{"id":396,"date":"2019-05-17T19:29:30","date_gmt":"2019-05-17T11:29:30","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=396"},"modified":"2020-09-20T19:29:54","modified_gmt":"2020-09-20T11:29:54","slug":"%e6%9c%83%e8%a8%88%e5%b8%ab%e7%9c%8b%e6%99%82%e4%ba%8b%ef%bc%8f%e6%8e%a5%e8%bb%8cifrs-17-%e9%a0%86%e5%8b%a2%e8%a3%9c%e5%bc%b7%e8%b3%87%e8%a8%8a%e7%b3%bb%e7%b5%b1","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e6%9c%83%e8%a8%88%e5%b8%ab%e7%9c%8b%e6%99%82%e4%ba%8b%ef%bc%8f%e6%8e%a5%e8%bb%8cifrs-17-%e9%a0%86%e5%8b%a2%e8%a3%9c%e5%bc%b7%e8%b3%87%e8%a8%8a%e7%b3%bb%e7%b5%b1\/","title":{"rendered":"\u6703\u8a08\u5e2b\u770b\u6642\u4e8b\uff0f\u63a5\u8eccIFRS 17 \u9806\u52e2\u88dc\u5f37\u8cc7\u8a0a\u7cfb\u7d71"},"content":{"rendered":"<p>\u3010\u7d93\u6fdf\u65e5\u5831\uff0f\u5f35\u76ca\u7d33\u3001\u5f90\u6f54\u8339\u30112019-05-17<\/p>\n<p>\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17\u865f\uff08IFRS 17\uff09\u516c\u5e03\u5f8c\uff0c\u4fdd\u96aa\u696d\u8005\u63a5\u8ecc\u4fdd\u96aa\u8ca1\u5831IFRS 17\uff0c\u53ef\u80fd\u8981\u589e\u63d0\u5927\u91cf\u6e96\u5099\u91d1\uff0c\u91d1\u7ba1\u6703\u4e3b\u59d4\u9867\u7acb\u96c4\u65bc\u672c\u67089\u65e5\u8868\u793a\uff0c\u58fd\u96aa\u696d\u61c9\u6bcf\u5e74\u8a66\u7b97\u4e14\u5c31\u7f3a\u53e3\u53bb\u589e\u63d0\uff0c\u5404\u58fd\u96aa\u516c\u53f8\u9808\u589e\u63d0\u7684\u6e96\u5099\u91d1\uff0c\u91d1\u7ba1\u6703\u5c07\u8981\u6c42\u57282021\u5e74\u5e95\u8981\u63d0\u8db3\u3002<\/p>\n<p><!--more--><\/p>\n<p>IFRS 17\u662f\u4ee5\u539f\u5247\u70ba\u57fa\u790e\uff0c\u7528\u4f86\u8861\u91cf\u5408\u7d04\u672a\u4f86\u73fe\u91d1\u6d41\u91cf\uff0c\u4e14\u4f9dIFRS 17\u6e96\u5247\u8981\u6c42\uff0c\u5c1a\u8981\u8003\u91cf\u4fdd\u55ae\u7d44\u5408\u3001\u92b7\u552e\u6642\u9ede\u53ca\u4e09\u7a2e\u53ef\u80fd\u7684\u7372\u5229\u80fd\u529b\u4f86\u5206\u7fa4\u6e2c\u8a66\u4fdd\u55ae\u5229\u6f64\u7b49\uff0c\u5177\u6709\u6975\u9ad8\u8907\u96dc\u5ea6\u53ca\u56f0\u96e3\u5ea6\u3002<\/p>\n<p>\u53e6\u5916\uff0c\u9762\u5c0d\u8ca1\u52d9\u5831\u5c0e\u7522\u51fa\u7684\u7d50\u5e33\u6642\u7a0b\u58d3\u529b\uff0c\u4ee5\u53ca\u8ca1\u52d9\u5831\u5c0e\u9808\u63ed\u9732\u66f4\u591a\u66f4\u8a73\u7d30\u7684\u8cc7\u8a0a\uff0c\u751a\u81f3\u8981\u53ef\u4ee5\u8ffd\u6eaf\u81ea\u8d77\u59cb\u65e5\u671f\u4ee5\u4f86\u7684\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\u8b8a\u5316\u6b77\u7a0b\uff0c\u4e14\u56e0\u61c9\u6703\u8a08\u5e33\u52d9\u8f49\u63db\u671f\u9593\u53caIFRS 17\u9069\u7528\u5f8c\u5831\u7a05\u6216\u6bcd\u516c\u53f8\u5408\u4f75\u5831\u5c0e\u8981\u6c42\uff0c\u5fc5\u9808\u7522\u51fa\u7b26\u5408\u4e0d\u540c\u8ca1\u5831\u6e96\u5247\u7684\u8ca1\u52d9\u5831\u5c0e\u8cc7\u8a0a\uff0c\u8cc7\u8a0a\u7cfb\u7d71\u5c07\u662f\u6c7a\u5b9a\u4fdd\u96aa\u696d\u80fd\u5426\u9806\u5229\u63a5\u8eccIFRS 17\u6700\u91cd\u8981\u7684\u95dc\u9375\u8981\u7d20\u4e4b\u4e00\u3002<\/p>\n<p>\u9762\u5c0d\u9019\u865f\u88ab\u8996\u70ba\u300c\u9b54\u738b\u7d1a\u300d\u7684IFRS 17\u8ca1\u5831\u6e96\u5247\uff0c\u53f0\u7063\u4fdd\u96aa\u696d\u61c9\u5148\u91d0\u6e05\u53ca\u5b9a\u7fa9\u56e0\u61c9IFRS 17\uff0c\u4f01\u696d\u6709\u54ea\u4e9b\u5546\u696d\u53ca\u9075\u5faa\u9700\u6c42\u9700\u8981\u4ef0\u8cf4\u8cc7\u8a0a\u7cfb\u7d71\u4f86\u5be6\u73fe\uff1f<\/p>\n<p>\u63a5\u8457\u5247\u61c9\u601d\u8003\uff0c\u5982\u4f55\u5728\u73fe\u6709\u8cc7\u8a0a\u67b6\u69cb\u4e0b\uff0c\u53ef\u7b26\u5408IFRS 17\u5546\u696d\u53ca\u9075\u5faa\u9700\u6c42\uff0c\u4e26\u7814\u64ec\u8cc7\u8a0a\u7cfb\u7d71\u7684\u767c\u5c55\u67b6\u69cb\u53ca\u85cd\u5716\u898f\u756b\uff0c\u4f30\u7b97\u6240\u9808\u6295\u5165\u8cc7\u6e90\u53ca\u76e4\u9ede\u73fe\u72c0\u7f3a\u53e3\uff0c\u6c7a\u5b9a\u56e0\u61c9\u4e4b\u884c\u52d5\u65b9\u6848\uff1b\u6700\u5f8c\uff0c\u6839\u64da\u6240\u8a2d\u8a08\u7684\u884c\u52d5\u65b9\u6848\uff0c\u5c0b\u627e\u5408\u9069\u7684\u5167\u3001\u5916\u90e8\u5408\u4f5c\u5925\u4f34\u53ca\u8cc7\u8a0a\u7cfb\u7d71\u89e3\u6c7a\u65b9\u6848\uff0c\u91dd\u5c0d\u53ef\u8861\u91cf\u7684\u9810\u671f\u6548\u76ca\u53d6\u5f97\u4e00\u81f4\u7684\u5171\u8b58\uff0c\u651c\u624b\u843d\u5be6\u65b9\u6848\u7684\u63a8\u52d5\u8207\u57f7\u884c\u3002<\/p>\n<p>\u56e0\u61c9IFRS 17\u6703\u8a08\u653f\u7b56\u8207\u7a0b\u5e8f\u7684\u8b8a\u52d5\uff0c\u5c07\u5c0d\u4fdd\u96aa\u516c\u53f8\u6700\u4e3b\u8981\u7684\u8cc7\u8a0a\u7cfb\u7d71\uff0c\u5305\u542b\u524d\u7aef\u4fdd\u96aa\u6838\u5fc3\u7cfb\u7d71\u3001\u7cbe\u7b97\u7cfb\u7d71\u3001\u8207\u5f8c\u7aef\u6703\u8a08\u7e3d\u5e33\u7cfb\u7d71\u7b49\u9020\u6210\u91cd\u5927\u5f71\u97ff\u3002<\/p>\n<p>\u4ee5\u524d\u7aef\u4fdd\u96aa\u6838\u5fc3\u7cfb\u7d71\u70ba\u4f8b\uff0c\u70ba\u56e0\u61c9IFRS 17\u7cbe\u7b97\u6a21\u578b\u8a08\u7b97\u53ca\u8ca1\u5831\u8cc7\u8a0a\u63ed\u9732\u9700\u6c42\uff0c\u53ef\u80fd\u5fc5\u9808\u8abf\u6574\u76f8\u95dc\u7cfb\u7d71\uff0c\u589e\u52a0\u8cc7\u6599\u6b04\u4f4d\u6216\u662f\u52a0\u4e0a\u53c3\u7167\u7d22\u5f15\uff1b\u800c\u7cbe\u7b97\u7cfb\u7d71\u4e5f\u9700\u8981\u4f9d\u7167\u5be6\u969b\u4fdd\u55ae\u4ea4\u6613\u8cc7\u8a0a\u53ca\u98a8\u96aa\u5047\u8a2d\u6539\u8b8a\u5275\u5efa\u65b0\u73fe\u91d1\u6d41\u9810\u4f30\u6a21\u578b\uff0c\u4ee5\u4f9d\u4fdd\u55ae\u7fa4\u7d44\u8a08\u7b97\u51fa\u6700\u4f73\u4f30\u8a08\u73fe\u91d1\u6d41\u8207\u5408\u7d04\u670d\u52d9\u908a\u969b\uff0c\u4ee5\u53ca\u516c\u53f8\u5c64\u7d1a\u7684\u98a8\u96aa\u8abf\u6574\u3002<\/p>\n<p>\u6703\u8a08\u7e3d\u5e33\u7cfb\u7d71\u5247\u5fc5\u9808\u52a0\u4ee5\u9069\u7576\u4fee\u6b63\uff0c\u8b8a\u66f4\u6703\u8a08\u79d1\u76ee\u67b6\u69cb\u4ee5\u9075\u5faaIFRS 17\u7684\u8981\u6c42\uff0c\u53ca\u7b26\u5408IFRS 17\u5c0d\u8cc7\u8a0a\u63ed\u9732\u7684\u898f\u7bc4\uff1b\u540c\u6642\uff0c\u4e5f\u61c9\u8003\u91cf\u76ee\u524d\u4f7f\u7528\u7684\u7cfb\u7d71\u662f\u5426\u53ef\u5c31 IFRS 17\u6240\u898f\u7bc4\u7684\u5831\u5c0e\u683c\u5f0f\uff0c\u63d0\u4f9b\u7ba1\u7406\u968e\u5c64\u6240\u9700\u7684\u7d93\u71df\u6c7a\u7b56\u8cc7\u8a0a\uff0c\u4e26\u9808\u5c31\u5f71\u97ffIFRS 17\u5831\u5c0e\u6578\u5b57\u6709\u95dc\u7684\u7cfb\u7d71\u6d41\u7a0b\uff0c\u7559\u5b58\u76f8\u95dc\u7a3d\u6838\u8ecc\u8de1\u53ca\u52a0\u8a2d\u7ba1\u63a7\u6a5f\u5236\u3002<\/p>\n<p>\u4e00\u500b\u6703\u8a08\u6e96\u5247\u7684\u5be6\u65bd\uff0c\u4e26\u4e0d\u6703\u5f71\u97ff\u6216\u6539\u8b8a\u4f01\u696d\u7d93\u71df\u7684\u672c\u8cea\u8207\u640d\u76ca\u7684\u4e8b\u5be6\uff0c\u4f46\u662f\uff0c\u9762\u5c0dIFRS 17\u5c0e\u5165\u7684\u8b8a\u9769\u8207\u885d\u64ca\uff0c\u537b\u53ef\u4ee5\u8996\u70ba\u662f\u4fdd\u96aa\u696d\u8005\u300c\u8f49\u9aa8\u300d\u7684\u5951\u6a5f\uff0c\u8d81\u8457\u6b64\u6b21\u6a5f\u6703\u91cd\u65b0\u6aa2\u8996\u6240\u6709\u4fdd\u96aa\u5408\u7d04\uff0c\u8abf\u6574\u4fdd\u55ae\u5546\u54c1\u7d50\u69cb\uff0c\u53ca\u6539\u8b8a\u7e3e\u6548\u8861\u91cf\u6307\u6a19\uff0c\u7d0d\u5165\u5275\u65b0\u7684\u7b56\u7565\u6027\u8003\u91cf\uff0c\u898f\u5283\u4e00\u5957\u672a\u4f86\u53ef\u6301\u7e8c\u767c\u5c55\u548c\u61c9\u8b8a\u65b0\u8b8a\u5316\u8da8\u52e2\u7684\u7cfb\u7d71\u67b6\u69cb\uff08\u5982\u5efa\u69cb\u53ef\u652f\u63f4\u5927\u6578\u64da\u5206\u6790\u7684\u8cc7\u6599\u6e56\u6216\u5f15\u9032\u865b\u64ec\u5316\u50f9\u503c\u63d0\u4f9b\u6a21\u5f0f\u7684\u96f2\u7aef\u89e3\u6c7a\u65b9\u6848\uff09\uff0c\u4ee5\u6700\u4f73\u5316\u7cfb\u7d71\u5f48\u6027\u53ca\u64c1\u6709\u8f03\u9ad8\u7684\u6295\u8cc7\u6210\u672c\u6548\u76ca\uff0c\u4e26\u53ef\u652f\u6490\u4f01\u696d\u672a\u4f86\u7684\u6210\u9577\u9700\u6c42\u3002<\/p>\n<p>\uff08\u4f5c\u8005\u662f\u52e4\u696d\u773e\u4fe1\u98a8\u96aa\u7ba1\u7406\u8aee\u8a62(\u80a1)\u516c\u53f8\u57f7\u884c\u526f\u7e3d\u7d93\u7406\u3001\u526f\u7e3d\u7d93\u7406\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u7d93\u6fdf\u65e5\u5831\uff0f\u5f35\u76ca\u7d33\u3001\u5f90\u6f54\u8339\u30112019-05-17 \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c17\u865f\uff08IFRS 17\uff09\u516c\u5e03\u5f8c\uff0c\u4fdd\u96aa\u696d\u8005\u63a5&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e6%9c%83%e8%a8%88%e5%b8%ab%e7%9c%8b%e6%99%82%e4%ba%8b%ef%bc%8f%e6%8e%a5%e8%bb%8cifrs-17-%e9%a0%86%e5%8b%a2%e8%a3%9c%e5%bc%b7%e8%b3%87%e8%a8%8a%e7%b3%bb%e7%b5%b1\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u6703\u8a08\u5e2b\u770b\u6642\u4e8b\uff0f\u63a5\u8eccIFRS 17 \u9806\u52e2\u88dc\u5f37\u8cc7\u8a0a\u7cfb\u7d71<\/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":0,"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-396","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\/396","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=396"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/396\/revisions"}],"predecessor-version":[{"id":397,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/396\/revisions\/397"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}