{"id":3468,"date":"2024-02-22T14:15:46","date_gmt":"2024-02-22T06:15:46","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=3468"},"modified":"2024-06-12T14:18:05","modified_gmt":"2024-06-12T06:18:05","slug":"%e6%8e%a5%e8%bb%8cifrs17%e5%b0%8d%e7%94%a2%e9%9a%aa%e5%85%ac%e5%8f%b8%e7%9a%84%e5%bd%b1%e9%9f%bf%e8%a7%80%e5%af%9f","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e6%8e%a5%e8%bb%8cifrs17%e5%b0%8d%e7%94%a2%e9%9a%aa%e5%85%ac%e5%8f%b8%e7%9a%84%e5%bd%b1%e9%9f%bf%e8%a7%80%e5%af%9f\/","title":{"rendered":"\u63a5\u8eccIFRS17\u5c0d\u7522\u96aa\u516c\u53f8\u7684\u5f71\u97ff\u89c0\u5bdf"},"content":{"rendered":"

\u3010\u8a79\u82b3\u66f8\uff0f\u6771\u5433\u5927\u5b78\u6559\u6388\u30112024-02-22<\/p>\n

\u9069\u7528\u65bc\u4fdd\u96aa\u5408\u7d04\u7684\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6a19\u6e96\u7b2c17\u865f\u4fdd\u96aa\u5408\u7d04\uff08IFRS 17\uff09\u5c07\u57282026\u5e74\u65bc\u6211\u570b\u5be6\u65bd\u3002\u5728IFRS 17\u4e4b\u4e0b\uff0c\u4fdd\u96aa\u516c\u53f8\u5c07\u8abf\u6574\u5176\u6703\u8a08\u6d41\u7a0b\u4ee5\u9069\u7528\u65b0\u6a19\u6e96\u53ca\u5c0d\u5229\u76ca\u95dc\u4fc2\u4eba\u9032\u884c\u8ca1\u52d9\u5831\u5c0e\u3002\u4e00\u822c\u4f86\u8aaa\uff0c\u5be6\u65bdIFRS17\u5c0d\u92b7\u552e\u77ed\u5e74\u671f\u5408\u7d04\u7684\u7522\u96aa\u516c\u53f8\u6240\u7522\u751f\u7684\u5f71\u97ff\u6703\u4f4e\u65bc\u92b7\u552e\u9577\u5e74\u671f\u4fdd\u96aa\u5408\u7d04\u7684\u58fd\u96aa\u516c\u53f8\u3002\u4f46\u5be6\u969b\u60c5\u6cc1\u662f\uff0c\u7522\u96aa\u516c\u53f8\u5728\u5c0e\u5165IFRS17\u524d\uff0c\u4ecd\u5fc5\u9808\u6295\u5165\u8a31\u591a\u8cc7\u6e90\u4ee5\u56e0\u61c9\u9019\u500b\u65b0\u6703\u8a08\u6a19\u6e96\u3002<\/p>\n

\u70ba\u4ec0\u9ebc\u6703\u6709\u5c0d\u7522\u96aa\u516c\u53f8\u5f71\u97ff\u4e0d\u5927\u7684\u5370\u8c61?\u4e3b\u8981\u539f\u56e0\u662f\u591a\u6578\u767c\u884c\u6216\u6301\u6709\u975e\u7522\u96aa\u5408\u7d04\u7684\u4fdd\u96aa\u516c\u53f8\u53ef\u9078\u64c7\u4ee5\u7c21\u5316\u7684\u8861\u91cf\u6a21\u578b\u9032\u884c\u8ca0\u50b5\u8861\u91cf\uff0c\u5373\u4fdd\u8cbb\u5206\u6524\u6cd5(Premium Allocation Approach, PAA) \u3002\u8207\u5176\u4ed6\u6a21\u578b\u76f8\u6bd4\uff0cPAA\u5728\u67d0\u4e9b\u60c5\u6cc1\u4e0b\u66f4\u52a0\u8cbc\u8fd1\u7522\u96aa\u516c\u53f8\u7684\u71df\u904b\u5be6\u52d9\uff0c\u6b64\u6cd5\u8981\u6c42\u5728\u78ba\u5b9a\u5df2\u767c\u751f\u7d22\u8ce0\u7684\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\uff08Liabilities for Incurred Claims, LIC\uff09\u6642\uff0c\u516c\u53f8\u5fc5\u9808\u63a1\u7528\u98a8\u96aa\u8abf\u6574(Risk Adjustment, RA)\u4ee5\u53cd\u6620\u8207\u5408\u7d04\u76f8\u95dc\u7684\u73fe\u91d1\u6d41\u91cf\u548c\u6642\u9593\u7684\u4e0d\u78ba\u5b9a\u6027\uff0c\u4e26\u8a08\u7b97\u672a\u4f86\u73fe\u91d1\u6d41\u91cf\u7684\u73fe\u503c\u3002\u800c\u5c0d\u65bc\u5269\u9918\u4fdd\u969c\u7684\u8ca0\u50b5\uff08Liabilities for Remaining Coverage, LRC\uff09\uff0cPAA\u6cd5\u5247\u5c07\u9810\u671f\u6536\u53d6\u4e4b\u4fdd\u8cbb\u4ee5\u6709\u7cfb\u7d71\u65b9\u5f0f\uff08\u4ee5\u6642\u9593\u7d93\u904e\u70ba\u57fa\u790e\uff09\u5206\u6524\u81f3\u6bcf\u4e00\u670d\u52d9\u671f\u9593\uff0c\u82e5\u4fdd\u969c\u671f\u9593\u5167\u98a8\u96aa\u89e3\u9664\u4e4b\u9810\u671f\u578b\u614b\u8207\u6642\u9593\u7d93\u904e\u986f\u8457\u4e0d\u540c\uff0c\u5247\u4ee5\u767c\u751f\u4fdd\u96aa\u670d\u52d9\u8cbb\u7528\u4e4b\u9810\u671f\u6642\u9ede\u70ba\u57fa\u790e\u3002PAA\u5c0d\u65bcLRC\u7684\u8861\u91cf\u4e5f\u53ef\u4ee5\u89e3\u8b80\u70ba\u672a\u8cfa\u53d6\u7684\u4fdd\u8cbb\u6263\u9664\u53d6\u5f97\u6210\u672c\u5f8c\u4e4b\u91d1\u984d\u3002<\/p>\n

\u5373\u4f7f\u8861\u91cf\u6a21\u578b\u6bd4\u8f03\u7c21\u55ae\uff0c\u5be6\u65bdIFRS 17\u5c0d\u7522\u96aa\u516c\u53f8\u5728\u5f88\u591a\u65b9\u9762\u4ecd\u90fd\u6703\u6709\u5f71\u97ff\uff0c\u50cf\u662f\u8cc7\u7522\u8ca0\u50b5\u8868\u3001\u7d9c\u5408\u640d\u76ca\u8868\u3001\u696d\u52d9\u6d41\u7a0b\u3001\u8cc7\u8a0a\u7cfb\u7d71\u548c\u7ba1\u7406\u5c64\u9762\u3002<\/p>\n

1.\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u5f71\u97ff\uff1a
\n\u4ee5\u524d\u7522\u96aa\u516c\u53f8\u5728\u8a08\u7b97\u672a\u6eff\u671f\u4fdd\u8cbb\u6e96\u5099\u91d1\u6642\uff0c\u4e0d\u7ba1\u4fdd\u8cbb\u6709\u6c92\u6709\u6536\u5230\uff0c\u90fd\u662f\u6309\u7167\u4e00\u5b9a\u7684\u6bd4\u7387\u4f86\u7b97\u3002\u4f46\u6309\u7167IFRS 17\uff0c\u53ea\u6709\u6536\u5230\u7684\u4fdd\u8cbb\u624d\u6703\u8a08\u5165\u8ca0\u50b5\u3002\u9019\u6a23\u4e00\u4f86\uff0c\u67d0\u4e9b\u96aa\u7a2e\u7684\u8cc7\u7522\u548c\u8ca0\u50b5\u6703\u540c\u6642\u6e1b\u5c11\u3002\u9019\u4e0d\u6703\u5f71\u97ff\u516c\u53f8\u7684\u6de8\u8cc7\u7522\uff0c\u4f46\u6703\u5f71\u97ff\u5176\u4ed6\u7684\u8ca1\u52d9\u6307\u6a19\uff0c\u6bd4\u5982\u8cc7\u672c\u9069\u8db3\u7387\u548c\u8ca0\u50b5\u6bd4\u7387\u3002<\/p>\n

2.\u7d9c\u5408\u640d\u76ca\u8868\u7684\u5f71\u97ff\uff1a
\n\u4ee5\u524d\u7684\u6703\u8a08\u8655\u7406\u65b9\u5f0f\uff0c\u4f63\u91d1\u548c\u4ee3\u7406\u4eba\u8cbb\u7528\u4e00\u767c\u751f\u5c31\u8981\u99ac\u4e0a\u8a18\u9304\uff0c\u4e0d\u80fd\u5206\u671f\u6524\u92b7\u3002<\/p>\n

\n

\u5176\u4ed6\u5169\u7a2e\u8861\u91cf\u6a21\u578b\u5305\u542b\u4e00\u822c\u8861\u91cf\u6a21\u578b\uff08General Measurement Model, GMM\uff09\u8207\u53ef\u8b8a\u8cbb\u7528\u6cd5\uff08Variable Fee Approach, VFA\uff09\u3002\u4f9d IFRS 17\u898f\u5b9a\uff0c\u4fdd\u96aa\u7fa4\u7d44\u65bc\u958b\u59cb\u6642\u7b26\u5408(1)\u5728\u5408\u7d04\u7fa4\u7d44\uff08group\uff09\u4e2d\u6bcf\u4e00\u5408\u7d04\u7684\u4fdd\u969c\u671f\u9593\u70ba\u4e00\u5e74\u4ee5\u5167\uff0c\u6216(2)\u9810\u671fPAA\u5c0d\u65bc\u4fdd\u96aa\u7fa4\u7d44\u5269\u9918\u4fdd\u969c\u8ca0\u50b5\u4e4b\u8861\u91cf\u7d50\u679c\u8207GMM\u8861\u91cf\u7d50\u679c\u7121\u91cd\u5927\u5dee\u7570\uff0c\u5247\u53ef\u4f7f\u7528\u4e4b\u3002\u4fdd\u96aa\u5546\u54c1\u5982\u4e00\u5e74\u671f\u610f\u5916\u96aa\u3001\u5065\u5eb7\u96aa\u3001\u77ed\u671f\u7522\u96aa\u7b49\u5c6c\u4e00\u5e74\u671f\u4fdd\u55ae\uff0c\u539f\u5247\u4e0a\u53ef\u9078\u64c7\u63a1\u7528 PAA\uff1b\u4fdd\u969c\u671f\u9593\u8d85\u904e\u4e00\u5e74\u8005\uff0c\u9700\u6aa2\u8996\u5176\u4f7f\u7528\u4fdd\u8cbb\u5206\u6524\u6cd5\u8861\u91cf\u7d50\u679c\u8207\u4e00\u822c\u6a21\u578b\u8861\u91cf\u7d50\u679c\u662f\u5426\u5408\u7406\u8fd1\u4f3c\u800c\u7121\u91cd\u5927\u5dee\u7570\uff0c\u82e5\u7121\u6cd5\u7b26\u5408\u4e0a\u8ff0\u689d\u4ef6\uff0c\u5247\u4e0d\u53ef\u9078\u7528 PAA\u3002<\/small><\/p>\n

\u6839\u64daIFRS 17\uff0c\u9019\u4e9b\u4fdd\u96aa\u53d6\u5f97\u6210\u672c\u53ef\u4ee5\u5206\u671f\u6524\u92b7\uff0c\u5982\u6b64\u4e00\u4f86\u5c07\u5f71\u97ff\u4fdd\u96aa\u516c\u53f8\u7684\u5229\u6f64\u8da8\u52e2\uff0c\u7279\u5225\u662f\u5c0d\u65bc\u5546\u696d\u4fdd\u96aa\u548c\u696d\u52d9\u4e0d\u7a69\u5b9a\u7684\u96aa\u7a2e\u3002<\/p>\n

3.\u5de5\u4f5c\u6d41\u7a0b\u7684\u5f71\u97ff\uff1a
\nIFRS 17\u7684\u5be6\u65bd\u6703\u6539\u8b8a\u7522\u96aa\u516c\u53f8\u7684\u5de5\u4f5c\u6d41\u7a0b\u3002\u7cbe\u7b97\u4eba\u54e1\u5728\u8a08\u7b97\u8ca0\u50b5\u6642\uff0c\u6703\u9700\u8981\u66f4\u591a\u7684\u8cc7\u6599\u5206\u6790\u548c\u8907\u96dc\u7684\u8a08\u7b97\u65b9\u5f0f\uff0c\u9019\u5c0d\u65e5\u5e38\u4f5c\u696d\u7684\u6392\u7a0b\u800c\u8a00\u5c07\u662f\u4e00\u5927\u6311\u6230\uff0c\u7279\u5225\u662f\u5c0d\u65bc\u4eba\u624b\u4e0d\u8db3\u7684\u5c0f\u516c\u53f8\u800c\u8a00\u3002<\/p>\n

4.\u8cc7\u8a0a\u7cfb\u7d71\u7684\u5f71\u97ff\uff1a
\n\u7522\u96aa\u516c\u53f8\u96b8\u5c6c\u65bc\u91d1\u63a7\u96c6\u5718\u548c\u6709\u4e0a\u5c64\u6bcd\u516c\u53f8\u8005\uff0c\u6703\u8a08\u7d50\u5e33\u901a\u5e38\u53ea\u6709\u5e7e\u5929\u7684\u6642\u9593\u3002\u7531\u65bc\u9700\u8981\u5f9e\u591a\u500b\u5167\u90e8\u7cfb\u7d71\u4e2d\u63d0\u53d6\u8cc7\u6599\uff0c\u56e0\u6b64\u5c0d\u65bc\u8cc7\u8a0a\u7cfb\u7d71\u7684\u6574\u5408\u548c\u6b63\u78ba\u6027\u5c07\u5e36\u4f86\u6642\u9593\u4e0a\u7684\u6311\u6230\u3002<\/p>\n

5.\u7ba1\u7406\u6c7a\u7b56\u7684\u5f71\u97ff\uff1a
\nIFRS 17\u5c0d\u8ca1\u52d9\u5831\u8868\u548c\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u7684\u8861\u91cf\u65b9\u6cd5\u6709\u5f88\u5927\u7684\u5f71\u97ff\uff0c\u56e0\u6b64\u4e5f\u5c07\u53cd\u6620\u5728\u516c\u53f8\u7684\u7ba1\u7406\u6c7a\u7b56\u4e0a\u3002\u6bd4\u5982\u8aaa\u95dc\u9375\u7e3e\u6548\u6307\u6a19\uff08KPI\uff09\u3001\u7522\u54c1\u8a2d\u8a08\u53ca\u5b9a\u50f9\u7b56\u7565\u90fd\u9700\u8981\u505a\u51fa\u76f8\u61c9\u7684\u8abf\u6574\u3002<\/p>\n

\u9664\u4e86\u524d\u9762\u63d0\u5230\u7684\u5f71\u97ff\uff0cIFRS 17\u6703\u5f71\u97ff\u7522\u96aa\u516c\u53f8\u7684\u6574\u9ad4\u7684\u7d93\u71df\u54f2\u5b78\uff1a\u4e0d\u540c\u96aa\u7a2e\u4e4b\u9593\u4e0d\u518d\u80fd\u4e92\u76f8\u88dc\u8cbc\u640d\u76ca\u3002\u4ee5\u5f80\u7522\u96aa\u516c\u53f8\u5728\u5b9a\u50f9\u7522\u54c1\u6642\u6703\u8003\u616e\u5546\u54c1\u642d\u914d\u92b7\u552e\u7684\u7b56\u7565\uff0c\u4f8b\u5982\uff0c\u5373\u4f7f\u67d0\u4e00\u96aa\u7a2e\u8667\u640d\uff0c\u4f46\u53ea\u8981\u5b83\u548c\u5176\u4ed6\u7372\u5229\u96aa\u7a2e\u4e00\u8d77\u8ce3\uff0c\u6574\u9ad4\u4e0a\u9084\u662f\u80fd\u7372\u5229\u3002\u4ee5\u6c7d\u8eca\u4fdd\u96aa\u800c\u8a00\uff0c\u5018\u82e5\u9867\u5ba2\u540c\u6642\u8cfc\u8cb7\u6c7d\u8eca\u7b2c\u4e09\u4eba\u8cac\u4efb\u96aa\u8207\u8eca\u9ad4\u640d\u5931\u96aa\uff0c\u5373\u4f7f\u7b2c\u4e09\u4eba\u8cac\u4efb\u96aa\u8667\u640d\uff0c\u4f46\u8eca\u9ad4\u640d\u5931\u96aa\u7684\u9ad8\u5229\u6f64\u53ef\u80fd\u6703\u62b5\u6d88\u9019\u500b\u8667\u640d\uff0c\u8b93\u6574\u500b\u696d\u52d9\u7dad\u6301\u7372\u5229\u3002\u7136\u800c\uff0c\u5728IFRS 17\u4e0b\uff0c\u9019\u7a2e\u60c5\u6cc1\u5c07\u5b8c\u5168\u6539\u8b8a\u3002\u82e5\u67d0\u500b\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\u767c\u751f\u8667\u640d\uff0c\u5c31\u5fc5\u9808\u99ac\u4e0a\u5168\u6578\u8a8d\u5217\u640d\u5931\uff0c\u800c\u7372\u5229\u7684\u5408\u7d04\u7fa4\u7d44\u5247\u8981\u5206\u671f\u8a8d\u5217\u5229\u6f64\u3002\u9084\u6709\u4e00\u500b\u9ede\u8981\u6ce8\u610f\uff0c\u5982\u679c\u7522\u96aa\u516c\u53f8\u8ce3\u7684\u96aa\u7a2e\u9808\u63a1\u8f03\u8907\u96dc\u7684\u4e00\u822c\u8861\u91cf\u6a21\u578b\uff0c\u5247\u6a21\u578b\u4e2d\u7684\u98a8\u96aa\u8abf\u6574\u5c0d\u65bc\u8ca0\u50b5\u7684\u8a55\u4f30\u5c07\u6709\u95dc\u9375\u7684\u5f71\u97ff\u3002\u4f46\u73fe\u884c\u7684\u60c5\u6cc1\u662f\uff0c\u7cbe\u7b97\u4eba\u54e1\u65bc\u8a02\u50f9\u6642\u4e00\u822c\u4e0d\u592a\u6703\u8003\u616e\u98a8\u96aa\u8abf\u6574\uff0c\u56e0\u6b64\u82e5\u4f9d\u64daIFRS 17\uff0c\u5247\u67d0\u4e9b\u5408\u7d04\u65bc\u767c\u55ae\u6642\u5373\u7522\u751f\u8667\u640d\uff0c\u6b64\u6642\u8667\u640d\u9808\u7acb\u5373\u8a8d\u5217\u3002\u7576\u7cbe\u7b97\u4eba\u54e1\u5c07\u98a8\u96aa\u8abf\u6574\u7d0d\u5165\u8a02\u50f9\u6642\u624d\u80fd\u907f\u514d\u7522\u54c1\u8667\u640d\uff0c\u56e0\u6b64\u63a5\u8eccIFRS17\u4e4b\u5f8c\uff0c\u90e8\u5206\u53ef\u80fd\u7522\u751f\u8667\u640d\u7684\u96aa\u7a2e\u52e2\u5fc5\u5c07\u8abf\u6f32\u4fdd\u8cbb\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u3010\u8a79\u82b3\u66f8\uff0f\u6771\u5433\u5927\u5b78\u6559\u6388\u30112024-02-22 \u9069\u7528\u65bc\u4fdd\u96aa\u5408\u7d04\u7684\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6a19\u6e96\u7b2c17\u865f\u4fdd\u96aa\u5408\u7d04\uff08IFRS 17… Read More »\u63a5\u8eccIFRS17\u5c0d\u7522\u96aa\u516c\u53f8\u7684\u5f71\u97ff\u89c0\u5bdf<\/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-3468","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\/3468","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=3468"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3468\/revisions"}],"predecessor-version":[{"id":3469,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/3468\/revisions\/3469"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=3468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=3468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=3468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}