{"id":2933,"date":"2023-08-08T20:01:05","date_gmt":"2023-08-08T12:01:05","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=2933"},"modified":"2023-09-09T16:01:57","modified_gmt":"2023-09-09T08:01:57","slug":"ifrs-17-%e4%b8%8a%e8%b7%af-%e4%bf%9d%e9%9a%aa%e6%a5%ad%e6%9c%aa%e4%be%86csm%e9%a0%88%e5%9c%a8%e8%b2%a1%e5%8b%99%e5%a0%b1%e5%91%8a%e6%8f%ad%e9%9c%b2%e6%81%90%e5%bd%b1%e9%9f%bf%e7%8d%b2%e5%88%a9","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17-%e4%b8%8a%e8%b7%af-%e4%bf%9d%e9%9a%aa%e6%a5%ad%e6%9c%aa%e4%be%86csm%e9%a0%88%e5%9c%a8%e8%b2%a1%e5%8b%99%e5%a0%b1%e5%91%8a%e6%8f%ad%e9%9c%b2%e6%81%90%e5%bd%b1%e9%9f%bf%e7%8d%b2%e5%88%a9\/","title":{"rendered":"IFRS 17 \u4e0a\u8def \u4fdd\u96aa\u696d\u672a\u4f86CSM\u9808\u5728\u8ca1\u52d9\u5831\u544a\u63ed\u9732\u6050\u5f71\u97ff\u7372\u5229"},"content":{"rendered":"<p>\u3010\u806f\u5408\u5831\uff0f\u8a18\u8005\u6731\u6f22\u5d19\uff0f\u53f0\u5317\u5373\u6642\u5831\u5c0e\u30112023-08-08<\/p>\n<p>\u91d1\u7ba1\u6703\u4eca\u65e5\u767c\u5e03\u300c\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\u7de8\u88fd\u6e96\u5247\u300d\uff0c\u5176\u4e2d\u5c0d\u4fdd\u96aa\u696d\u8005\u6700\u5927\u7684\u5f71\u97ff\uff0c\u5728\u65bc\u672a\u4f86\u5132\u84c4\u96aa\u7684\u6536\u5165\u7531\u65bc\u7de8\u5217\u5728\u300c\u8ca1\u52d9\u7d50\u679c\u300d\u9805\u4e0b\uff0c\u4e0d\u6703\u7b97\u5728\u4fdd\u96aa\u6536\u5165\uff0c\u76f8\u5c0d\u7684\u4fdd\u969c\u578b\u5546\u54c1\u7684\u4fdd\u8cbb\u5c07\u53ef\u76e1\u6578\u7b97\u5728\u4fdd\u96aa\u6536\u5165\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u5132\u84c4\u96aa\u5e33\u76ee\u8655\u7406\u8f03\u73fe\u5728\u6700\u5927\u7684\u5dee\u7570\uff0c\u5728\u65bc\u5132\u84c4\u96aa\u521d\u59cb\u6240\u6536\u5230\u7684\u4fdd\u8cbb\uff0c\u5c07\u5fc5\u9808\u7b97\u5728\u8ca0\u50b5\uff0c\u5fc5\u9808\u4f9d\u671f\u9593\u624d\u80fd\u9678\u7e8c\u8a8d\u5217\u70ba\u6536\u5165\uff0c\u4e5f\u6210\u70ba\u5f71\u97ff\u4fdd\u96aa\u516c\u53f8\u7372\u5229\u8b8a\u5316\u7684\u91cd\u8981\u56e0\u7d20\u3002<!--more--><\/p>\n<p>\u4fdd\u96aa\u5c40\u526f\u5c40\u9577\u8521\u706b\u708e\u8209\u4f8b\uff0c\u50cf\u5132\u84c4\u96aa\u904e\u53bb\u5217\u8a8d\u5728\u4fdd\u96aa\u6536\u5165\uff0c\u4f46\u5728\u63a5\u8ecc\u4e4b\u5f8c\uff0c\u53ea\u6709\u4fdd\u969c\u7684\u90e8\u5206\u624d\u80fd\u7b97\u4fdd\u96aa\u6536\u5165\uff0c\u5132\u84c4\u7684\u90e8\u5206\u5c31\u4e0d\u80fd\u7b97\u662f\uff0c\u672a\u4f86\u9019\u5c07\u5728\u8ca1\u5831\u4e0a\u770b\u5f97\u66f4\u70ba\u6e05\u695a\uff0c\u4ea6\u66f4\u767c\u63ee\u9f13\u52f5\u4fdd\u96aa\u696d\u8005\u5f80\u4fdd\u969c\u578b\u5546\u54c1\u767c\u5c55\u7684\u6548\u679c\u3002\u4e14\u672a\u4f86\u5c0d\u4fdd\u96aa\u6536\u5165\u7684\u89c0\u5bdf\uff0c\u4ea6\u53ef\u770b\u5230\u696d\u8005\u662f\u5426\u56de\u6b78\u5230\u4fdd\u96aa\u672c\u8cea\u4e0a\uff0c\u672a\u4f86CSM\uff08\u5951\u7d04\u670d\u52d9\u908a\u969b\uff0c\u6d89\u53ca\u8ca8\u5e63\u6642\u9593\u50f9\u503c\u7684\u8a08\u7b97\uff09\u662f\u5426\u6703\u5728\u65b0\u7684\u6703\u8a08\u79d1\u76ee\u4e0a\u516c\u5e03\u3002\u6b7b\u5dee\u5229\u5dee\u4e92\u62b5\u7684\u6e96\u5099\u91d1\u4e5f\u5fc5\u9808\u63d0\u5728\u8ca0\u50b5\u4e0a\uff0c\u4e0d\u6703\u56e0\u70ba\u8ca1\u5831\u7de8\u5217\u7684\u65b0\u6e96\u5247\u800c\u6709\u6539\u8b8a\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u53e6\u4e00\u500b\u91cd\u8981\u7684\u8b8a\u5316\uff0c\u5728\u65bc\u4ee5\u524d\u4e0d\u7528\u516c\u5e03\u7684CSM\uff0c\u672a\u4f86CSM\u5c07\u6703\u63ed\u9732\uff0c\u672a\u4f86\u5728CSM\u7684\u63ed\u9732\u4e0a\uff0c\u4e5f\u6703\u6709\u65b0\u79d1\u76ee\uff0c\u4fdd\u96aa\u5c40\u526f\u5c40\u9577\u8521\u706b\u708e\u8aaa\u660e\uff0cCSM\u662f\u56e0\u70ba\u63d0\u4f9b\u4fdd\u96aa\u670d\u52d9\u800c\u7522\u751f\u7684\u6536\u76ca\uff0c\u672a\u4f86\u6703\u5217\u5728\u300c\u4fdd\u96aa\u670d\u52d9\u7684\u7d50\u679c\u300d\uff0c\u8a72\u79d1\u76ee\u5206\u6210\u4e8c\u7a2e\uff0c\u4e00\u500b\u662f\u4fdd\u96aa\u6536\u5165\uff0c\u53e6\u4e00\u5247\u662f\u4fdd\u96aa\u670d\u52d9\u7684\u8cbb\u7528\uff0c\u56e0\u70ba\u662f\u516c\u53f8\u9810\u671f\u6703\u8cfa\u5230\u7684\uff0c\u672a\u4f86\u5c07\u518d\u4f5c\u9010\u5e74\u7684\u6524\u92b7\u3002<\/p>\n<p>\u672a\u4f86\u5728\u6703\u8a08\u79d1\u76ee\u4e0a\u7684\u640d\u76ca\u8868\u5448\u73fe\uff0c\u5132\u84c4\u96aa\u7684\u90e8\u5206\uff0c\u5c07\u6703\u8b8a\u5230\u300c\u8ca1\u52d9\u7d50\u679c\u300d\uff0c\u56e0\u70ba\u662f\u672a\u4f86\u4ecd\u8981\u4ed8\u51fa\u53bb\u7684\uff0c\u6240\u4ee5\u4e0d\u6703\u5217\u5728\u4fdd\u96aa\u6536\u5165\uff0c\u6b64\u5916\uff0c\u4fdd\u96aa\u6536\u5165\u8207\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\uff0c\u4ecd\u90fd\u6703\u5728\u640d\u76ca\u8868\u3002<\/p>\n<p>\u4fdd\u96aa\u5c40\u4e5f\u8aaa\u660e\uff0c\u4ee5\u5f8c\u640d\u76ca\u7684\u90e8\u5206\uff0c\u5340\u5206\u70ba\u71df\u696d\u53ca\u975e\u71df\u696d\uff0c\u4fdd\u55ae\u6536\u5165\u6703\u6709\u6295\u8cc7\u904b\u7528\u6536\u76ca\uff0c\u5c31\u662f\u8ca1\u52d9\u7d50\u679c\uff1b\u800c\u4fdd\u96aa\u5546\u54c1\uff0c\u6703\u53bb\u770b\u662f\u5426\u7b26\u5408\u516c\u5831\u8981\u6c42\u689d\u4ef6\uff0c\u98a8\u96aa\u79fb\u8f49\u60c5\u6cc1\uff0c\u4f86\u8a55\u4f30\u9069\u7528\u54ea\u865f\u516c\u5831\uff0c\u4fdd\u96aa\u5546\u54c1\u5305\u62ec\u597d\u5e7e\u500b\u7d44\u5408\u6210\u4efd\uff0c\u5c07\u518d\u4f5c\u62c6\u89e3\uff0c\u56e0\u6b64\u5373\u4f7f\u4f7f\u7528IFRS 17\uff0c\u4f46\u6709\u6642\u4e5f\u6703\u727d\u6d89\u5230IFRS 9\uff08\u4e3b\u8981\u91dd\u5c0d\u8a72\u4fdd\u96aa\u6709\u8ca1\u52d9\u6295\u8cc7\u7684\u90e8\u5206\uff09\u53caIFRS 15\u3002<\/p>\n<p>CSM\u6703\u96a8\u8457\u4fdd\u969c\u671f\u9593\uff0c\u7d93\u904e\u6524\u92b7\uff0c\u4fdd\u96aa\u6536\u5165\u6703\u56e0\u6b64\u589e\u52a0\uff0c\u800c\u5217\u5728\u4fdd\u96aa\u6536\u5165\u7684\u90e8\u5206\uff0c\u5018\u82e5\u662f\u8ce3CSM\u70ba\u8ca0\u7684\u5546\u54c1\uff0c\u5c31\u5fc5\u9808\u63d0\u640d\uff0c\u4f46\u73fe\u5728\u5df2\u88ab\u8981\u6c42\u4e0d\u80fd\u8ce3CSM\u5546\u54c1\uff1b\u81f3\u65bc\u5132\u84c4\u96aa\uff0c\u4e5f\u6703\u7528\u5230IFRS 9 \u4f86\u8655\u7406\uff0c\u9019\u6642\u5c31\u8981\u770b\u8a72\u5546\u54c1\u5728\u62c6\u89e3\u6642\uff0c\u5404\u4e0d\u540c\u6210\u5206\u7684\u6b78\u985e\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u806f\u5408\u5831\uff0f\u8a18\u8005\u6731\u6f22\u5d19\uff0f\u53f0\u5317\u5373\u6642\u5831\u5c0e\u30112023-08-08 \u91d1\u7ba1\u6703\u4eca\u65e5\u767c\u5e03\u300c\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\u7de8\u88fd\u6e96\u5247\u300d\uff0c\u5176\u4e2d\u5c0d\u4fdd\u96aa&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/ifrs-17-%e4%b8%8a%e8%b7%af-%e4%bf%9d%e9%9a%aa%e6%a5%ad%e6%9c%aa%e4%be%86csm%e9%a0%88%e5%9c%a8%e8%b2%a1%e5%8b%99%e5%a0%b1%e5%91%8a%e6%8f%ad%e9%9c%b2%e6%81%90%e5%bd%b1%e9%9f%bf%e7%8d%b2%e5%88%a9\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IFRS 17 \u4e0a\u8def \u4fdd\u96aa\u696d\u672a\u4f86CSM\u9808\u5728\u8ca1\u52d9\u5831\u544a\u63ed\u9732\u6050\u5f71\u97ff\u7372\u5229<\/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-2933","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\/2933","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=2933"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2933\/revisions"}],"predecessor-version":[{"id":2934,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2933\/revisions\/2934"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=2933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=2933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=2933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}