{"id":3024,"date":"2023-04-25T14:37:10","date_gmt":"2023-04-25T06:37:10","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=3024"},"modified":"2023-10-08T14:38:26","modified_gmt":"2023-10-08T06:38:26","slug":"%e6%8e%a5%e8%bb%8cifrs-17-%e5%88%86%e6%9c%9f%e7%b9%b3%e5%8d%a0%e6%af%94%e6%8f%90%e5%8d%87","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e6%8e%a5%e8%bb%8cifrs-17-%e5%88%86%e6%9c%9f%e7%b9%b3%e5%8d%a0%e6%af%94%e6%8f%90%e5%8d%87\/","title":{"rendered":"\u63a5\u8eccIFRS 17 \u5206\u671f\u7e73\u5360\u6bd4\u63d0\u5347"},"content":{"rendered":"<p>\u3010\u5de5\u5546\u6642\u5831\uff0f\u6234\u745e\u7464\u30112023-04-25<\/p>\n<p>\u56e0\u61c9\u63a5\u8ecc\u4fdd\u96aa\u8ca0\u50b5\u6703\u8a08IFRS 17\uff0c\u58fd\u96aa\u516c\u53f8\u7a4d\u6975\u9032\u884c\u5546\u54c1\u8f49\u578b\u3001\u62c9\u9ad8\u5206\u671f\u7e73\u5360\u6bd4\u3002\u5bcc\u90a6\u4eba\u58fd\u7e3d\u7d93\u7406\u9673\u4e16\u5cb324\u65e5\u8868\u793a\uff0c\u4eca\u5e74\u9996\u5b63\u521d\u5e74\u5ea6\u4fdd\u8cbb\uff08FYP\uff0c\u5373\u65b0\u5951\u7d04\u4fdd\u8cbb\uff09\u903e240\u5104\u5143\uff0c\u5176\u4e2d\u8fd15\u6210\u662f\u5206\u671f\u7e73\uff0c\u6bd4\u91cd\u5275\u4e0b\u8fd1\u4e09\u5e74\u4f86\u65b0\u9ad8\uff0c\u4eca\u5e74\u5c07\u6301\u7e8c\u62c9\u9ad8\u5206\u671f\u7e73\u5360\u6bd4\uff0c\u4e3b\u529b\u5c07\u653e\u5728\u5229\u8b8a\u578b\u5546\u54c1\u3001\u5065\u5eb7\u96aa\u8207\u5206\u7d05\u4fdd\u55ae\u3002<!--more--><\/p>\n<p>\u53f0\u7063\u5c07\u57282026\u5e74\u63a5\u8eccIFRS17\uff0c\u5404\u58fd\u96aa\u516c\u53f8\u5728\u9019\u4e09\u5e74\u90fd\u5728\u7a4d\u6975\u6e96\u5099\u3001\u8abf\u6574\u9ad4\u8cea\uff0c\u5404\u5bb6\u58fd\u96aa\u4ea6\u90fd\u5728\u52aa\u529b\u62c9\u9ad8\u5206\u671f\u7e73\u4fdd\u55ae\u7684\u5360\u6bd4\uff0c\u589e\u52a0\u4fdd\u55ae\u5229\u76ca\u53ca\u8ca2\u737b\u5ea6\uff0c\u9673\u4e16\u5cb3\u6307\u51fa\uff0c\u5206\u671f\u7e73\u5c0dCSM\uff08\u5951\u7d04\u670d\u52d9\u908a\u969b\uff09\u6709\u5229\uff0c\u5c0d\u65bc2026\u5e74\u63a5\u8eccIFRS 17\u65b0\u5236\u6709\u5f88\u5927\u7684\u52a9\u76ca\uff0c\u4e5f\u986f\u793a\u5bcc\u90a6\u4eba\u58fd\u5728\u5546\u54c1\u8f49\u578b\u4e0a\u6bd4\u540c\u696d\u8abf\u6574\u6b65\u8abf\u4e0a\u66f4\u5feb\u3002<\/p>\n<p>\u5bcc\u90a6\u4eba\u58fd\u57f7\u884c\u526f\u7e3d\u8463\u91c7\u82d3\u8aaa\u660e\uff0c\u5206\u671f\u7e73\u904e\u53bb\u7d04\u5360\u5bcc\u90a6\u4eba\u58fd\u7684\u521d\u5e74\u5ea6\u4fdd\u8cbb\u50c5\u7d042\u6210\u5de6\u53f3\uff0c\u4e3b\u8981\u662f\u56e0\u904e\u53bb\u92b7\u552e\u6295\u8cc7\u578b\u4fdd\u55ae\u5360\u6bd4\u9ad8\uff0c\u6295\u8cc7\u578b\u4fdd\u55ae\u591a\u662f\u8e89\u7e73\uff0c\u4eca\u5e74\u6301\u7e8c\u900f\u904e\u5546\u54c1\u8f49\u578b\uff0c\u62c9\u9ad8\u5206\u671f\u7e73\u5360\u6bd4\uff0c\u92b7\u552e\u4e3b\u529b\u5c07\u653e\u5728\u5229\u8b8a\u578b\u5546\u54c1\u3001\u5065\u5eb7\u96aa\uff0c\u8207\u4eca\u5e74\u525b\u63a8\u51fa\u7684\u5206\u7d05\u4fdd\u55ae\u3002<\/p>\n<p>\u5bcc\u90a6\u4eba\u58fd\u53bb\u5e74\u7372\u5229\u8d85\u904e655\u5104\u5143\uff0c\u5275\u4e0b\u6b77\u5e74\u6b21\u9ad8\u7d00\u9304\uff0c\u5408\u4f75\u8cc7\u75225.6\u5146\u5143\uff0c\u8cc7\u672c\u9069\u8db3\u7387\uff08RBC\uff09\u8d85\u904e300\uff05\uff0c\u53bb\u5e74\u521d\u5e74\u5ea6\u4fdd\u8cbb\u90541,063\u5104\u5143\u3002\u9673\u4e16\u5cb3\u5f37\u8abf\uff0c\u4eca\u5e74\u5e0c\u671b\u5c07\u5317\u5bcc\u9280\u597d\u5e02\u591a\u5361\u3001\u5bcc\u90a6\u7522\u9632\u75ab\u96aa\u7684\u5ba2\u6236\uff0c\u80fd\u8f49\u8b8a\u70ba\u5bcc\u90a6\u4eba\u58fd\u7684\u65b0\u5ba2\u6236\uff0c\u9810\u4f30\u6f5b\u5728\u65b0\u5ba2\u6236\u8d85\u904e70\u842c\u6236\u3002\u5373\u65b0\u7684\u5ba2\u6236\u6709\u671b\u5e36\u4f86\u65b0\u7684\u696d\u7e3e\u52d5\u80fd\u3002<\/p>\n<p>\u5bcc\u58fd\u76ee\u524d\u662f\u5927\u578b\u58fd\u96aa\u516c\u53f8\u4e2d\u7b2c\u4e00\u5bb6\u558a\u51fa\u8981\u4e3b\u63a8\u5206\u7d05\u4fdd\u55ae\uff0c\u904e\u53bb\u5404\u5bb6\u516c\u53f8\u4e4b\u6240\u4ee5\u6c92\u6709\u5927\u8ce3\u5206\u7d05\u4fdd\u55ae\uff0c\u9664\u4e86\u92b7\u552e\u96e3\u5ea6\u9ad8\uff0c\u4e0d\u6613\u5411\u4fdd\u6236\u89e3\u91cb\u5916\uff0c\u53e6\u4e00\u9ede\u5c31\u662f\u5206\u7d05\u4fdd\u55ae\u7684\u5206\u7d05\u5e33\u6236\u6703\u6295\u8cc7\u5728\u76f8\u5c0d\u7a4d\u6975\u7684\u8cc7\u7522\uff0c\u5982\u80a1\u7968\uff0c\u5916\u754c\u64d4\u5fc3\u6703\u589e\u52a0\u98a8\u96aa\u63a7\u7ba1\u96e3\u5ea6\u53ca\u52a0\u91cd2026\u5e74\u63a5\u8eccICS\u7684\u8cc7\u672c\u8981\u6c42\uff0c\u8463\u91c7\u82d3\u8a8d\u70ba\uff0c\u5206\u7d05\u4fdd\u55ae\u56e0\u70ba\u5206\u7d05\u975e\u4fdd\u8b49\uff0c\u5728\u8ca0\u50b5\u90e8\u4f4d\u98a8\u96aa\u53cd\u800c\u8f03\u5c0f\uff0c\u6574\u9ad4\u5c0d\u8cc7\u672c\u8981\u6c42\u4e0d\u6703\u66f4\u9ad8\u3002\u751a\u81f3\u6709\u696d\u8005\u8868\u793a\uff0c\u8ce3\u5206\u7d05\u4fdd\u55ae\u61c9\u6709\u52a9\u63a5\u8fd1\u6642\u7684\u8ca0\u50b5\u6298\u73fe\u7387\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u5de5\u5546\u6642\u5831\uff0f\u6234\u745e\u7464\u30112023-04-25 \u56e0\u61c9\u63a5\u8ecc\u4fdd\u96aa\u8ca0\u50b5\u6703\u8a08IFRS 17\uff0c\u58fd\u96aa\u516c\u53f8\u7a4d\u6975\u9032\u884c\u5546\u54c1\u8f49\u578b\u3001\u62c9\u9ad8\u5206&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e6%8e%a5%e8%bb%8cifrs-17-%e5%88%86%e6%9c%9f%e7%b9%b3%e5%8d%a0%e6%af%94%e6%8f%90%e5%8d%87\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u63a5\u8eccIFRS 17 \u5206\u671f\u7e73\u5360\u6bd4\u63d0\u5347<\/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-3024","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\/3024","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=3024"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3024\/revisions"}],"predecessor-version":[{"id":3025,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3024\/revisions\/3025"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=3024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=3024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=3024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}