{"id":3459,"date":"2024-03-08T15:39:23","date_gmt":"2024-03-08T07:39:23","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=3459"},"modified":"2024-06-12T13:47:45","modified_gmt":"2024-06-12T05:47:45","slug":"%e6%8e%a5%e8%bb%8cifrs-17-%e4%bf%9d%e9%9a%aa%e5%85%ac%e5%8f%b8%e9%9c%80%e7%95%99%e6%84%8f%e9%97%9c%e9%8d%b5%e7%b8%be%e6%95%88%e6%8c%87%e6%a8%99%e7%9a%84%e6%94%b9%e8%ae%8a","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e6%8e%a5%e8%bb%8cifrs-17-%e4%bf%9d%e9%9a%aa%e5%85%ac%e5%8f%b8%e9%9c%80%e7%95%99%e6%84%8f%e9%97%9c%e9%8d%b5%e7%b8%be%e6%95%88%e6%8c%87%e6%a8%99%e7%9a%84%e6%94%b9%e8%ae%8a\/","title":{"rendered":"\u63a5\u8eccIFRS 17 \u4fdd\u96aa\u516c\u53f8\u9700\u7559\u610f\u95dc\u9375\u7e3e\u6548\u6307\u6a19\u7684\u6539\u8b8a"},"content":{"rendered":"

\u3010\u9673\u5955\u4efb\uff0fKPMG\u5b89\u4faf\u5efa\u696d\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u91d1\u878d\u670d\u52d9\u7522\u696d\u5718\u968a\u57f7\u696d\u6703\u8a08\u5e2b\u30112024-03-08<\/p>\n

IFRS 17\u5c07\u5c0d\u4fdd\u96aa\u516c\u53f8\u4e4b\u8ca1\u52d9\u5831\u544a\u5e36\u4f86\u91cd\u5927\u7684\u8b8a\u9769\uff0c\u4fdd\u96aa\u5408\u7d04\u4e4b\u8861\u91cf\u5c07\u9069\u7528IFRS 17\u898f\u7bc4\u4e4b\u8861\u91cf\u6a21\u578b\u4e26\u6309\u73fe\u6642\u5229\u7387\u6298\u73fe\uff0c\u4fdd\u96aa\u6536\u5165\u4e4b\u8a8d\u5217\u5c07\u96a8\u670d\u52d9\u4e4b\u63d0\u4f9b\u800c\u8a8d\u5217\u4e26\u4e14\u4e0d\u5305\u542b\u6295\u8cc7\u7d44\u6210\u90e8\u5206\uff0c\u8667\u640d\u6027\u5408\u7d04\u4ea6\u9808\u7acb\u5373\u8a8d\u5217\u640d\u5931\u3002\u8cc7\u7522\u8ca0\u50b5\u8868\u90e8\u5206\u6703\u8a08\u9805\u76ee\u5982\u61c9\u6536\u4fdd\u8cbb\u3001\u4fdd\u55ae\u8cb8\u6b3e\u3001\u61c9\u4ed8\u4fdd\u96aa\u8ce0\u511f\u8207\u7d66\u4ed8\u3001\u61c9\u4ed8\u4f63\u91d1\u7b49\uff0c\u56e0\u5c6c\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\u8861\u91cf\u4e4b\u4e00\u90e8\u5206\uff0c\u5c07\u4e0d\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u55ae\u7368\u8868\u9054\u3002\u7d9c\u5408\u640d\u76ca\u8868\u4e4b\u8868\u9054\u6539\u5340\u5206\u70ba\u300c\u4fdd\u96aa\u670d\u52d9\u7d50\u679c\u300d\u53ca\u300c\u8ca1\u52d9\u640d\u76ca\u300d\u5169\u5927\u90e8\u5206\uff0c\u76f8\u95dc\u6703\u8a08\u9805\u76ee\u4ea6\u6709\u91cd\u5927\u7684\u8b8a\u52d5\uff0c\u5982\u65b0\u589e\u4fdd\u96aa\u6536\u5165\u3001\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u3001\u4fdd\u96aa\u8ca1\u52d9\u6536\u5165\u53ca\u8cbb\u7528\u7b49\uff0c\u53d6\u4ee3\u904e\u53bb\u7684\u4fdd\u8cbb\u6536\u5165\u3001\u4fdd\u96aa\u8ce0\u6b3e\u53ca\u7d66\u4ed8\u7b49\u3002\u4ee5\u4e0a\u8b8a\u9769\u5c07\u91cd\u5927\u5f71\u97ff\u4fdd\u96aa\u516c\u53f8\u4e4b\u76c8\u9918\u578b\u614b\u3001\u8ca1\u52d9\u5831\u8868\u89e3\u8b80\uff0c\u4e26\u66f4\u9032\u4e00\u6b65\u5f71\u97ff\u4fdd\u96aa\u516c\u53f8\u7684\u95dc\u9375\u7e3e\u6548\u6307\u6a19(KPI)\u3002\u672c\u6587\u5c07\u5f9eIFRS 17\u5c0dKPI\u4e4b\u5f71\u97ff\u3001\u570b\u969b\u5be6\u52d9\u89c0\u5bdf\u7b49\u9762\u5411\u63a2\u8a0e\u76f8\u95dc\u4e4b\u6539\u8b8a\u53ca\u56e0\u61c9\u3002<\/p>\n

IFRS 17\u5c0d\u95dc\u9375\u7e3e\u6548\u6307\u6a19(KPI)\u7684\u5f71\u97ff<\/strong><\/p>\n

\u5927\u9ad4\u800c\u8a00\uff0cIFRS 17\u5c0dKPI\u7684\u5f71\u97ff\u53ef\u5340\u5206\u70ba\u6301\u7e8c\u3001\u522a\u9664\u3001\u65b0\u589e\u6216\u53d6\u4ee3\u3001\u66f4\u65b0\u56db\u7a2e\u985e\u578b(\u5982\u5716\u4e00)\u3002<\/p>\n

\"\"<\/p>\n

1. \u6301\u7e8c\uff1a\u67d0\u4e9bKPI\u4e26\u4e0d\u6703\u56e0\u70baIFRS 17\u5c0e\u5165\u800c\u6539\u8b8a\uff0c\u4f8b\u5982\u7e7c\u7e8c\u7387\u3001\u7c3d\u55ae\u696d\u52d9\u65bc\u8ca1\u5831\u5e74\u5ea6\u7522\u751f\u4e4b\u6de8\u73fe\u91d1\u6d41\u91cf\u7b49\uff0c\u61c9\u53ef\u65bc\u5c0e\u5165IFRS 17\u5f8c\u7e7c\u7e8c\u4f7f\u7528\u3002<\/p>\n

2. \u522a\u9664\uff1a\u67d0\u4e9b\u73fe\u884cKPI\u5728\u672a\u4f86\u53ef\u80fd\u662f\u591a\u9918\u7684\uff0c\u6216\u53ef\u522a\u9664\uff0c\u4f8b\u5982\u58fd\u96aa\u696d\u53ef\u80fd\u4e0d\u6703\u4f7f\u7528\u7e3d\u7c3d\u55ae\u4fdd\u8cbb\uff0c\u4f46\u7522\u96aa\u696d\u53ef\u80fd\u6703\u6301\u7e8c\u4f7f\u7528\uff0c\u6b64\u90e8\u5206\u53ef\u8003\u91cf\u5c0d\u8a72\u8cc7\u8a0a\u4f7f\u7528\u8005\u4e4b\u50f9\u503c\u591a\u5be1\u6c7a\u5b9a\u3002<\/p>\n

3. \u65b0\u589e\u6216\u53d6\u4ee3\uff1a\u53ef\u80fd\u65b0\u589e\u67d0\u4e9b\u65b0\u7684KPI\uff0c\u4e26\u53ef\u80fd\u53d6\u4ee3\u73fe\u6709KPI\uff0c\u4f8b\u5982\u4fdd\u96aa\u670d\u52d9\u7d50\u679c\u3001\u8ca1\u52d9\u7d50\u679c\u3001\u65b0\u5408\u7d04\u4e4bCSM\u3001\u4fdd\u96aa\u6536\u5165\u8b8a\u52d5\u7387\u7b49\uff0c\u5176\u4e2d\u4fdd\u96aa\u6536\u5165\u8b8a\u52d5\u7387\u5c07\u53ef\u53d6\u4ee3\u73fe\u884c\u7684\u4fdd\u8cbb\u6536\u5165\u8b8a\u52d5\u7387\uff0c\u6b64\u90e8\u5206\u9808\u78ba\u8a8d\u5fc5\u8981\u7684\u8cc7\u6599\u5c07\u88ab\u4e00\u81f4\u5730\u8490\u96c6\u3002<\/p>\n

4. \u66f4\u65b0\uff1a\u67d0\u4e9bKPI\u5fc5\u9808\u4ee5\u65b0\u57fa\u790e\u8abf\u6574\u4e26\u6821\u6e96\uff0c\u4f8b\u5982\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\u96d6\u7136\u8a08\u7b97\u516c\u5f0f\u4e0d\u8b8a\uff0c\u4f46\u56e0\u76f8\u95dc\u6536\u5165\u53ca\u8cbb\u7528\u4e4b\u5167\u6db5\u5df2\u6709\u6539\u8b8a(\u5982\u4e0d\u542b\u6295\u8cc7\u7d44\u6210\u90e8\u5206)\uff0c\u4f7f\u5f97\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\u4e0a\u5347\u6216\u4e0b\u964d\uff0c\u9032\u800c\u5f71\u97ff\u6bd4\u8f03\u57fa\u6e96\u3002\u53e6\u5916\uff0c\u4f8b\u5982\u7d9c\u5408\u7387\u5c07\u6539\u4ee5\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u9664\u4ee5\u4fdd\u96aa\u6536\u5165\u8a08\u7b97\uff0c\u4e0d\u50c5\u8a08\u7b97\u516c\u5f0f\u6539\u8b8a\uff0c\u4ea6\u5c07\u5f71\u97ff\u6bd4\u8f03\u57fa\u6e96\u3002<\/p>\n

\u4ee5\u4e0aIFRS 17\u4e0bKPI\u7684\u6539\u8b8a\uff0c\u5b9c\u63a1\u7528\u6709\u67b6\u69cb\u7684\u65b9\u6cd5\u4e26\u8207\u5229\u5bb3\u95dc\u4fc2\u4eba\u4e00\u540c\u63a2\u7d22\uff0c\u4ee5\u6c7a\u5b9a\u5c0d\u5408\u9069\u7684KPI\u3002<\/p>\n

\u570b\u969b\u5be6\u52d9\u89c0\u5bdf<\/strong><\/p>\n

KPMG Global\u65bc2023\u5e749\u6708\u91dd\u5c0d\u570b\u969b\u4e0a\u5df2\u5c0e\u5165IFRS 17\u768464\u5bb6\u4e0d\u540c\u985e\u578b\u7684\u4fdd\u96aa\u516c\u53f8 \u4f9d\u64daIAS 34\u6240\u7de8\u88fd\u7684\u534a\u5e74\u5ea6\u671f\u4e2d\u5831\u544a\u9032\u884c\u5206\u6790\uff0c\u4e26\u767c\u8868\u5206\u6790\u5831\u544a \uff0c\u8a72\u5831\u544a\u4e2d\u4ea6\u5305\u542b\u5c0d64 \u5bb6\u4fdd\u96aa\u516c\u53f8\u5831\u544a\u4e2dKPI\u7684\u89c0\u5bdf\uff0c\u91cd\u9ede\u8aaa\u660e\u5982\u4e0b\uff1a<\/p>\n

1. \u58fd\u96aa\u8207\u5065\u5eb7\u96aa\u516c\u53f8(\u6216\u90e8\u9580)\u5c07CSM\u7d0d\u5165\u5176\u65b0\u696d\u52d9(New Business)\u6307\u6a19\uff0c\u800c\u7522\u96aa\u516c\u53f8\u901a\u5e38\u4f7f\u7528\u8207IFRS 4\u4e0b\u76f8\u540c\u7684\u57fa\u790e\u3002<\/p>\n

\u670930\u5bb6\u4fdd\u96aa\u516c\u53f8\u4f7f\u7528\u300c\u7576\u671f\u539f\u59cb\u8a8d\u5217\u4e4bCSM\u300d\u70ba\u6307\u6a19\u5831\u5c0e\u5176\u65b0\u696d\u52d9\u50f9\u503c\uff0c\u90e8\u5206\u516c\u53f8\u5247\u5c07\u65b0\u696d\u52d9\u7684CSM\u8207\u65b0\u696d\u52d9\u7684RA\u5408\u4f75\u4ee5\u8868\u9054\u300c\u905e\u5ef6\u5229\u6f64\u300d\uff0c\u6216\u518d\u9032\u884c\u67d0\u4e9b\u8abf\u6574\uff0c\u4f8b\u5982\u8abf\u6574\u518d\u4fdd\u96aa\u6216\u975e\u76f4\u63a5\u53ef\u6b78\u5c6c\u8cbb\u7528\u3002\u800c\u5927\u90e8\u5206\u7522\u96aa\u516c\u53f8\u4f7f\u7528\u6216\u9810\u671f\u4f7f\u7528\u8207IFRS 4\u4e0b\u76f8\u540c\u7684\u57fa\u790e\u5831\u5c0e\u7c3d\u55ae\u4fdd\u8cbb\u6536\u5165\u7684\u6210\u9577\u3002<\/p>\n

2. \u7372\u5229\u6027\u6307\u6a19\u7684\u8a08\u7b97\u901a\u5e38\u6703\u66f4\u65b0\uff0c\u4ee5\u53cd\u6620IFRS 17\/IFRS 9 \u7684\u57fa\u790e<\/p>\n

\u7372\u5229\u6027\u6307\u6a19(\u5982\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\u3001\u6bcf\u80a1\u76c8\u9918)\u901a\u5e38\u4f9d\u64daIFRS\u8a08\u7b97\u7684\u5229\u6f64\u800c\u5f97\u3002\u56e0\u6b64\uff0c\u9019\u4e9bKPI\u901a\u5e38\u662f\u4f9d\u64daIFRS 17\u53caIFRS 9\u4e0b\u7684\u4fdd\u96aa\u670d\u52d9\u7d50\u679c\u548c\u6de8\u8ca1\u52d9\u7d50\u679c\u8a08\u7b97\u3002<\/p>\n

\u901a\u5e38IFRS 17\u53caIFRS 9\u4e0b\u7684\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387(ROE)\u6703\u6bd4IFRS 4\u53caIAS 39\u4e0b\u7684ROE\u9ad8\uff0c\u539f\u56e0\u5728\u65bc\u6b0a\u76ca\u6e1b\u5c11\u3002\u56e0\u6b64\u8a31\u591a\u4fdd\u96aa\u516c\u53f8\u6703\u4f9d\u6b64\u8abf\u6574\u5176\u76ee\u6a19\u3002<\/p>\n

\u5831\u544a\u4e2d\uff0c26\u5bb6\u4f9d\u64daIFRS 17\u63ed\u97322022\u5e74\u5ea6\u6bcf\u80a1\u76c8\u9918\u7684\u4fdd\u96aa\u516c\u53f8\u4e2d\uff0c\u8d85\u904e\u4e00\u534a\u7684\u4fdd\u96aa\u516c\u53f8\u7684EPS\u986f\u793a\u6e1b\u5c11\u3002<\/p>\n

3. \u7522\u96aa\u516c\u53f8\u5df2\u66f4\u65b0\u5176\u7372\u5229\u6027\u6307\u6a19\u4ee5\u53cd\u6620\u65b0\u7684IFRS 17\u4e0b\u4fdd\u96aa\u6536\u5165\u53ca\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u9805\u76ee<\/p>\n

\u7522\u96aa\u516c\u53f8\u5404\u6307\u6a19(\u542b\u7406\u8ce0\u3001\u640d\u5931\u53ca\u7d9c\u5408\u7387)\u5c07\u4f9dIFRS 17 \u7684\u4fdd\u96aa\u6536\u5165\u8a08\u7b97\u800c\u5f97\u3002\u7d9c\u5408\u7387\u7684\u57fa\u672c\u8a08\u7b97\u65b9\u6cd5\u70ba\u300c\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u300d\u9664\u4ee5\u300c\u4fdd\u96aa\u6536\u5165\u300d\u3002<\/p>\n

\u6a23\u672c\u4e2d\u8a31\u591a\u4fdd\u96aa\u516c\u53f8\u5831\u5c0e\u7d9c\u5408\u7387\u3002IFRS 17\u5c0d\u65bc\u5404\u4fdd\u96aa\u516c\u53f8\u7684\u5f71\u97ff\u53d6\u6c7a\u65bc\u6307\u6a19\u8a08\u7b97\u65b9\u5f0f\u3002\u8209\u4f8b\u8aaa\u660e\u5982\u4e0b\uff1a
\n– \u4f7f\u7528\u76f4\u63a5\u53ef\u6b78\u5c6c\u8cbb\u7528\uff1a\u901a\u5e38\u7d9c\u5408\u7387\u8f03\u4f4e\uff0c\u56e0\u70baIFRS 17\u4e0b\u6240\u5305\u542b\u7684\u8cbb\u7528(\u50c5\u76f4\u63a5\u53ef\u6b78\u5c6c\u8cbb\u7528)\u6bd4 IFRS 4\u4e0b\u5c11\u3002
\n– \u5305\u62ec\u5df2\u6298\u73fe\u4fdd\u96aa\u8ca0\u50b5\uff1a\u964d\u4f4e\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u548c\u7d9c\u5408\u7387\u3002\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u4ea6\u63d0\u4f9b\u672a\u6298\u73fe\u7684\u7d9c\u5408\u7387\u3002 \u8a72\u6bd4\u7387\u53ef\u80fd\u56e0\u5229\u7387\u8b8a\u52d5\u800c\u7522\u751f\u6ce2\u52d5\u3002
\n– \u5305\u62ec\u8667\u640d\u6027\u5408\u7d04\u7684\u640d\u5931\uff1a\u7531\u65bc\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u589e\u52a0\uff0c\u5c0e\u81f4\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u7684\u7d9c\u5408\u7387\u4e0a\u5347\u3002
\n– \u81ea\u4fdd\u96aa\u6536\u5165\u53ca\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u6392\u9664\u6295\u8cc7\u7d44\u6210\u90e8\u5206\uff1a\u5c0e\u81f4\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u7684\u7d9c\u5408\u7387\u4e0b\u964d\u3002<\/p>\n

4. \u90e8\u5206\u516c\u53f8\u5df2\u958b\u59cb\u5831\u5c0e\u4ee5\u80a1\u6771\u6b0a\u76ca\u53ca\u6de8CSM\u70ba\u57fa\u790e\u7684\u65b0\u6307\u6a19\uff0c\u4ee5\u63d0\u4f9b\u6574\u9ad4\u4fdd\u96aa\u696d\u52d9\u50f9\u503c\u4e4b\u53c3\u8003<\/p>\n

\u6a23\u672c\u4e2d\u67099\u5bb6\u4fdd\u96aa\u516c\u53f8\u5df2\u958b\u59cb\u5831\u5c0e\u300c\u80a1\u6771\u6b0a\u76ca\u300d\u8207\u300c\u6263\u9664\u7a05\u984d\u3001\u518d\u4fdd\u96aa\u548c\u975e\u63a7\u5236\u6b0a\u76ca\u4e4bCSM\u300d\u52a0\u7e3d\u6578\uff0c\u4ee5\u8868\u9054\u4fdd\u96aa\u696d\u52d9\u7684\u50f9\u503c\u3002\u524d\u8ff0\u8a08\u7b97\u7d50\u679c\u6709\u6642\u88ab\u7a31\u70ba\u300c\u7d9c\u5408\u6b0a\u76ca(comprehensive equity)\u300d\u6216\u300c\u8abf\u6574\u5f8c\u5e33\u9762\u50f9\u503c(adjusted book value)\u300d\u3002<\/p>\n

\u7d9c\u5408\u6b0a\u76ca\u6307\u6a19\u662f\u53ef\u4f5c\u70ba\u696d\u52d9\u50f9\u503c\u6307\u6a19\u7684\u8d77\u9ede\u3002\u4f46\u5b83\u53ef\u80fd\u7121\u6cd5\u6db5\u84cb\u4f01\u696d\u6240\u6709\u7684\u50f9\u503c\uff0c\u4f8b\u5982\u5176\u53ef\u80fd\u6392\u9664\u672a\u6709CSM\u4e4b\u4ee5\u4fdd\u8cbb\u5206\u6524\u6cd5(PAA)\u8861\u91cf\u7684\u5408\u7d04\uff0c\u6216\u975e\u4ee5IFRS 17\u8861\u91cf\u7684\u696d\u52d9(\u5982\u9069\u7528IFRS 9\u4e4b\u6295\u8cc7\u5408\u7d04)\u3002<\/p>\n

\u56e0\u6b64\uff0c\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u8abf\u6574\u5176\u7d9c\u5408\u6b0a\u76ca\u6307\u6a19\uff0c\u4ee5\u5305\u542b\uff1a
\n– IFRS 9 \u6295\u8cc7\u5408\u7d04\u7684\u50f9\u503c\uff0c\u4ea6\u5373\u7d0d\u5165\u5408\u7d04\u672a\u4f86\u5229\u6f64\u7684\u73fe\u503c\uff1b\u53ca\/\u6216
\n– \u58fd\u96aa\u696d\u52d9\u4e0b\u57fa\u65bc\u9810\u671f\u7684\u7e8c\u4fdd\uff0c\u6240\u8a08\u7b97\u51faPAA\u5408\u7d04\u672a\u4f86\u5229\u6f64\u7684\u73fe\u503c\u3002\u60df\u7522\u96aa\u7684PAA \u5408\u7d04\u901a\u5e38\u4e0d\u6703\u9032\u884c\u8abf\u6574\u3002<\/p>\n

5. \u696d\u754c\u53ef\u80fd\u6703\u767c\u5c55\u65b0\u7e3e\u6548\u6307\u6a19\u4ee5\u66f4\u8a73\u7d30\u5206\u6790\u4fdd\u96aa\u516c\u53f8\u7684\u7e3e\u6548<\/p>\n

IFRS 17\u63d0\u4f9b\u4e86\u65b0\u6578\u64da\uff0c\u53ef\u4ee5\u66f4\u6df1\u5165\u5730\u4e86\u89e3\u4fdd\u96aa\u516c\u53f8\u7684\u6210\u9577\u548c\u5229\u6f64\u52d5\u614b\u3002\u96d6\u7136KPI\u4ecd\u5728\u767c\u5c55\u4e2d\uff0c\u4f46\u5c0d\u65b0IFRS 17\u8cc7\u8a0a\uff08\u5982CSM\u548c\u98a8\u96aa\u8abf\u6574\uff09\u7684\u984d\u5916\u5206\u6790\u53ef\u80fd\u6703\u63d0\u4f9b\u66f4\u6709\u50f9\u503c\u7684\u91cf\u5316\u6307\u6a19\uff0c\u4ee5\u8a55\u4f30\u696d\u52d9\u6210\u9577\u53ca\u5206\u6790\u7372\u5229\u9a45\u52d5\u56e0\u5b50\u3002<\/p>\n

– \u6210\u9577\u5206\u6790
\nCSM\u4ee3\u8868\u4fdd\u96aa\u5408\u7d04\u672a\u8cfa\u5f97\u5229\u6f64\u3002\u90e8\u5206\u4fdd\u96aa\u516c\u53f8\u63d0\u4f9b\u4f7f\u7528\u8005\u95dc\u65bc\u5176\u696d\u52d9\u7684\u65b0\u89c0\u9ede\u5982\u4e0b\uff1a
\n(a) \u5206\u6790CSM\u7684\u8b8a\u52d5\u53ef\u5e6b\u52a9\u4e86\u89e3\u7279\u5b9a\u671f\u9593\u4fdd\u96aa\u516c\u53f8\u696d\u52d9\u6210\u9577\u3002
\n(b) \u900f\u904e\u6bd4\u8f03\u7576\u671f\u8a8d\u5217\u65b0\u5408\u7d04\u7684CSM\u53ca\u540c\u4e00\u671f\u9593\u6240\u91cb\u51fa\u7684CSM\uff0c\u53ef\u4ee5\u6df1\u5165\u4e86\u89e3\u4fdd\u96aa\u516c\u53f8\u672a\u5be6\u73fe\u5229\u6f64\u7684\u91cb\u51fa\u548c\u696d\u52d9\u6210\u9577\u8da8\u52e2\u3002<\/p>\n

– \u7372\u5229\u6027\u5206\u6790
\n\u540c\u6642\u5206\u6790RA\u91cb\u51fa\u8207CSM\u91cb\u51fa\u53ef\u66f4\u6df1\u5165\u4e86\u89e3\u4fdd\u96aa\u516c\u53f8\u7372\u5229\u6027\u80fd\u529b\u7684\u95dc\u9375\u9a45\u52d5\u56e0\u5b50\uff1a
\n(a) \u6bd4\u8f03\u540c\u671f\u9593\u5167RA\u91cb\u51fa\u8207 CSM\u91cb\u51fa\uff0c\u53ef\u4ee5\u8aaa\u660e\u7372\u5229\u6027\u8b8a\u52d5\u7684\u4f86\u6e90\u3002
\n(b) \u6709\u52a9\u89c0\u5bdf\u5404\u7d44\u6210\u8981\u7d20\u5c0d\u6574\u9ad4\u8ca1\u52d9\u8868\u73fe\u7684\u5f71\u97ff\u3002<\/p>\n

\u7d50\u8ad6\u53ca\u5efa\u8b70<\/strong><\/p>\n

IFRS 17\u8cc7\u7522\u8ca0\u50b5\u8868\u53ca\u7d9c\u5408\u640d\u76ca\u8868\u7684\u8868\u9054\u5c07\u8207\u73fe\u884cIFRS 4\u5927\u76f8\u9015\u5ead\uff0c\u4fdd\u96aa\u516c\u53f8\u76ee\u524d\u6240\u4f7f\u7528\u53ca\u5831\u5c0e\u7684KPI\u4ea6\u6703\u9023\u5e36\u53d7\u5230\u4e0d\u540c\u7a0b\u5ea6\u5f71\u97ff\uff0c\u4fdd\u96aa\u516c\u53f8\u9808\u91cd\u65b0\u6aa2\u8a0e\u76ee\u524d\u6240\u4f7f\u7528\u7684KPI\uff0c\u4ee5\u6709\u67b6\u69cb\u7684\u65b9\u5f0f\u4e26\u914d\u5408\u672a\u4f86\u767c\u5c55\u76ee\u6a19\uff0c\u898f\u5283\u672a\u4f86IFRS 17\u4e0b\u6240\u4f7f\u7528\u7684KPI\uff0c\u4e26\u65bc\u5f8c\u7e8c\u6301\u7e8c\u7684\u89c0\u5bdf\u8207\u4fee\u6b63\u3002<\/p>\n

\u76ee\u524d\u6211\u570b\u4fdd\u96aa\u516c\u53f8\u523b\u6b63\u9032\u884c\u5e73\u884c\u6e2c\u8a66\u4e4b\u5de5\u4f5c\uff0c\u900f\u904e\u6b64\u9805\u5de5\u4f5c\uff0c\u4fdd\u96aa\u516c\u53f8\u5c07\u958b\u59cb\u8a66\u7b97\u5f71\u97ff\u6578\uff0c\u5728\u6b64\u540c\u6642\u5efa\u8b70\u4ea6\u53ef\u540c\u6b65\u601d\u8003\u3001\u8a66\u7b97\u53ca\u89c0\u5bdf\u5c0dKPI\u7684\u5f71\u97ff\u3002\u5c0d\u65bc\u64ec\u589e\u52a0\u7684KPI\u4ea6\u9808\u6ce8\u610f\u9810\u7559\u6240\u9700\u76f8\u95dc\u8cc7\u8a0a\u7684\u8490\u96c6\u7ba1\u9053\u53ca\u5c0d\u7cfb\u7d71\u7684\u5f71\u97ff\u3002\u4fdd\u96aa\u516c\u53f8\u4e26\u53ef\u76e1\u65e9\u958b\u59cb\u8207\u76f8\u95dc\u5229\u5bb3\u95dc\u4fc2\u4eba(\u5982\u516c\u53f8\u6cbb\u7406\u55ae\u4f4d\u3001\u54e1\u5de5\u3001\u6295\u8cc7\u4eba\u7b49)\u6e9d\u901a\u672a\u4f86KPI\u7684\u6539\u8b8a\u53ca\u5f71\u97ff\u3002<\/p>\n

\u6b64\u5916\uff0c\u570b\u969b\u4e0a\u5df2\u9069\u7528IFRS 17\u7684\u4fdd\u96aa\u516c\u53f8\u5c07\u9678\u7e8c\u516c\u4f48\u51762023\u5e74\u8ca1\u52d9\u5831\u544a\uff0c\u4fdd\u96aa\u516c\u53f8\u4ea6\u53ef\u6301\u7e8c\u89c0\u5bdf\u570b\u969b\u5be6\u52d9\u8b8a\u5316\uff0c\u76f8\u4fe1\u6703\u6709\u53ef\u4ee5\u501f\u93e1\u4e4b\u8655\u3002IFRS 17\u5c07\u5168\u7403\u4e00\u81f4\u3001\u900f\u660e\u3001\u9ad8\u54c1\u8cea\u7684\u4fdd\u96aa\u696d\u8ca1\u52d9\u5831\u544a\uff0c\u7d50\u5408\u9069\u7576\u7684KPI\uff0c\u9577\u671f\u800c\u8a00\u5c07\u6709\u52a9\u65bc\u4fdd\u96aa\u516c\u53f8\u63d0\u5347\u5167\u90e8\u7ba1\u7406\u80fd\u529b\u53ca\u7522\u696d\u767c\u5c55\u3002<\/p>\n

\u63a5\u8eccIFRS 17 \u4fdd\u96aa\u516c\u53f8\u9700\u7559\u610f\u95dc\u9375\u7e3e\u6548\u6307\u6a19\u7684\u6539\u8b8a<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u3010\u9673\u5955\u4efb\uff0fKPMG\u5b89\u4faf\u5efa\u696d\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u91d1\u878d\u670d\u52d9\u7522\u696d\u5718\u968a\u57f7\u696d\u6703\u8a08\u5e2b\u30112024-03-08 IFRS 17\u5c07\u5c0d… Read More »\u63a5\u8eccIFRS 17 \u4fdd\u96aa\u516c\u53f8\u9700\u7559\u610f\u95dc\u9375\u7e3e\u6548\u6307\u6a19\u7684\u6539\u8b8a<\/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-3459","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\/3459","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=3459"}],"version-history":[{"count":2,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3459\/revisions"}],"predecessor-version":[{"id":3462,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3459\/revisions\/3462"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=3459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=3459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=3459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}