{"id":3463,"date":"2018-12-21T13:51:59","date_gmt":"2018-12-21T05:51:59","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=3463"},"modified":"2024-06-12T14:07:47","modified_gmt":"2024-06-12T06:07:47","slug":"%e6%b7%ba%e8%ab%87%e5%9c%8b%e9%9a%9b%e8%b2%a1%e5%8b%99%e5%a0%b1%e5%91%8a%e6%ba%96%e5%89%87%e7%ac%ac-17-%e8%99%9f-%e3%80%8c%e4%bf%9d%e9%9a%aa%e5%90%88%e7%b4%84%e3%80%8d","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e6%b7%ba%e8%ab%87%e5%9c%8b%e9%9a%9b%e8%b2%a1%e5%8b%99%e5%a0%b1%e5%91%8a%e6%ba%96%e5%89%87%e7%ac%ac-17-%e8%99%9f-%e3%80%8c%e4%bf%9d%e9%9a%aa%e5%90%88%e7%b4%84%e3%80%8d\/","title":{"rendered":"\u6dfa\u8ac7\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u7b2c 17 \u865f \u300c\u4fdd\u96aa\u5408\u7d04\u300d"},"content":{"rendered":"

\u3010\u4fdd\u96aa\u5927\u9053\uff0f\u7b2c76\u671f\uff0f\u9673\u6dd1\u5a1f\uff0f\u5146\u8c50\u7522\u7269\u4fdd\u96aa\u80a1\u4efd\u6709\u9650\u516c\u53f8\u5354\u7406\u53ca\u7c3d\u8b49\u7cbe\u7b97\u4eba\u54e1\u30112018-12-21<\/p>\n

\u524d\u8a00<\/strong><\/p>\n

\u904e\u5f80\u8ca1\u52d9\u5831\u8868\u4f7f\u7528\u8005\u65bc\u95b1\u8b80\u4fdd\u96aa\u516c\u53f8\u8ca1\u52d9\u5831\u8868\u6642\uff0c\u5f80\u5f80\u56ff\u65bc\u8ca1\u52d9\u5831\u8868\u4e4b\u5448\u73fe\uff0c\u7121\u6cd5\u8f15\u6613\u77ad\u89e3\u8a72\u516c\u53f8\u6838\u4fdd\u640d\u76ca\u53ca\u6295\u8cc7\u640d\u76ca\u60c5\u5f62\uff0c\u70ba\u78ba\u4fdd\u696d\u8005\u63d0\u4f9b\u5fe0\u5be6\u8868\u8ff0\u4fdd\u96aa\u5408\u7d04\u4e4b\u6538\u95dc\u8cc7\u8a0a\uff0c\u7d66\u4e88\u8ca1\u52d9\u5831\u8868\u4f7f\u7528\u8005\u4e00\u57fa\u790e\u4ee5\u8a55\u4f30\u4fdd\u96aa\u5408\u7d04\u5c0d\u500b\u9ad4\u8ca1\u52d9\u72c0\u6cc1\u3001\u8ca1\u52d9\u7e3e\u6548\u53ca\u73fe\u91d1\u6d41\u91cf\u4e4b\u5f71\u97ff\uff0c\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08International Accounting Standards Board\uff0c\u4ee5\u4e0b\u7c21\u7a31 IASB\uff09\u65bc2017\u5e745\u670818\u65e5\u6b63\u5f0f\u9812\u5e03\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17\u865f\u300c\u4fdd\u96aa\u5408\u7d04\u300d (International Financial Reporting Standard 17 \uff1a Insurance Contracts\uff0c\u4ee5\u4e0b\u7c21\u7a31 IFRS 17)\u3002IASB\u9810\u5b9a\u65bc 2021\u5e741\u67081\u65e5\u5be6\u65bd IFRS 17\uff0c\u570b\u5167\u5247\u9810\u5b9a\u65bc2023\u5e741\u67081\u65e5\u4ee5\u4f75\u884c\u5831\u8868\u4e4b\u65b9\u5f0f\u9069\u7528\uff0c\u4e26\u65bc 2024 \u5e74 1 \u6708 1 \u65e5\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n

IFRS 17 \u4e4b\u7cbe\u795e\u4e3b\u8981\u70ba(1)\u4fdd\u96aa\u516c\u53f8\u6536\u5230\u4fdd\u8cbb\u5f8c\u4e0d\u5f97\u76f4\u63a5\u8a8d\u5217\u70ba\u6536\u5165\uff0c\u800c\u662f\u96a8\u6642\u9593\u7d93\u904e\u9010\u6b65\u8a8d\u5217\u3001(2)\u4ee5\u73fe\u6642\u5c65\u7d04\u6a21\u578b\u63d0\u5b58\u6e96\u5099\u91d1\u53d6\u4ee3\u73fe\u884c\u4ee5\u56fa\u5b9a\u5229\u7387\u63d0\u5b58\u6e96\u5099\u91d1\uff0c\u9069\u6642\u53cd\u6620\u5229\u7387\u5c0d\u4fdd\u96aa\u516c\u53f8\u4e4b\u5f71\u97ff\u3002\u5be6\u65bdIFRS 17 \u5f8c\u5c07\u53ef\u6539\u5584\u73fe\u884c\u4fdd\u96aa\u516c\u53f8\u8ca1\u52d9\u5831\u8868\u8cc7\u8a0a\u4e4b\u900f\u660e\u5ea6\uff0c\u6e05\u695a\u8868\u9054\u672c\u696d\u4e4b\u8ca0\u50b5\u6c34\u6e96\uff0c\u4ea6\u53ef\u66f4\u52a0\u5bb9\u6613\u6bd4\u8f03\u5404\u671f\u7e3e\u6548\u53ca\u540c\u696d\u72c0\u6cc1\u3002<\/p>\n

\u73fe\u884c\u5236\u5ea6\u8207IFRS 17\u4e4b\u6bd4\u8f03<\/strong><\/p>\n

\u25cf \u8ca1\u52d9\u5831\u8868\u8868\u9054\uff1a<\/p>\n

(1) \u73fe\u884c\u7d9c\u5408\u640d\u76ca\u8868\u4fc2\u4ee5\u71df\u696d\u6536\u5165\u3001\u71df\u696d\u6210\u672c\u4e4b\u6982\u5ff5\u8868\u9054\u516c\u53f8\u640d\u76ca\u60c5\u5f62\uff0c\u5176\u4e2d\u71df\u696d\u6536\u5165\u4e3b\u8981\u7531\u4fdd\u8cbb\u6536\u5165\u53ca\u6de8\u6295\u8cc7\u6536\u76ca\u6240\u7d44\u6210\uff0c\u4e26\u975e\u4ee5\u7372\u5229\u4f86\u6e90\u65b9\u5f0f\u8868\u9054\uff1bIFRS 17 \u4e4b\u7d9c\u5408\u640d\u76ca\u8868\u5247\u4ee5\u4fdd\u96aa\u670d\u52d9\u7d50\u679c\u3001\u4fdd\u96aa\u8ca1\u52d9\u7d50\u679c
\n\u4e4b\u6982\u5ff5\u8868\u9054\u516c\u53f8\u640d\u76ca\u60c5\u5f62\uff0c\u4ee5\u7372\u5229\u4f86\u6e90\u65b9\u5f0f\u65bc\u8ca1\u52d9\u5831\u8868\u4e0a\u8868\u9054\u6838\u4fdd\u53ca\u6295\u8cc7\u640d\u76ca\uff0c\u800c\u4fdd\u8cbb\u6536\u5165\u5247\u5728\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u4e2d\u63ed\u9732\u3002<\/p>\n

(2) \u73fe\u884c\u8cc7\u7522\u8ca0\u50b5\u8868\u4e4b\u8cc7\u7522\u4fc2\u7531\u518d\u4fdd\u96aa\u5408\u7d04\u8cc7\u7522\u3001\u905e\u5ef6\u4fdd\u96aa\u53d6\u5f97\u6210\u672c\u53ca\u61c9\u6536\u4fdd\u8cbb\u6240\u7d44\u6210\uff0c\u800c\u8ca0\u50b5\u4fc2\u7531\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u3001\u672a\u6eff\u671f\u4fdd\u8cbb\u53ca\u61c9\u4ed8\u8ce0\u6b3e\u6240\u7d44\u6210\uff1bIFRS 17 \u8cc7\u7522\u8ca0\u50b5\u8868\u4e4b\u8cc7\u7522\u5247\u4ee5\u518d\u4fdd\u96aa\u5408\u7d04\u8cc7\u7522\u8207\u4fdd\u96aa\u5408\u7d04\u8cc7
\n\u7522\u6240\u7d44\u6210\uff0c\u800c\u8ca0\u50b5\u4fc2\u7531\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u53ca\u518d\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u6240\u7d44\u6210\u3002<\/p>\n

\u5c0f\u7d50\uff1a\u4fdd\u96aa\u516c\u53f8\u6838\u4fdd\u53ca\u6295\u8cc7\u640d\u76ca\u5206\u958b\u5217\u793a\uff0c\u66f4\u80fd\u5920\u6e05\u695a\u8868\u9054\u4fdd\u96aa\u516c\u53f8\u7e3e\u6548\u3002<\/p>\n

\u25cf \u4fdd\u96aa\u6536\u5165\u8a8d\u5217\uff1a\u73fe\u884c\u8ca1\u52d9\u5831\u8868\u4e4b\u89c0\u9ede\u4f86\u770b\uff0c\u4fdd\u8cbb\u65bc\u6536\u5230\u6642\u5373\u8a8d\u5217\u70ba\u6536\u5165\uff1bIFRS 17 \u4ee5\u4fdd\u96aa\u5408\u7d04\u670d\u52d9\u5229\u6f64(Contractual Service Margin\uff0c\u4ee5\u4e0b\u7c21\u7a31 CSM)\u4e4b\u65b9\u5f0f\u8a8d\u5217\uff0c\u4ea6\u5373\u63d0\u4f9b\u76f8\u61c9\u4e4b\u4fdd\u96aa\u670d\u52d9\u5f8c\u624d\u65bc\u640d\u76ca\u8868\u9010\u671f\u8a8d\u5217\u6536\u5165\uff0c\u4fdd\u96aa\u516c\u53f8\u61c9\u8fa8\u8a8d\u4fdd\u96aa\u5408\u7d04\u7d44\u5408\uff0c\u7d44\u5408\u5167\u9762\u81e8\u4e4b\u98a8\u96aa\u985e\u4f3c\uff0c\u4e14\u70ba\u5171\u540c\u7ba1\u7406(\u4f8b\u5982\u5718\u9ad4\u50b7\u5bb3\u96aa\u53ca\u500b\u4eba\u50b7\u5bb3\u96aa\u82e5\u5c6c\u65bc\u4e0d\u540c\u90e8\u9580\u6240\u7ba1\u7406\uff0c\u5247\u61c9\u5340\u5206\u6210\u4e0d\u540c\u7d44\u5408)\uff0c\u4e14\u9808\u5c07\u5408\u7d04\u7d44\u5408\u5206\u6210\u4e0b\u5217\u4e09\u500b\u7fa4\u7d44\uff1a(1)\u8667\u640d\u6027\u5408\u7d04\u7fa4
\n\u7d44\u3001(2)\u7121\u986f\u8457\u6210\u70ba\u8667\u640d\u5408\u7d04\u7fa4\u7d44(\u53ef\u8996\u70ba\u7372\u5229\u6027)\u3001(3)\u5176\u4ed6\u5408\u7d04\u7fa4\u7d44\uff0c\u800c\u8667\u640d\u5408\u7d04\u7fa4\u7d44\u4e0d\u5f97\u8207\u7372\u5229\u5408\u7d04\u7fa4\u7d44\u4e92\u62b5\u76c8\u8667\u3002<\/p>\n

\u5c0f\u7d50\uff1a\u8667\u640d\u6027\u5408\u7d04\u4e0d\u518d\u96b1\u85cf\u65bc\u8ca1\u52d9\u5831\u8868\u4e2d\uff0c\u66f4\u53ef\u6e05\u695a\u4e86\u89e3\u4fdd\u96aa\u516c\u53f8\u5408\u7d04\u76c8\u8667\u3002<\/p>\n

\u25cf \u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u8861\u91cf\u6a21\u578b\uff1a\u73fe\u884c\u7cbe\u7b97\u4eba\u54e1\u6240\u8a08\u7b97\u4e4b\u6e96\u5099\u91d1\u7a2e\u985e\u773e\u591a(\u5982\u672a\u6eff\u671f\u4fdd\u8cbb\u6e96\u5099\u91d1\u3001\u672a\u5831\u8ce0\u6b3e\u6e96\u5099\u91d1\u3001\u4fdd\u8cbb\u4e0d\u8db3\u6e96\u5099\u91d1\u2026\u7b49)\uff0c\u8a08\u7b97\u57fa\u790e\u4f9d\u5404\u96aa\u7a2e\u8a08\u7b97\uff0c\u4e26\u4f9d\u5404\u76f8\u95dc\u6e96\u5247\u8a08\u7b97\u63d0\u5b58\uff0c\u7121\u7d71\u4e00\u9069\u7528\u4e4b\u898f\u7bc4\uff1bIFRS17\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u53ef\u5206\u70ba\u672a\u5230\u671f\u6e96\u5099\u8ca0\u50b5\u53ca\u5df2\u767c\u751f\u8ce0\u6b3e\u6e96\u5099\u8ca0\u50b5\uff0c\u6e05\u695a\u5283\u5206\u70ba\u4fdd\u96aa\u5408\u7d04\u672a\u5230\u671f\u4fdd\u8cbb\u98a8\u96aa\u53ca\u4fdd\u96aa\u5408\u7d04\u5df2\u767c\u751f\u8ce0\u6b3e\u98a8\u96aa\uff0c\u8a08\u7b97\u57fa\u790e\u4f9d\u5404\u5408\u7d04\u7fa4\u7d44\u8a08\u7b97\uff0c\u800c\u8861\u91cf\u6a21\u578b\u4e3b\u8981\u5206\u70ba\u4e0b\u5217\u4e09\u7a2e\uff1a<\/p>\n

(1) \u4e00\u822c\u8861\u91cf\u6a21\u578b(General Measurement Model\uff0c\u4ee5\u4e0b\u7c21\u7a31GMM\u6cd5)\uff1a\u70ba\u4e3b\u8981\u8861\u91cf\u6a21\u578b\uff0c\u8861\u91cf\u672a\u5230\u671f\u6e96\u5099\u8ca0\u50b5\u4e4b\u5c65\u7d04\u73fe\u91d1\u6d41\u91cf\u53caCSM\uff1b\u8861\u91cf\u5df2\u767c\u751f\u8ce0\u6b3e\u6e96\u5099\u8ca0\u50b5\u4e4b\u5c65\u7d04\u73fe\u91d1\u6d41\u91cf\u3002
\n(2) \u8b8a\u52d5\u6536\u8cbb\u6cd5 (Variable Fee Approach\uff0c\u7c21\u7a31VFA\u6cd5)\uff1a\u9069\u7528\u65bc\u5177\u76f4\u63a5\u53c3\u8207\u7279\u6027\u4e4b\u4fdd\u96aa\u5408\u7d04\uff0c\u4e3b\u8981\u4fc2\u9069\u7528\u65bc\u6295\u8cc7\u578b\u4fdd\u55ae\uff0c\u7522\u96aa\u516c\u53f8\u4e26\u4e0d\u9069\u7528\u3002
\n(3) \u4fdd\u8cbb\u5206\u6524\u6cd5(Premium Allocation Approach\uff0c\u4ee5\u4e0b\u7c21\u7a31PAA\u6cd5)\uff1a\u9069\u7528\u65bc\u77ed\u671f\u96aa\u5408\u7d04\uff0c\u8a08\u7b97\u8f03GMM\u6cd5\u7c21\u6613\uff0cPAA\u6cd5\u8a08\u7b97\u6982\u5ff5\u985e\u4f3c\u65bc\u73fe\u884c\u672a\u6eff\u671f\u4fdd\u8cbb\u6e96\u5099\u91d1\uff0c\u82e5\u7b26\u5408\u7279\u5b9a\u689d\u4ef6\uff0c\u4fdd\u96aa\u516c\u53f8\u53ef\u9078\u64c7\u4ee5PAA\u6cd5\u8a08\u7b97\u672a\u5230\u671f\u6e96\u5099\u8ca0\u50b5\uff0c\u4f46\u5df2\u767c\u751f\u8ce0\u6b3e\u6e96\u5099\u8ca0\u50b5\u4ecd\u9808\u4ee5GMM\u6cd5\u8a08\u7b97\u3002\u5c0f\u7d50\uff1a\u6e96\u5099\u91d1\u5404\u7a2e\u8ca0\u50b5\u7c21\u5316\u70ba\u5169\u5927\u985e\u8ca0\u50b5\uff0c\u4f46\u5176\u8a08\u7b97\u65b9\u5f0f\u8f03\u73fe\u884c\u6e96\u5099\u91d1\u8a08\u7b97\u65b9\u5f0f\u8907\u96dc\u8a31\u591a\uff0c\u4e14\u73fe\u884c\u4fdd\u96aa\u516c\u53f8\u6240\u64c1\u6709\u4e4b\u8cc7\u6599\u6b04\u4f4d\u4e26\u975e\u8db3\u4ee5\u8a08\u7b97\u6e96\u5099\u91d1\uff0c\u9700\u53e6\u5916\u64f4\u5145\u3002<\/p>\n

\u25cf \u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u98a8\u96aa\u8abf\u6574 \uff1a\u73fe\u884c\u4e26\u7121\u63a1\u7528\u98a8\u96aa\u8abf\u6574\u4e4b\u6982\u5ff5\uff1bIFRS17 \u4e2d\u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u98a8\u96aa\u8abf\u6574(Risk Adjustment\uff0c\u4ee5\u4e0b\u7c21\u7a31RA)\u4fc2\u65bc\u8a08\u7b97GMM \u6cd5\u4e2d\u5c65\u7d04\u73fe\u91d1\u6d41\u91cf\u4e4b\u5176\u4e2d\u4e00\u9805\uff0c\u5176\u5b9a\u7fa9\u70ba\u500b\u9ad4\u56e0\u5c65\u884c\u4fdd\u96aa\u5408\u7d04\u800c\u627f\u64d4\u6e90\u81ea\u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u73fe\u91d1\u6d41\u91cf\u91d1\u984d\u53ca\u6642\u9ede\u4e4b\u4e0d\u78ba\u5b9a\u6027\u6240\u8981\u6c42\u4e4b\u88dc\u511f\u3002<\/p>\n

\u5c0f\u7d50\uff1aRA \u4fc2\u4ee5\u73fe\u6642\u6240\u6709\u53ef\u5f97\u8cc7\u8a0a\u4f30\u8a08\u800c\u5f97\uff0c\u82e5\u8003\u91cf\u672a\u4f86\u4e0d\u78ba\u5b9a\u6027\u8d8a\u9ad8\u5247RA\u4ea6\u61c9\u96a8\u4e4b\u589e\u52a0(Ex.\u640d\u5931\u983b\u7387\u4f4e\u4e14\u640d\u5931\u5e45\u5ea6\u9ad8\u4e4b\u96aa\u7a2e\u6240\u8003\u91cfRA\u61c9\u5927\u65bc\u640d\u5931\u983b\u7387\u9ad8\u4e14\u640d\u5931\u5e45\u5ea6\u4f4e\u4e4b\u96aa\u7a2e)\uff0c\u7531\u65bc\u6bcf\u671f\u90fd\u9700\u8a55\u4f30RA\u4e4b\u8b8a\u52d5\uff0c\u9700\u4ef0\u8cf4\u7cbe\u7b97\u4eba\u54e1\u4e4b\u8907\u96dc\u8a08\u7b97\u53ca\u5c08\u696d\u5224\u65b7\uff0c\u5c0d\u65bc\u7cfb\u7d71\u914d\u5408\u4e0a\u4ea6\u5c6c\u4e0d\u6613\u3002<\/p>\n

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