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1.\u5c07\u73fe\u91d1\u6d41\u91cf\u5340\u5206\u70ba\u4fdd\u96aa\u7d44\u6210\u90e8\u5206\uff0c\u8207\u6295\u8cc7\u7d44\u6210\u90e8\u5206\u3002<\/p>\n

2.\u8ca0\u50b5\u9805\u76ee\u5305\u542b\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5\uff08Best Estimate Liability, BEL\uff09\u3001\u975e\u8ca1\u52d9\u98a8\u96aa\u4e4b\u98a8\u96aa\u8abf\u6574\uff08Risk Adjustment for Non- financial Risk, RA\uff09\uff0c\u8207\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08Contractual Service Margin, CSM\uff09\u3002<\/p>\n

3.\u9664\u73fe\u884c\u8ca1\u52d9\u5831\u8868\uff0c\u4fdd\u96aa\u696d\u61c9\u63ed\u9732BEL\u3001RA\u3001CSM\u671f\u521d\u5230\u671f\u672b\u7684\u5404\u9805\u8b8a\u52d5\u3002<\/p>\n

4.\u640d\u76ca\u8868\u4e2d\u7684\u4fdd\u96aa\u6536\u5165\u3001\u4fdd\u96aa\u8cbb\u7528\uff0c\u4e0d\u540c\u65bcIFRS 4\uff08\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u7b2c4\u865f\uff09\u7684\u8a8d\u5217\u65b9\u5f0f\u3002<\/p>\n

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