u8ca0\u50b5\u8861\u91cf\u67b6\u69cb\uff1a<br \/>\n\u6b50\u6d32\u7684\u4fdd\u96aa\u516c\u53f8\u591a\u4ee5\u5be6\u65bd\u591a\u5e74\u7684SII\u6a21\u578b\u67b6\u69cb\u70ba\u57fa\u6e96\uff0c\u63a1\u7528\u4e00\u81f4\u6027\u7684\u5047\u8a2d\u8207\u8861\u91cf\u6a21\u578b\uff0c\u4f86\u8a08\u7b97IFRS 17\u7684\u8ca0\u50b5\u91d1\u984d\u3002\u800c\u97d3\u570b\u8207\u9999\u6e2f\u7b49\u5730\u5247\u662f\u4f9dIFRS 17\u7684\u8981\u6c42\uff0c\u914d\u5408\u65bc\u6a21\u578b\u4e2d\u65b0\u589e\u67b6\u69cb\u8207\u908f\u8f2f\uff0c\u4e26\u65b0\u589e\u76f8\u95dc\u8b8a\u6578\u4f86\u8a08\u7b97IFRS 17\u7684\u8ca0\u50b5\u91d1\u984d\u3002<\/li>\n<li>\u8ca0\u50b5\u8861\u91cf\u6a21\u578b\uff1a\n<ul>\n<li>\u77ed\u5e74\u671f\u696d\u52d9\uff08\u4f8b\u5982\u7522\u96aa\u696d\u52d9\uff09\u4e00\u822c\u9078\u7528PAA\u7684\u8861\u91cf\u6a21\u578b\uff0c\u8207\u73fe\u884c\u672a\u6eff\u671f\u4fdd\u8cbb\u7684\u8a08\u7b97\u76f8\u6bd4\uff0c\u7531\u65bc\u8003\u616e\u4e86\u6298\u73fe\u800c\u4f7f\u5f97\u8ca0\u50b5\u4e0b\u964d\uff0c\u4f46\u540c\u6642\u672a\u4f86\u8ca0\u50b5\u7684\u8b8a\u52d5\u4e5f\u6703\u51fa\u73fe\u4fdd\u96aa\u8ca1\u52d9\u8cbb\u7528\uff08Insurance Financial Expense; IFE\uff09\u800c\u964d\u4f4e\u6295\u8cc7\u7d50\u679c\uff0c\u5f71\u97ff\u6548\u679c\u4e26\u4e0d\u986f\u8457\u3002<\/li>\n<li>\u58fd\u96aa\u696d\u52d9\u5247\u6703\u4f9d\u7167\u4fdd\u96aa\u5408\u7d04\u73fe\u91d1\u6d41\u91cf\u7684\u7279\u6027\u6c7a\u5b9a\u9069\u7528\u7684\u8861\u91cf\u6a21\u578b\uff0c\u4e00\u822c\u800c\u8a00\uff0c\u8f03\u5e38\u770b\u5230\u7684\u662f\u5177\u76f4\u63a5\u53c3\u8207\u7279\u6027\uff08Direct Participation Feature\uff09\u7684\u4fdd\u96aa\u5408\u7d04\uff0c\u5305\u62ec\u6295\u8cc7\u578b\u5546\u54c1\uff08Variable Unit Linked; VUL\uff09\u8207\u82f1\u5f0f\u5206\u7d05\u5546\u54c1\uff08With-Profit\uff09\uff0c\u6703\u9078\u7528\u8b8a\u52d5\u6536\u8cbb\u6cd5\uff08Variable Fee Approach; VFA\uff09\uff1b\u5176\u4ed6\u7684\u58fd\u96aa\u5546\u54c1\u3001\u5065\u5eb7\u96aa\u5546\u54c1\u8207\u9577\u5e74\u671f\u50b7\u5bb3\u96aa\u5546\u54c1\u5247\u9069\u7528\u4e00\u822c\u8861\u91cf\u6a21\u578b\uff08General Measurement Model; GMM\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u6298\u73fe\u7387\u66f2\u7dda\uff1a<br \/>\n\u5927\u90e8\u5206\u7684\u6b50\u6d32\u4fdd\u96aa\u516c\u53f8\u63a1\u7528\u8207Solvency II\u540c\u6a23\u7684\u65b9\u5f0f\u5efa\u69cb\u6298\u73fe\u7387\u66f2\u7dda\uff0c\u57fa\u672c\u4e0a\u90fd\u662f\u9078\u7528\u7531\u4e0b\u800c\u4e0a\u6cd5\uff08Bottom-Up Approach\uff09\u7684\u5efa\u69cb\u65b9\u5f0f\uff0c\u5176\u8a08\u7b97\u65b9\u5f0f\u70baRFR\uff08Risk Free Rate\uff09 + ILP\uff08Illiquidity Premium\uff09\uff0cILP\u7684\u8cc7\u8a0a\u63ed\u9732\u4e2d\uff0c\u5be6\u52d9\u4e0a\u4ea6\u89c0\u5bdf\u5230\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u5c0d\u65bc\u5177\u640d\u5931\u7d44\u6210\u90e8\u5206\u7684\u4fdd\u96aa\u5408\u7d04\uff0c\u5176ILP\u8a2d\u5b9a\u70ba0\u3002\u53e6\u5c0d\u65bc\u5e74\u91d1\u696d\u52d9\uff0c\u5247\u89c0\u5bdf\u5230\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u9078\u64c7\u7531\u4e0a\u800c\u4e0b\u6cd5\uff08Top-Down Approach\uff09\u7684\u65b9\u5f0f\uff0c\u6574\u9ad4\u800c\u8a00\uff0c\u6298\u73fe\u7387\u5efa\u69cb\u65b9\u5f0f\u7684\u63ed\u9732\u5927\u5e45\u589e\u52a0\u4e86\u8ca1\u5831\u7684\u53ef\u6bd4\u6027\u3002<\/li>\n<li>OCI\u9078\u64c7\u6b0a\uff1a<br \/>\n\u5927\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u5c0d\u65bc\u7d93\u6fdf\u5047\u8a2d\u8b8a\u52d5\u6240\u9020\u6210\u7684\u5f71\u97ff\uff0c\u5728\u964d\u4f4e\u640d\u76ca\u6ce2\u52d5\u6027\u7684\u524d\u63d0\u4e0b\uff0c\u9069\u7528GMM\u7684\u4fdd\u96aa\u5408\u7d04\u6703\u9078\u7528OCI\u9078\u64c7\u6b0a\uff0c\u4f46\u9069\u7528VFA\u7684\u4fdd\u96aa\u5408\u7d04\u5247\u8996\u5c0d\u61c9\u7684\u8cc7\u7522\u800c\u6709\u4e0d\u540c\u7684\u9078\u64c7\uff0c\u82e5\u662f\u8ca0\u50b5\u6240\u5c0d\u61c9\u7684\u8cc7\u7522\u63a1\u7528\u516c\u5141\u50f9\u503c\u8a8d\u5217\u5230\u640d\u76ca\uff08Fair Value to P\/L; FVPL\uff09\u7684\u8861\u91cf\u65b9\u5f0f\u6642\uff0c\u4f8b\u5982\u6295\u8cc7\u578b\u5546\u54c1\uff0c\u5176\u8ca0\u50b5\u7684IFIE\u9078\u64c7\u4e0d\u7528OCI\u9078\u64c7\u6b0a\u800c\u90fd\u8a8d\u5217\u65bc\u640d\u76ca\u3002<\/li>\n<li>RA\uff08Risk Adjustment\uff09\uff1a<br \/>\n\u4e00\u822c\u800c\u8a00\uff0c\u5927\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u9078\u7528\u4fe1\u5fc3\u6c34\u6e96\u6cd5\uff08Confidential Level Approach\uff09\uff0c\u4fe1\u5fc3\u6c34\u6e96\u4e3b\u8981\u70ba75%\u5de6\u53f3\uff0c\u4f46\u4e5f\u89c0\u5bdf\u5230\u7522\u96aa\u516c\u53f8\u5728\u4fdd\u5b88\u8a55\u4f30\u4e0b\uff0c\u9078\u752890%\u7684\u4fe1\u5fc3\u6c34\u6e96\u3002\u53e6\u5916\u4e5f\u89c0\u5bdf\u5230\u5728\u516c\u53f8\u9078\u7528Cost of Capital\u7684\u65b9\u5f0f\u6642\uff0c\u5176CoC Ratio\u65bcIFRS 17\u8a55\u4f30\u6642\u63a1\u75284%\uff0c\u4f4e\u65bcSII\u8a55\u4f30\u6642\u76846%\u3002<\/li>\n<li>\u975e\u76f4\u63a5\u53ef\u6b78\u5c6c\u8cbb\u7528\u7684\u8655\u7406\uff1a<br \/>\n\u6240\u89c0\u5bdf\u5230\u7684\u8aaa\u660e\u76f8\u5c0d\u8f03\u5c11\uff0c\u4e3b\u8981\u89c0\u5bdf\u7d50\u679c\u5305\u62ec\u4e0b\u5217\u5169\u9ede\uff0c\u7b2c\u4e00\u662f\u6392\u9664\u5728IFRS 17\u7684\u4fdd\u96aa\u7d50\u679c\u4e4b\u5916\uff0c\u767c\u751f\u6642\u76f4\u63a5\u8a8d\u5217\u65bc\u640d\u76ca\uff0c\u7b2c\u4e8c\u662f\u975e\u76f4\u63a5\u53ef\u6b78\u5c6c\u8cbb\u7528\u5360\u6574\u9ad4\u8cbb\u7528\u7684\u6bd4\u7387\u4e0d\u9ad8\uff0c\u6709\u4fdd\u96aa\u516c\u53f8\u63ed\u9732\u7d04\u70ba5%\u3002<\/li>\n<li>\u904e\u6e21\u65e5\u8861\u91cf\u65b9\u5f0f\uff1a<br \/>\n\u8a31\u591a\u4fdd\u96aa\u516c\u53f8\u63ed\u9732\u4e86\u904e\u6e21\u65e5\u8861\u91cf\u7684\u65b9\u5f0f\uff0c\u6574\u9ad4\u800c\u8a00\u5c0d\u65bc\u6700\u8fd1\u5e74\u5ea6\u7684\u4fdd\u55ae\uff0c\u56e0\u70ba\u8cc7\u8a0a\u7684\u53d6\u5f97\u8f03\u70ba\u5b8c\u6574\uff0c\u6c7a\u5b9a\u63a1\u7528\u5b8c\u5168\u8ffd\u6eaf\u6cd5\uff08Full Retrospective Approach; FRA\uff09\uff0c\u800c\u5c0d\u65bc\u5e74\u4ee3\u8f03\u4e45\u9060\u7684\u8001\u820a\u4fdd\u55ae\uff0c\u5247\u8996\u8cc7\u8a0a\u7684\u53ef\u53d6\u5f97\u6027\u9078\u7528\u4fee\u6b63\u5f0f\u8ffd\u6eaf\u6cd5\uff08Modified Retrospective Approach; MRA\uff09\u6216\u516c\u5141\u50f9\u503c\u6cd5\uff08Fair Value Approach; FVA\uff09\uff0c\u4fdd\u96aa\u516c\u53f8\u5728\u4e0d\u9069\u7528FRA\u6642\uff0c\u9078\u7528MRA\u6216FVA\u7684\u89c0\u5bdf\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li>\u7522\u96aa\u696d\u52d9\u4e3b\u8981\u9078\u7528MRA<\/li>\n<li>\u58fd\u96aa\u696d\u52d9\u7684\u9078\u64c7\u5247\u4e3b\u8981\u96c6\u4e2d\u5728FVA\uff0c\u53e6\u4ea6\u89c0\u5bdf\u5230\u6709\u4fdd\u96aa\u516c\u53f8\u9078\u64c7\u512a\u5148\u63a1\u7528MRA\u7684\u60c5\u6cc1\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u7531\u65bcIFRS 17\u4e0d\u518d\u4f7f\u7528\u5f71\u5b50\u6703\u8a08\uff08Shadow Accounting\uff09\u4ee5\u964d\u4f4e\u4fdd\u96aa\u516c\u53f8\u8cc7\u7522\u8207\u8ca0\u50b5\u56e0\u70ba\u4e0d\u540c\u8861\u91cf\u65b9\u5f0f\u6240\u9020\u6210\u7684\u6ce2\u52d5\uff0c\u9810\u671f\u672a\u4f86\u640d\u76ca\u7684\u6ce2\u52d5\u5ea6\u5c07\u6703\u589e\u52a0\u3002<\/li>\n<\/ol>\n<h5>3. \u8cc7\u7522\u8ca0\u50b5\u8868\u8207\u640d\u76ca\u8868\u4e4b\u5f71\u97ff<\/h5>\n<p>\u4fdd\u96aa\u516c\u53f8\u5c0d\u65bcIFRS 17\u8207IFRS 9\u5be6\u65bd\u5f8c\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\u8207\u640d\u76ca\u8868\u4ea6\u63d0\u4f9b\u4e86\u76f8\u95dc\u8aaa\u660e\uff0c\u8cc7\u7522\u8ca0\u50b5\u8868\u90e8\u5206\u4e3b\u8981\u89c0\u5bdf\u5230\u80a1\u6771\u6b0a\u76ca\u3001CSM\u8207RA\u7684\u8cc7\u8a0a\u63d0\u4f9b\uff0c\u800c\u640d\u76ca\u8868\u90e8\u5206\u5247\u4e3b\u8981\u89c0\u5bdf\u5230\u672c\u696d\u5229\u6f64\u3001\u9810\u671f\u4fdd\u96aa\u6536\u5165\u3001\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\uff08ROE\uff09\u8207\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\uff08Financial leverage ratio\uff09\u7684\u8cc7\u8a0a\u63d0\u4f9b\uff0c\u8aaa\u660e\u5982\u4e0b\uff1a<\/p>\n<ol>\n<li>\u8cc7\u7522\u8ca0\u50b5\u8868\u76f8\u95dc\u8cc7\u8a0a\n<ul>\n<li>\u80a1\u6771\u6b0a\u76ca\uff1a<br \/>\n\u4fdd\u96aa\u516c\u53f8\u7684\u80a1\u6771\u6b0a\u76ca\u6703\u56e0\u70ba\u516c\u53f8\u7684\u7d93\u71df\u696d\u52d9\u800c\u5448\u73fe\u4e0d\u540c\u7684\u5f71\u97ff\uff0c\u4e00\u822c\u800c\u8a00\uff0c\u77ed\u5e74\u671f\u696d\u52d9\u7684\u8ca0\u50b5\u591a\u63a1\u7528PAA\uff08Premium Allocation Approach; PAA\uff09\uff0c\u6c92\u6709\u63d0\u5b58CSM\u7684\u8981\u6c42\uff0c\u4e14\u56e0\u70ba\u8ce0\u6b3e\u6e96\u5099\u91d1\u8003\u616e\u6298\u73fe\u800c\u4e0b\u964d\uff0c\u9032\u800c\u4f7f\u5f97\u80a1\u6771\u6b0a\u76ca\u7684\u5f71\u97ff\u4e26\u4e0d\u986f\u8457\uff1b\u800c\u9577\u5e74\u671f\u4fdd\u96aa\u5408\u7d04\u5247\u56e0\u70ba\u5728\u8ca0\u50b5\u7aef\u5efa\u7acb\u4e86CSM\u8207RA\u7684\u90e8\u4f4d\uff0c\u6216\u662f\u9069\u7528VFA\u800c\u5c07\u76f8\u95dcOCI\u5f71\u97ff\u6578\u8a8d\u5217\u70baCSM\u7684\u8abf\u6574\u9805\uff0c\u9810\u671f\u80a1\u6771\u6b0a\u76ca\u65bc\u904e\u6e21\u65e5\u6703\u6709\u4e00\u6b21\u6027\u5730\u4e0b\u964d\uff0c\u89c0\u5bdf\u5230\u7684\u5f71\u97ff\u6bd4\u7387\u4f9d\u516c\u53f8\u7684\u696d\u52d9\u7d50\u69cb\u800c\u6709\u4e0d\u540c\uff1b\u53e6\u5c0d\u65bc\u540c\u6642\u64c1\u6709\u58fd\u96aa\u696d\u52d9\u8207\u7522\u96aa\u696d\u52d9\u7684\u4fdd\u96aa\u516c\u53f8\uff0c\u5176\u5f71\u97ff\u6bd4\u7387\u5247\u8996\u5176\u696d\u52d9\u7d50\u69cb\u800c\u6709\u4e0d\u540c\u3002<\/li>\n<li>\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin; CSM\uff09\uff1a<br \/>\nCSM\u70baIFRS 17\u4e0b\u65b0\u5efa\u7acb\u7684\u8ca0\u50b5\u8981\u6c42\uff0c\u5176\u4ee3\u8868\u7684\u662f\u4fdd\u96aa\u516c\u53f8\u672a\u4f86\u9810\u671f\u5229\u6f64\u7684\u6298\u73fe\uff0c\u9019\u500b\u7279\u6027\u4f7f\u5f97CSM\u672c\u8eab\u6210\u70ba\u65b0\u7684\u91cd\u8981\u8ca1\u52d9\u8861\u91cf\u6307\u6a19\uff1b\u4e00\u822c\u800c\u8a00\uff0c\u904e\u6e21\u65e5\u6642\u7684CSM\u8ca0\u50b5\u79d1\u76ee\u5efa\u7acb\u6703\u4f7f\u5f97\u80a1\u6771\u6b0a\u76ca\u4e0b\u964d\uff0c\u76ee\u524d\u9664\u4e86\u8ca0\u50b5\u9805\u76ee\u7684CSM\u63ed\u9732\u5916\uff0c\u4e5f\u89c0\u5bdf\u5230\u6709\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u984d\u5916\u63ed\u9732\u518d\u4fdd\u5f8c\u3001\u7d0d\u5165\u975e\u76f4\u63a5\u53ef\u6b78\u5c6c\u8cbb\u7528\u8207\u7a05\u5f8c\u57fa\u790e\u4e4bCSM\uff0c\u4ee5\u6355\u6349\u5176\u4f5c\u70ba\u672a\u4f86\u5229\u6f64\u73fe\u503c\u7684\u7279\u6027\u3002<\/li>\n<li>\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin; CSM\uff09\u7684\u6524\u92b7\uff1a<br \/>\nCSM\u6524\u92b7\u91d1\u984d\u70baIFRS 17\u4e0b\u4fdd\u96aa\u6536\u5165\uff08Insurance Revenue\uff09\u7684\u4f86\u6e90\uff0c\u7576\u5e74\u5ea6\u6524\u92b7\u91d1\u984d\u6703\u53d7\u5230\u516c\u53f8\u7684\u696d\u52d9\u7d50\u69cb\u6240\u5f71\u97ff\uff0c\u8209\u4f8b\u800c\u8a00\uff0c\u82e5\u4fdd\u96aa\u516c\u53f8A\u4e3b\u8981\u696d\u52d9\u70ba\u7d42\u8eab\u58fd\u96aa\uff0c\u800c\u4fdd\u96aa\u516c\u53f8B\u4e3b\u8981\u696d\u52d9\u70ba6\u5e74\u671f\u751f\u6b7b\u5408\u96aa\uff0c\u5247\u53ef\u9810\u671f\u4fdd\u96aa\u516c\u53f8B\u7684\u6524\u92b7\u6bd4\u4f8b\u6703\u76f8\u5c0d\u8f03\u9ad8\u3002<\/li>\n<li>\u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u98a8\u96aa\u8abf\u6574\uff08Risk Adjustment for Non-financial Risk\uff09\uff1a<br \/>\nRA\u4e5f\u662fIFRS 17\u4e0b\u65b0\u5efa\u7acb\u7684\u8ca0\u50b5\u8981\u6c42\uff0c\u5176\u4ee3\u8868\u7684\u662f\u4fdd\u96aa\u516c\u53f8\u5c0d\u65bc\u975e\u8ca1\u52d9\u98a8\u96aa\u53ef\u80fd\u9020\u6210\u7684\u5f71\u97ff\u6240\u63d0\u5177\u4e4b\u91d1\u984d\uff1b\u57282022\u5e74\u4e0b\u534a\u5e74\u53ef\u89c0\u5bdf\u7684\u8cc7\u8a0a\u4e2d\uff0c\u7d04\u4e00\u534a\u4fdd\u96aa\u516c\u53f8\u6709\u91cf\u5316\u7684RA\u63ed\u9732\uff0c\u9019\u500b\u90e8\u5206\u9810\u8a08\u65bc2023\u5e74\u5ea6\u5e74\u4e2d\u8ca1\u52d9\u5831\u8868\u53ef\u770b\u5230\u66f4\u591a\u6578\u503c\u5316\u7684\u8aaa\u660e\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u640d\u76ca\u8868\u76f8\u95dc\u8cc7\u8a0a\n<ul>\n<li>\u672c\u696d\u640d\u76ca\uff08Operating Profit; Core Earnings\uff09\uff1a<br \/>\n\u672c\u696d\u640d\u76ca\u4e3b\u8981\u76ee\u7684\u5728\u5448\u73fe\u4fdd\u96aa\u516c\u53f8\u6838\u5fc3\u696d\u52d9\u7684\u5229\u6f64\u7d50\u679c\uff0c\u65bcIFRS 17\u4e0b\uff0c\u4e5f\u5c31\u662f\u640d\u76ca\u8868\u7684\u4fdd\u96aa\u7d50\u679c\u8207\u6295\u8cc7\u7d50\u679c\u4e4b\u548c\uff0c\u76ee\u524d\u89c0\u5bdf\u5230\u7684\u4e3b\u8981\u662f\u8cea\u5316\u8aaa\u660e\uff0c\u9810\u8a08\u65bc2023\u5e74\u5ea6\u5e74\u4e2d\u8ca1\u52d9\u5831\u8868\u53ef\u770b\u5230\u66f4\u591a\u6578\u503c\u5316\u7684\u8aaa\u660e\u3002<\/li>\n<li>\u9810\u671f\u4fdd\u96aa\u6536\u5165\uff08Expected Revenue\uff09\uff1a<br \/>\n\u7531\u65bc\u4fdd\u96aa\u6536\u5165\u7684\u8a8d\u5217\u65b9\u5f0f\u5c07\u4e0d\u540c\u65bc\u4ee5\u5f80\u7684\u4fdd\u8cbb\u6536\u5165\uff0c\u6240\u4ee5\u5728\u76f8\u95dc\u8cc7\u8a0a\u4e2d\u89c0\u5bdf\u5230\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u5c0d\u65bc\u5831\u5c0e\u5e74\u5ea6\u7684\u4fdd\u96aa\u6536\u5165\u6240\u6db5\u62ec\u7684\u9805\u76ee\u63d0\u4f9b\u4e86\u8aaa\u660e\uff0c\u5305\u62ec\u9810\u671f\u7406\u8ce0\u4e2d\u4fdd\u96aa\u7d44\u6210\u90e8\u5206\u7684\u8a8d\u5217\u3001\u9810\u671f\u8cbb\u7528\u7684\u8a8d\u5217\u3001\u98a8\u96aa\u8abf\u6574\u7684\u91cb\u653e\u3001CSM\u7684\u6524\u92b7\u7b49\uff0c\u76ee\u524d\u89c0\u5bdf\u5230\u7684\u4e3b\u8981\u662f\u8cea\u5316\u8aaa\u660e\uff0c\u9810\u8a08\u65bc2023\u5e74\u5ea6\u5e74\u4e2d\u8ca1\u52d9\u5831\u8868\u53ef\u89c0\u5bdf\u5230\u66f4\u591a\u7576\u671f\u8a8d\u5217\u91d1\u984d\u7684\u8aaa\u660e\u3002<\/li>\n<li>\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\uff08ROE\uff09\uff1a<br \/>\n\u591a\u6578\u4fdd\u96aa\u516c\u53f8\u6307\u51fa\uff0c\u7531\u65bc\u8ca0\u50b5\u9805CSM\u672a\u4f86\u5c07\u4f9d\u670d\u52d9\u7684\u63d0\u4f9b\u8a8d\u5217\u5230\u4fdd\u96aa\u6536\u5165\uff0c\u4e14\u904e\u6e21\u6642\u9ede\u7684\u80a1\u6771\u6b0a\u76ca\u56e0\u70baCSM\u8ca0\u50b5\u79d1\u76ee\u7684\u5efa\u7acb\u800c\u4e0b\u964d\uff0c\u6240\u4ee5\u5728\u80a1\u6771\u6b0a\u76ca\u4e0b\u964d\u7684\u524d\u63d0\u4e0b\uff0cROE\u76ee\u6a19\u503c\u9810\u671f\u6703\u589e\u52a0\u3002<\/li>\n<li>\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\uff08Financial Leverage Ratio\uff09\uff1a<br \/>\n\u4fdd\u96aa\u696d\u4e4b\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\u8a08\u7b97\u516c\u5f0f\u70ba \u91d1\u878d\u8ca0\u50b5 \uff0f\uff08\u91d1\u878d\u8ca0\u50b5 + \u80a1\u6771\u6b0a\u76ca\uff09\uff0c\u7531\u65bcCSM\u96d6\u7136\u662f\u8ca0\u50b5\u79d1\u76ee\uff0c\u4f46\u5176\u7d93\u6fdf\u5be6\u8cea\u4ee3\u8868\u4e86\u4fdd\u96aa\u516c\u53f8\u672a\u4f86\u53ef\u8cfa\u5f97\u5229\u6f64\u7684\u73fe\u503c\uff0c\u6240\u4ee5\u65b0\u589e\u4e86\u7d9c\u5408\u80a1\u6771\u6b0a\u76ca\uff08= \u80a1\u6771\u6b0a\u76ca + CSM\uff09\u7684\u6982\u5ff5\u4f5c\u70ba\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\u8a08\u7b97\u7684\u57fa\u790e\uff0c\u4e5f\u5c31\u662f\u4ee5 \u91d1\u878d\u8ca0\u50b5 \uff0f\uff08\u91d1\u878d\u8ca0\u50b5 + \u7d9c\u5408\u80a1\u6771\u6b0a\u76ca\uff09\u8a08\u7b97\u8ca1\u52d9\u69d3\u687f\u3002\u5c0d\u65bc\u7522\u96aa\u696d\u52d9\u800c\u8a00\uff0c\u7531\u65bc\u8ca0\u50b5\u5927\u90e8\u5206\u63a1\u7528PAA\u8861\u91cf\u6a21\u578b\uff0cCSM\u7684\u91d1\u984d\u76f8\u5c0d\u6975\u5c0f\uff0c\u6240\u4ee5\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\u516c\u5f0f\u8abf\u6574\u5f8c\u7684\u8b8a\u52d5\u4e0d\u5927\u3002\u4f46\u5c0d\u65bc\u58fd\u96aa\u696d\u4f86\u8aaa\uff0c\u7531\u65bcCSM\u7684\u91d1\u984d\u76f8\u5c0d\u8f03\u5927\uff0c\u9810\u8a08\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\u7d50\u679c\u6703\u5448\u73fe\u4e0b\u964d\u7684\u60c5\u6cc1\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h5>4. \u95dc\u9375\u7e3e\u6548\u6307\u6a19\uff08Key Performance Indicator; KPI\uff09\u7684\u5f71\u97ff<\/h5>\n<p>\u4fdd\u96aa\u516c\u53f8\u5728\u7ba1\u7406\u5c64\u9762\u4e3b\u8981\u4f9d\u8cf4\u95dc\u9375\u7e3e\u6548\u6307\uff08KPI\uff09\u4f86\u76e3\u63a7\u8207\u8abf\u6574\u516c\u53f8\u7684\u7d93\u71df\u7b56\u7565\uff0c\u5728IFRS 17\u4e0b\uff0c\u4e3b\u8981\u5c07\u5305\u62ec7\u500bKPI\uff0c\u5305\u62ec\uff1a<\/p>\n<ul style=\"list-style-type:circle\">\n<li>\u7522\u96aa\u696d\u52d9\u7684\u7d9c\u5408\u6bd4\u7387\uff08P&#038;C Combined Ratio\uff09\u8207\u7372\u5229\u80fd\u529b\uff08P&#038;C Profitability\uff09<\/li>\n<li>\u58fd\u96aa\u696d\u7684\u65b0\u5546\u54c1\u696d\u52d9\u50f9\u503c\uff08New Business Value; NBV\uff09\u8207\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin; CSM\uff09\uff0c\u4ee5\u53ca<\/li>\n<li>\u80a1\u6771\u6b0a\u76ca\u3001\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\uff08ROE\uff09\u8207\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\uff08Financial leverage ratio\uff09<\/li>\n<\/ul>\n<p>\u4ee5\u4e0b\u5c07\u9010\u4e00\u8aaa\u660e\u9019\u4e9b\u6307\u6a19\u7684\u8861\u91cf\u65b9\u5f0f\u8207\u53ef\u80fd\u7684\u8b8a\u52d5\uff1a<\/p>\n<ol>\n<li>\u7d9c\u5408\u6bd4\u7387\uff08P&#038;C Combined Ratio; CoR\uff09\uff1a<br \/>\n\u7d9c\u5408\u6bd4\u7387\u70ba\u7522\u96aa\u696d\u5c0d\u65bc\u627f\u4fdd\u5229\u6f64\u7684\u91cd\u9ede\u89c0\u5bdf\u6307\u6a19\uff0c\u53ef\u4ee5\u5f9e\u8ca1\u52d9\u9762\u8207\u4ea4\u6613\u9762\u5169\u500b\u9762\u5411\u9032\u884c\u8a08\u7b97\uff0c\u4e00\u822c\u4f86\u8aaa\uff0c\u8ca1\u52d9\u9762\u7684\u8a08\u7b97\u65b9\u5f0f\u70ba\uff08\u5df2\u767c\u751f\u7406\u8ce0 + \u8cbb\u7528\uff09\uff0f \u81ea\u7559\u6eff\u671f\u4fdd\u8cbb\uff0c\u5176\u4e2d\u5df2\u767c\u751f\u7406\u8ce0\u5247\u662f\u5305\u62ec\u5df2\u7d66\u4ed8\u7406\u8ce0\u3001\u5df2\u5831\u672a\u4ed8\u8ce0\u6b3e\u6e96\u5099\u91d1\uff08RBNP\uff09\u8207\u672a\u5831\u672a\u4ed8\u6e96\u5099\u91d1\uff08IBNR\uff09\uff0c\u800c\u5f9e\u4ea4\u6613\u9762\u5247\u662f\u5df2\u767c\u751f\u7406\u8ce0\uff0f\u81ea\u7559\u6eff\u671f\u4fdd\u8cbb + \u8cbb\u7528\uff0f\u81ea\u7559\u4fdd\u8cbb\uff0c\u9019\u5169\u500b\u65b9\u5f0f\u90fd\u662f\u4ee5\u518d\u4fdd\u5f8c\u4f5c\u70ba\u8a08\u7b97\u57fa\u790e\uff0c\u8a08\u7b97\u7d50\u679c\u82e5\u5927\u65bc100%\uff0c\u5247\u8868\u793a\u516c\u53f8\u7684\u696d\u52d9\u53ef\u80fd\u6c92\u6709\u5229\u6f64\uff0c\u4e5f\u56e0\u6b64\u5fc5\u9808\u60f3\u8fa6\u6cd5\u5f9e\u6838\u4fdd\u5c64\u9762\u6216\u8cbb\u7528\u63a7\u7ba1\u5c64\u9762\u8457\u624b\u4ee5\u5275\u9020\u5229\u6f64\uff0c\u5728IFRS 17\u4e0b\uff0c\u7d9c\u5408\u6bd4\u7387\u7684\u8a08\u7b97\u5c07\u4f9d\u7167\u516c\u53f8\u7684\u7ba1\u7406\u8981\u6c42\u800c\u6709\u4e0d\u540c\u7684\u8a08\u7b97\u57fa\u6e96\uff0c\u4f8b\u5982\u5206\u6bcd\u6709\u53ef\u80fd\u6539\u70ba\u518d\u4fdd\u524d\u57fa\u790e\uff0c\u4e5f\u5c31\u662f\u76f4\u4fdd\u4e4b\u627f\u4fdd\u696d\u52d9\u4fdd\u96aa\u8cbb\uff0c\u5c0d\u65bcCoR\u7684\u5f71\u97ff\u5c07\u4f9d\u5be6\u969b\u4f5c\u6cd5\u800c\u6709\u4e0d\u540c\uff0c\u800c\u5be6\u969b\u4f5c\u6cd5\u8207\u6578\u503c\u8cc7\u8a0a\u9810\u8a08\u57282023\u5e74\u5ea6\u7684\u5e74\u4e2d\u8ca1\u52d9\u5831\u8868\u53ef\u4ee5\u6709\u66f4\u660e\u78ba\u7684\u8aaa\u660e\u3002<\/li>\n<li>\u7372\u5229\u80fd\u529b\uff08P&#038;C Profitability\uff09\uff1a<br \/>\n\u4e00\u822c\u800c\u8a00\uff0c\u7531\u65bcIFRS 17\u5c0d\u65bc\u7522\u96aa\u696d\u7684\u5f71\u97ff\u4e26\u4e0d\u986f\u8457\uff0c\u5176\u7372\u5229\u80fd\u529b\u4ea6\u4e0d\u6703\u6709\u660e\u986f\u7684\u5f71\u97ff\u3002<\/li>\n<li>\u65b0\u5546\u54c1\u696d\u52d9\u50f9\u503c\uff08New Business Value; NBV\uff09\uff1a<br \/>\n\u5728IFRS 17\u4e0b\uff0c\u65b0\u5546\u54c1\u696d\u52d9\u50f9\u503c\u7684\u8a08\u7b97\u65b9\u5f0f\u6c92\u6709\u8b8a\u52d5\uff0c\u53ea\u662f\u4f7f\u7528\u7684\u5047\u8a2d\u4e0d\u540c\uff0c\u4e14\u540d\u7a31\u4e0a\u88ab\u65b0\u55ae\u696d\u52d9\u7684CSM\u6240\u53d6\u4ee3\uff0c\u65b0\u55ae\u7684\u672a\u4f86\u7372\u5229\u5c07\u8a8d\u5217\u65bcCSM\uff0c\u4e26\u65bc\u5f8c\u7e8c\u670d\u52d9\u63d0\u4f9b\u6642\u9010\u671f\u8a8d\u5217\uff0c\u4e5f\u56e0\u6b64\u65b0\u5546\u54c1CSM\u7684\u8ca2\u737b\u6bd4\u4f8b\u9810\u8a08\u5c07\u53d6\u4ee3EV\u57fa\u790e\u7684NBV\u3002<\/li>\n<li>\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin; CSM\uff09\uff1a<br \/>\nCSM\u70baIFRS 17\u4e0b\u6240\u5efa\u7acb\u7684\u8ca0\u50b5\u79d1\u76ee\uff0c\u7531\u65bc\u5176\u4ee3\u8868\u672a\u4f86\u5229\u6f64\u73fe\u503c\uff0c\u4e26\u5c07\u65bc\u672a\u4f86\u63d0\u4f9b\u670d\u52d9\u6642\u8a8d\u5217\u5230\u4fdd\u96aa\u6536\u5165\uff0c\u4e5f\u56e0\u6b64\u662f\u672a\u4f86\u95dc\u9375\u7e3e\u6548\u6307\u6a19\u7684\u91cd\u8981\u4e00\u74b0\uff0c\u5176\u6524\u92b7\u901f\u5ea6\u5c07\u53d7\u5230\u4fdd\u969c\u55ae\u4f4d\uff08Coverage Unit\uff09\u8207\u5408\u7d04\u754c\uff35\uff08Contract Boundary\uff09\u671f\u9593\u7684\u5f71\u97ff\u3002<\/li>\n<li>\u80a1\u6771\u6b0a\u76ca\uff08Shareholder Equity\uff09\uff1a<br \/>\n\u80a1\u6771\u6b0a\u76ca\u7684\u8a08\u7b97\u65b9\u5f0f\u70ba\u4fdd\u96aa\u516c\u53f8\u7684\u8cc7\u7522\u50f9\u503c\u6e1b\u53bb\u8ca0\u50b5\u50f9\u503c\uff0c\u4ee3\u8868\u80a1\u6771\u5c0d\u65bc\u4fdd\u96aa\u516c\u53f8\u8cc7\u7522\u6240\u6301\u6709\u7684\u90e8\u4f4d\uff0c\u9019\u500b\u90e8\u5206\u6240\u89c0\u5bdf\u5230\u7684\u8cc7\u8a0a\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li>\u7531\u65bcCSM\u8207RA\u8ca0\u50b5\u9805\u7684\u5efa\u7acb\uff0c\u80a1\u6771\u6b0a\u76ca\u65bc\u904e\u6e21\u65e5\u6703\u6709\u4e00\u6b21\u6027\u7684\u6e1b\u5c11\u3002<\/li>\n<li>\u6b50\u6d32\u7684\u4fdd\u96aa\u516c\u53f8\u5728IFRS 17\u4e0b\uff0c\u5c0d\u65bc\u6392\u9664\u672a\u5be6\u73fe\u640d\u76ca\u4e4b\u80a1\u6771\u6b0a\u76ca\u5f71\u97ff\u4e26\u4e0d\u986f\u8457\u3002<\/li>\n<li>\u80a1\u6771\u6b0a\u76ca\u5c07\u56e0\u70ba\u7d0d\u5165IFRS 17\u7684OCI\u800c\u4e0b\u964d\u3002<\/li>\n<li>\u9810\u671f\u56e0\u70ba\u5efa\u7acbCSM\u800c\u4f7f\u5f97\u80a1\u6771\u6b0a\u76ca\u4e0b\u964d\u3002<\/li>\n<li>\u7522\u96aa\u696d\u52d9\u4e4b\u80a1\u6771\u6b0a\u76ca\u5247\u9810\u671f\u56e0\u70ba\u8003\u616e\u6298\u73fe\u6548\u679c\u800c\u7565\u70ba\u4e0a\u5347\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\uff08ROE\uff09\uff1a<br \/>\nROE\u7684\u8a08\u7b97\u65b9\u5f0f\u70ba\uff08\u4fdd\u96aa\u516c\u53f8\u7684\u672c\u696d\u5229\u6f64 \u2013 \u767c\u653e\u7684\u80a1\u606f\uff09\uff0f \u80a1\u6771\u6b0a\u76ca\uff0c\u7531\u65bcCSM\u672a\u4f86\u5c07\u4f9d\u670d\u52d9\u7684\u63d0\u4f9b\u8a8d\u5217\u5230\u4fdd\u96aa\u6536\u5165\uff0c\u4e14\u904e\u6e21\u6642\u9ede\u7684\u80a1\u6771\u6b0a\u76ca\u56e0\u70baCSM\u90e8\u4f4d\u7684\u5efa\u7acb\u800c\u4e0b\u964d\uff0c\u6240\u4ee5\u9810\u671fROE\u5728\u672a\u4f86\u5e74\u5ea6\u6703\u4e0a\u5347\u3002<\/li>\n<li>\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\uff08Financial Leverage Ratio\uff09\uff1a<br \/>\n\u5728\u4ee5 \u5c65\u7d04\u73fe\u91d1\u6d41\u91cf \uff0f\uff08\u5c65\u7d04\u73fe\u91d1\u6d41\u91cf + \u7d9c\u5408\u80a1\u6771\u6b0a\u76ca\uff09\u4f5c\u70ba\u8a08\u7b97\u516c\u5f0f\u6642\uff0c\u9810\u8a08\u8ca1\u52d9\u69d3\u687f\u6bd4\u4f8b\u7d50\u679c\u6703\u5448\u73fe\u4e0b\u964d\u7684\u60c5\u6cc1\u3002<\/li>\n<\/ol>\n<h3>\u81fa\u7063\u914d\u5408IFRS 17\u5be6\u65bd\u4e4b\u63a5\u8ecc\u9032\u5ea6\u89c0\u5bdf\u8207\u5efa\u8b70<\/h3>\n<p>\u81fa\u7063\u5ef6\u5f8c\u4e09\u5e74\u63a5\u8eccIFRS 17\u7684\u6c7a\u5b9a\uff0c\u4f7f\u5f97\u4fdd\u96aa\u696d\u8005\u5f97\u4ee5\u85c9\u7531\u89c0\u5bdf\u570b\u969b\u4e0a\u5be6\u65bd\u7684\u72c0\u6cc1\uff0c\u4f86\u8abf\u6574\u8207\u6c7a\u5b9a\u5be6\u52d9\u4e0a\u7684\u4f5c\u6cd5\u3002\u81fa\u7063\u4fdd\u96aa\u516c\u53f8\u5728IFRS 17\u7684\u65bd\u884c\u9032\u5ea6\u82072022\u5e74\u4e0b\u534a\u5e74\u5ea6\u7684\u570b\u969b\u7d93\u9a57\u89c0\u5bdf\u76f8\u6bd4\uff0c\u5927\u81f4\u53ef\u5206\u6210\u300c\u5df1\u6709\u521d\u6b65\u6c7a\u5b9a\u300d\u3001\u300c\u76e3\u7406\u5c64\u9762\u4ecd\u5728\u8a0e\u8ad6\u968e\u6bb5\u300d\u8207\u300c\u516c\u53f8\u5c64\u9762\u4ecd\u5728\u8a0e\u8ad6\u968e\u6bb5\u300d\u4e09\u500b\u65b9\u5411\u8aaa\u660e\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li>\u300c\u5df1\u6709\u521d\u6b65\u6c7a\u5b9a\u300d\u7684\u90e8\u5206\u5305\u62ec\u8ca0\u50b5\u8861\u91cf\u67b6\u69cb\u3001\u8ca0\u50b5\u8861\u91cf\u6a21\u578b\u3001OCI\u9078\u64c7\u6b0a\u3001RA\u8a08\u7b97\u65b9\u5f0f\u8207\u904e\u6e21\u65e5\u8861\u91cf\u65b9\u5f0f\uff0c\u5206\u8ff0\u5982\u4e0b\uff1a\n<ul style=\"list-style-type:circle\">\n<li>\u8ca0\u50b5\u8861\u91cf\u67b6\u69cb\uff1a\u81fa\u7063\u5c0d\u65bc\u8ca0\u50b5\u516c\u5141\u50f9\u503c\u7684\u8a08\u7b97\u5df2\u884c\u4e4b\u6709\u5e74\u4e26\u9700\u63ed\u9732\u65bc\u5e74\u5ea6\u8ca1\u52d9\u5831\u8868\u4e2d\uff0c\u9019\u500b\u90e8\u5206\u7684\u7528\u610f\u4e3b\u8981\u662f\u8b93\u4fdd\u96aa\u516c\u53f8\u719f\u6089IFRS 17\u4e0b\u8861\u91cf\u6a21\u578bGMM\u7684\u904b\u7b97\uff0c\u4e26\u540c\u6642\u4e86\u89e3\u4fdd\u96aa\u516c\u53f8\u63a5\u8eccIFRS 17\u7684\u8ca0\u50b5\u7f3a\u53e3\u3002<\/li>\n<li>\u8ca0\u50b5\u8861\u91cf\u6a21\u578b\uff1a\u81fa\u7063\u5c0d\u65bc\u4fdd\u96aa\u5408\u7d04\u6240\u9069\u7528\u7684\u8861\u91cf\u6a21\u578b\uff0c\u8207\u570b\u969b\u4e0a\u89c0\u5bdf\u7684\u7d50\u679c\u662f\u5f88\u63a5\u8fd1\u7684\uff0c\u57fa\u672c\u4e0a\u77ed\u5e74\u671f\u5546\u54c1\u63a1\u7528PAA\uff0c\u6295\u8cc7\u578b\u5546\u54c1\u63a1\u7528VFA\uff0c\u5176\u9918\u9577\u5e74\u671f\u5546\u54c1\u5247\u63a1\u7528GMM\u3002<\/li>\n<li>OCI\u9078\u64c7\u6b0a\uff1a\u81fa\u7063\u5c0d\u65bcOCI\u9078\u64c7\u6b0a\u7684\u8a0e\u8ad6\uff0c\u8207\u570b\u969b\u4e0a\u89c0\u5bdf\u7684\u7d50\u679c\u662f\u5f88\u63a5\u8fd1\u7684\uff0c\u57fa\u672c\u4e0a\u6295\u8cc7\u578b\u5546\u54c1\u4e0d\u9069\u7528OCI\u9078\u64c7\u6b0a\uff0c\u800c\u5176\u9918\u5546\u54c1\u5247\u6703\u63a1\u7528OCI\u9078\u64c7\u6b0a\u3002<\/li>\n<li>RA\u8a08\u7b97\u65b9\u5f0f\uff1a\u81fa\u7063\u5c0d\u65bcRA\u7684\u4fe1\u5fc3\u6c34\u6e96\u8a0e\u8ad6\uff0c\u4e3b\u8981\u662f\u843d\u572875%\uff0c\u9019\u500b\u90e8\u5206\u8207\u570b\u969b\u89c0\u5bdf\u7d50\u679c\u662f\u76f8\u7576\u63a5\u8fd1\u7684\uff0c\u5be6\u52d9\u4e0a\u4f5c\u6cd5\u5247\u662f\u4ee5\u4fdd\u96aa\u516c\u53f8\u9810\u671f\u7d66\u4ed8\u7684\u73fe\u6d41\uff08\u5305\u62ec\u7406\u8ce0\u8207\u8cbb\u7528\uff09\u4f5c\u70ba\u8f09\u9ad4\u4f5c\u70ba\u8a08\u7b97\u57fa\u790e\uff0c\u4e26\u7528\u4ee5\u8a08\u7b97\u9810\u671f\u7684RA\u3002<\/li>\n<li>\u904e\u6e21\u65e5\u8861\u91cf\u65b9\u5f0f\uff1a\u5728\u4e0d\u9069\u7528FRA\u4e0b\uff0c\u53ef\u4ee5\u9078\u64c7\u4f7f\u7528MRA\u6216FVA\u4f5c\u70ba\u904e\u6e21\u65e5\u7684\u8861\u91cf\u65b9\u5f0f\uff0c\u81fa\u7063\u76ee\u524d\u7684\u4e3b\u6d41\u65b9\u5f0f\u70ba\u9078\u64c7\u4f7f\u7528FVA\uff0c\u9019\u500b\u6c7a\u5b9a\u8207\u570b\u969b\u89c0\u5bdf\u7d50\u679c\u662f\u4e00\u81f4\u7684\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u300c\u76e3\u7406\u5c64\u9762\u4ecd\u5728\u8a0e\u8ad6\u968e\u6bb5\u300d\u7684\u90e8\u5206\u4e3b\u8981\u662f\u6298\u73fe\u7387\u66f2\u7dda\u7684\u4f5c\u6cd5\uff0c\u6709\u5225\u65bc\u570b\u969b\u4e0a\u4e3b\u8981\u4f5c\u6cd5\u662f\u63a1\u7528SII\u7684\u67b6\u69cb\u4f86\u5efa\u69cb\u6298\u73fe\u7387\u66f2\u7dda\uff0c\u81fa\u7063\u7684\u8a0e\u8ad6\u5247\u504f\u5411\u63a1\u7528ICS\u7684\u67b6\u69cb\uff0c\u4ee5\u7531\u4e0b\u800c\u4e0a\u6cd5\uff08Bottom-up Approach\uff09\u4f5c\u70ba\u5efa\u69cb\u7684\u57fa\u790e\uff0c\u9019\u500b\u90e8\u5206\u5be6\u52d9\u4e0a\u4ecd\u8655\u65bc\u8a0e\u8ad6\u7684\u968e\u6bb5\u3002<\/li>\n<li>\u300c\u516c\u53f8\u5c64\u9762\u4ecd\u5728\u8a0e\u8ad6\u968e\u6bb5\u300d\u7684\u90e8\u5206\u4e3b\u8981\u662f\u7d93\u71df\u7b56\u7565\u3001\u73fe\u91d1\u6d41\u91cf\u7ba1\u7406\u3001\u8cc7\u672c\u7ba1\u7406\u8207\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u7b56\u7565\uff0c\u9019\u4e9b\u8b70\u984c\u5728\u516c\u53f8\u6cbb\u7406\u4e0a\u662f\u606f\u606f\u76f8\u95dc\u7684\uff0c\u5728\u672a\u4f86\u7684\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\uff08Asset Liability Management; ALM\uff09\u8b70\u984c\u4e0a\uff0c\u53ef\u4ee5\u5206\u6210\u5169\u500b\u90e8\u5206\uff0c\u7b2c\u4e00\u500b\u662f\u958b\u5e33\u65e5\u7684IFRS 9\u8cc7\u7522\u91cd\u5206\u985e\u5fc5\u9808\u8003\u91cf\u8ca0\u50b5\u4e2dBEL\uff0fRA\uff0fCSM\u7684\u90e8\u4f4d\uff0c\u4e26\u4e14\u5728\u7576\u4e0b\u7b26\u5408\u98a8\u96aa\u8cc7\u672c\u8981\u6c42\u3001\u6de8\u503c\u6bd4\u3001\u640d\u76ca\u6ce2\u52d5\u6027\u7b49\u9762\u5411\u7684\u8981\u6c42\uff1b\u7b2c\u4e8c\u500b\u5247\u662f\u5728\u8003\u616e\u672a\u4f86\u65b0\u55ae\u696d\u52d9\u7684\u7d44\u6210\u8207BEL\uff0fRA\uff0fCSM\u7684\u90e8\u4f4d\uff0c\u6c7a\u5b9a\u672a\u4f86\u7684\u6230\u7565\u8cc7\u7522\u914d\u7f6e\u8207\u4ea4\u6613\u7b56\u7565\uff0c\u4ee5\u7b26\u5408\u98a8\u96aa\u8cc7\u672c\u3001\u6de8\u503c\u6bd4\u3001\u640d\u76ca\u6ce2\u52d5\u6027\u7b49\u9762\u5411\u7684\u8981\u6c42\u8207\u6700\u9069\u4e4b\u8cc7\u7522\u914d\u7f6e\u8207\u7ba1\u7406\u76ee\u6a19\u3002<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u738b \u6c9b Angelo Wang\uff0f\u5b89\u6c38\u53f0\u7063 \u8ca1\u52d9\u7ba1\u7406\u8aee\u8a62\u670d\u52d9 \u57f7\u884c\u526f\u7e3d\u7d93\u7406\u30112023-04-28 \u7531\u65bc\u81fa\u7063\u5ef6\u5f8c&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17-%e5%ae%89%e6%b0%b8%e6%b4%9e%e5%af%9f-ifrs-17%e6%8e%a5%e8%bb%8c%e4%b9%8b%e5%9c%8b%e9%9a%9b%e8%a7%80%e5%af%9f\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IFRS 17 \u5b89\u6c38\u6d1e\u5bdf \u2014 IFRS 17\u63a5\u8ecc\u4e4b\u570b\u969b\u89c0\u5bdf<\/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],"tags":[],"class_list":["post-2770","post","type-post","status-publish","format-standard","hentry","category-ifrs17"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2770","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=2770"}],"version-history":[{"count":6,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2770\/revisions"}],"predecessor-version":[{"id":3439,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2770\/revisions\/3439"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=2770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=2770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=2770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}