{"id":2795,"date":"2023-05-09T14:43:46","date_gmt":"2023-05-09T06:43:46","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=2795"},"modified":"2023-05-19T14:47:25","modified_gmt":"2023-05-19T06:47:25","slug":"%e4%bf%9d%e9%9a%aa%e6%a5%ad%e6%8e%a5%e8%bb%8cifrs-17%e4%b9%8b%e6%8c%91%e6%88%b0%e8%88%87%e5%a5%91%e6%a9%9f","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e4%bf%9d%e9%9a%aa%e6%a5%ad%e6%8e%a5%e8%bb%8cifrs-17%e4%b9%8b%e6%8c%91%e6%88%b0%e8%88%87%e5%a5%91%e6%a9%9f\/","title":{"rendered":"\u4fdd\u96aa\u696d\u63a5\u8eccIFRS 17\u4e4b\u6311\u6230\u8207\u5951\u6a5f"},"content":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\uff0f\u65bd\u654f\u667a\u30112023-05-09<\/p>\n<p>IFRS 17 \u4ee5\u516c\u5141\u50f9\u503c\u8a55\u4f30\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\uff0c\u53ef\u89e3\u6c7a\u73fe\u884c\u4fdd\u96aa\u696d\u8cc7\u7522\u8ca0\u50b5\u4e0d\u5339\u914d\u4e4b\u60c5\u5f62\uff0c\u4f7f\u8ca1\u5831\u8868\u9054\u66f4\u8cbc\u8fd1\u4fdd\u96aa\u696d\u7d93\u71df\u5be6\u8cea\uff0c\u56de\u6b78\u4fdd\u96aa\u696d\u7d93\u71df\u4e4b\u6838\u5fc3\u50f9\u503c\uff0c\u672c\u6587\u8aaa\u660e\u9069\u7528 IFRS 17 \u4e0b\u4fdd\u96aa\u6536\u5165\u5c0d\u8ca1\u52d9\u5831\u8868\u4e4b\u5f71\u97ff\u53ca\u5c0e\u5165\u5be6\u52d9\uff0c\u7d66\u4e88\u71df\u904b\u6d41\u7a0b\u6cbb\u7406\u53ca\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\u4e4b\u5efa\u8b70\u3002<!--more--><\/p>\n<p>\u7531\u65bc\u80a1\u50b5\u5e02\u5834\u9707\u76ea\uff0c\u53bb\uff082022\uff09\u5e749\u6708\u5e95\u6574\u9ad4\u58fd\u96aa\u696d\u6de8\u503c\u70ba\u65b0\u81fa\u5e63\uff08\u4ee5\u4e0b\u540c\uff098,285 \u5104\u5143\uff0c\u5275\u4e0b2018\u5e74\u5e95\u4f86\u65b0\u4f4e\u7d00\u9304\uff0c\u524d\u4e09\u5b63\u5171\u8a08\u6e1b\u5c111\u5146 8,937 \u5104\u5143\uff0c\u5247\u5275\u53f2\u4e0a\u540c\u671f\u6700\u5927\u6e1b\u5e45\u3002\u53bb\u5e74\u7f8e\u570b\u806f\u6e96\u6703\uff08Fed\uff09\u622a\u81f39\u6708\u9023\u7e8c\u5347\u606f5\u6b21\uff0c\u7d2f\u8a0815\u78bc\uff08\u5373\u5347\u606f\u7d043.75\u500b\u767e\u5206\u9ede\uff09\uff0c\u570b\u5167\u58fd\u96aa\u696d\u6de8\u503c\u84b8\u767c\u901f\u5ea6\u8ddf Fed \u5347\u606f\u901f\u5ea6\u660e\u986f\u5448\u6b63\u76f8\u95dc\u3002<\/p>\n<p>\u81fa\u7063\u4fdd\u96aa\u696d\u9810\u8a08\u65bc 2026 \u5e74\u8d77\u9069\u7528\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17\u865f\u300c\u4fdd\u96aa\u5408\u7d04 \u300d\uff08IFRS 17\uff09\u53ca\u65b0\u4e00\u4ee3\u6e05\u511f\u80fd\u529b\u5236\u5ea6\uff08ICS 2.0\uff09\uff0c\u540c\u6642\u4ee5\u516c\u5141\u50f9\u503c\u8861\u91cf\u4fdd\u96aa\u696d\u7684\u8cc7\u7522\u8207\u8ca0\u50b5\uff0c\u4f7f\u8ca1\u52d9\u5831\u8868\u8868\u9054\u66f4\u8cbc\u8fd1\u4fdd\u96aa\u696d\u7d93\u71df\u5be6\u8cea\u3002\u5728\u73fe\u884c\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c 4 \u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d\uff08IFRS 4\uff09\u4e0b\uff0c\u4fdd\u96aa\u696d\u7684\u8cc7\u7522\u662f\u63a1\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u4fdd\u96aa\u8ca0\u50b5\u8861\u91cf\u4fc2\u4f9d\u300c\u4fdd\u96aa\u696d\u5404\u7a2e\u6e96\u5099\u91d1\u63d0\u5b58\u8fa6\u6cd5\u300d\u8a08\u63d0\u6e96\u5099\u91d1\uff0c\u5176\u6298\u73fe\u7387\u65bc\u5b9a\u50f9\u6642\u5373\u9396\u5b9a\u4e26\u4fdd\u6301\u4e0d\u8b8a\uff1b\u4f46\u662f\u672a\u4f86\u9069\u7528 IFRS 17 \u4e0b\u7684\u4fdd\u96aa\u8ca0\u50b5\u4f7f\u7528\u4e4b\u6298\u73fe\u7387\uff0c\u61c9\u65bc\u6bcf\u4e00\u8ca1\u52d9\u5831\u5c0e\u65e5\u66f4\u65b0\uff0c\u4ee5\u53cd\u6620\u5e02\u5834\u53ef\u89c0\u5bdf\u4e4b\u73fe\u6642\u6298\u73fe\u5229\u7387\u3002<\/p>\n<h5>\u4fdd\u96aa\u5408\u7d04\uff0d IFRS 17 vs. IFRS 4<\/h5>\n<p>\u76ee\u524d\u81fa\u7063\u5927\u90e8\u5206\u7684\u58fd\u96aa\u516c\u53f8\uff0c\u7f8e\u5143\u8cc7\u7522\u5747\u8d85\u904e 6 \u6210\uff0c\u4fdd\u96aa\u8ca0\u50b5\u5247\u662f\u4ee5\u65b0\u81fa\u5e63\u8a08\u50f9\u70ba\u4e3b\uff0c\u9664\u4e86\u532f\u7387\u98a8\u96aa\u7ba1\u7406\u8b70\u984c\u5916\uff0c\u672a\u4f86\u9069\u7528 IFRS 17\u4e0b\uff0c\u7576\u5e02\u5834\u5229\u7387\u767c\u751f\u8b8a\u52d5\u6642\uff0c\u5c24\u5176\u7576\u7f8e\u5143\u7684\u5229\u7387\u8207\u65b0\u81fa\u5e63\u7684\u5229\u7387\u5448\u53cd\u5411\u7684\u8b8a\u52d5\uff0c\u4ee52015\u5e74\u70ba\u4f8b\uff0c\u7f8e\u5143\u516c\u50b5\u5229\u7387\u5f80\u4e0a\u6642\uff0c\u65b0\u81fa\u5e63\u5229\u7387\u53cd\u800c\u5f80\u4e0b\uff0c\u9019\u6a23\u7684\u60c5\u6cc1\uff0c\u7f8e\u5143\u8cc7\u7522\u5c31\u6703\u7e2e\u6c34\uff0c\u65b0\u81fa\u5e63\u8ca0\u50b5\u53cd\u800c\u6703\u5347\u9ad8\uff0c\u4fdd\u96aa\u516c\u53f8\u6de8\u503c\u6703\u53d7\u5230\u8f03\u70ba\u5287\u70c8\u7684\u5f71\u97ff\u3002\u56e0\u6b64\uff0c\u9069\u7528 IFRS 17 \u4e0b\uff0c\u4fdd\u96aa\u516c\u53f8\u61c9\u8a72\u91cd\u65b0\u601d\u8003\u5169\u500b\u8b70\u984c\uff1a<\/p>\n<h6>\u4e00\u3001\u6703\u8a08\u91cd\u5206\u985e\uff1a<\/h6>\n<p>\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c9\u865f \u91d1\u878d\u5de5\u5177 \u300d\uff08IFRS 9\uff09\u4e0b\u7684\u8cc7\u7522\u662f\u4e0d\u662f\u8981\u9032\u884c\u91cd\u5206\u985e\uff1f\u5728IFRS 17 \u4e0b\u73fe\u6642\u6298\u73fe\u7387\u7684\u8b8a\u52d5\uff0c\u53ef\u4ee5\u9078\u64c7\u8a08\u5165\u640d\u76ca\u6216\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\uff08OCI\uff09\u4e2d\uff0c\u5176\u76f8\u5c0d\u61c9\u7684\u8cc7\u7522\u61c9\u8a72\u8981\u91cd\u65b0\u8003\u91cf\u6703\u8a08\u914d\u6bd4\u7684\u9069\u7576\u6027\uff0c\u4f8b\u5982\u5f9e\u539f\u4f86\u7684\u6524\u92b7\u5f8c\u6210\u672c\uff08AC\uff09\u91cd\u65b0\u5206\u985e\u5230\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\uff08FVTPL\uff09\uff0c\u6216\u8005\u900f\u904e\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\uff08FVOCI\uff09\uff0c\u8b93\u8cc7\u7522\u8ddf\u8ca0\u50b5\u7684\u6703\u8a08\u914d\u6bd4\u53ef\u4ee5\u76f8\u5c0d\u61c9\u3002<\/p>\n<h6>\u4e8c\u3001\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\uff1a<\/h6>\n<p>\u7576\u6301\u6709\u8005\u5206\u5225\u6301\u6709\u9ad8\u90e8\u4f4d\u7684\u7f8e\u5143\u8cc7\u7522\u53ca\u65b0\u81fa\u5e63\u8ca0\u50b5\u6642\uff0c\u8981\u5982\u4f55\u91cd\u65b0\u770b\u5f85\u8cc7\u7522\u8207\u8ca0\u50b5\u7684\u914d\u7f6e\uff0c\u964d\u4f4e\u532f\u7387\u53ca\u5229\u7387\u8b8a\u52d5\u7684\u5f71\u97ff\uff0c\u5c07\u662f\u4fdd\u96aa\u516c\u53f8\u91cd\u8981\u7684\u8ab2\u984c\u3002\u73fe\u884c IFRS 4 \u4e0b\u7684\u7d9c\u5408\u640d\u76ca\u8868\uff0c\u4e00\u822c\u6295\u8cc7\u4eba\u4e0d\u6613\u7aba\u8996\u4fdd\u96aa\u696d\u7684\u71df\u904b\u72c0\u6cc1\uff0cIFRS 17 \u5247\u8a66\u5716\u8b93\u4fdd\u96aa\u5408\u7d04\u6536\u5165\u7684\u8868\u9054\u65b9\u5f0f\u8207\u5176\u4ed6\u884c\u696d\u8cbc\u8fd1\u3002\u5728\u73fe\u884c\u8ca1\u52d9\u5831\u8868\u4e2d\uff0c\u6536\u5230\u73fe\u91d1\u4fdd\u8cbb\u5373\u8a8d\u5217\u70ba\u4fdd\u8cbb\u6536\u5165\uff1b\u672a\u4f86 IFRS 17 \u4e0b\u7684\u4fdd\u96aa\u6536\u5165\uff0c\u5206\u5225\u6709\u56db\u500b\u7d44\u6210\uff1a\u9810\u671f\u7406\u8ce0\u3001\u9810\u671f\u8cbb\u7528\u3001\u98a8\u96aa\u8abf\u6574\uff0c\u4ee5\u53ca\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin\uff1bCSM\uff09\u7684\u91cb\u51fa\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u6703\u8a08\u7814\u7a76\u6708\u520a\uff0f\u65bd\u654f\u667a\u30112023-05-09 IFRS 17 \u4ee5\u516c\u5141\u50f9\u503c\u8a55\u4f30\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\uff0c\u53ef\u89e3\u6c7a\u73fe\u884c\u4fdd\u96aa\u696d\u8cc7\u7522&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e4%bf%9d%e9%9a%aa%e6%a5%ad%e6%8e%a5%e8%bb%8cifrs-17%e4%b9%8b%e6%8c%91%e6%88%b0%e8%88%87%e5%a5%91%e6%a9%9f\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u4fdd\u96aa\u696d\u63a5\u8eccIFRS 17\u4e4b\u6311\u6230\u8207\u5951\u6a5f<\/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":[3,2],"tags":[],"class_list":["post-2795","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\/2795","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=2795"}],"version-history":[{"count":2,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2795\/revisions"}],"predecessor-version":[{"id":2797,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2795\/revisions\/2797"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=2795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=2795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=2795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}