{"id":4422,"date":"2026-03-24T15:49:13","date_gmt":"2026-03-24T07:49:13","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=4422"},"modified":"2026-03-30T15:51:38","modified_gmt":"2026-03-30T07:51:38","slug":"%e5%85%ad%e5%a4%a7%e5%a3%bd%e9%9a%aacsm%e9%87%8b%e5%87%ba%e7%8e%87%e4%b8%8a%e7%9c%8b7-%e6%88%90%e7%a9%a9%e5%81%a5%e7%8d%b2%e5%88%a9%e9%97%9c%e9%8d%b5%e6%8c%87%e6%a8%99","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e5%85%ad%e5%a4%a7%e5%a3%bd%e9%9a%aacsm%e9%87%8b%e5%87%ba%e7%8e%87%e4%b8%8a%e7%9c%8b7-%e6%88%90%e7%a9%a9%e5%81%a5%e7%8d%b2%e5%88%a9%e9%97%9c%e9%8d%b5%e6%8c%87%e6%a8%99\/","title":{"rendered":"\u516d\u5927\u58fd\u96aaCSM\u91cb\u51fa\u7387\u4e0a\u770b7% \u6210\u7a69\u5065\u7372\u5229\u95dc\u9375\u6307\u6a19"},"content":{"rendered":"<p>\u3010\u5de5\u5546\u6642\u5831\uff0f\u9673\u7f8e\u541b\u30112026-03-24<\/p>\n<p>\u570b\u5167\u4fdd\u96aa\u696d\u65bc\u4eca\u5e74\u5143\u65e6\u63a5\u8eccIFRS 17\u65b0\u5236\uff0c\u516d\u5927\u58fd\u96aa\u672a\u4f86\u6f5b\u5728\u7372\u5229\u6307\u6a19CSM\u5168\u6578\u66dd\u5149\u3002\u53f0\u65b0\u65b0\u5149\u91d1\u63a723\u65e5\u767c\u5e03\u91cd\u5927\u8a0a\u606f\u6307\u51fa\uff0c\u53f0\u65b0\u65b0\u5149\u91d1\u53ca\u5b50\u516c\u53f8\u65b0\u5149\u4eba\u58fd\u91cd\u65b0\u6307\u5b9a\u91d1\u878d\u8cc7\u7522\u5f8c\uff0c\u80a1\u6771\u6b0a\u76ca\u589e\u52a0571\u5104\u5143\uff0c\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\u70ba2,614\u5104\u5143\uff0c\u5176\u4e2d\u65b0\u5149\u4eba\u58fdCSM\u70ba2,607\u5104\u5143\u3002<!--more--><\/p>\n<p><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/03\/news-20260324.jpg?resize=1024%2C724&#038;ssl=1\" alt=\"\" width=\"1024\" height=\"724\" class=\"aligncenter size-full wp-image-4423\" srcset=\"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/03\/news-20260324.jpg?w=1024&amp;ssl=1 1024w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/03\/news-20260324.jpg?resize=300%2C212&amp;ssl=1 300w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/03\/news-20260324.jpg?resize=768%2C543&amp;ssl=1 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u53f0\u65b0\u65b0\u5149\u91d1\u8207\u5b50\u516c\u53f8\u65b0\u58fd23\u65e5\u767c\u5e03\u91cd\u5927\u8a0a\u606f\uff0c\u63ed\u9732\u9996\u6b21\u9069\u7528IFRS 17\u7684\u5f71\u97ff\u6578\uff0c\u8861\u91cf\u4fdd\u96aa\u53ca\u518d\u4fdd\u96aa\u5408\u7d04\uff0c\u4e26\u91cd\u65b0\u6307\u5b9a\u91d1\u878d\u8cc7\u7522\u5f8c\uff0c\u80a1\u6771\u6b0a\u76ca\u589e\u52a0571\u5104\u5143\uff1b\u53e6\u5916\uff0c\u4fdd\u96aa\u5408\u7d04\u8ca0\u50b5\u9805\u4e0b\u7684CSM\u70ba2,614\u5104\u5143\uff0c\u6b64\u70ba\u4fdd\u96aa\u5408\u7d04\u7fa4\u7d44\u4e2d\u8207\u672a\u4f86\u63d0\u4f9b\u670d\u52d9\u76f8\u95dc\uff0c\u5c1a\u672a\u8a8d\u5217\u65bc\u640d\u76ca\u7684\u5229\u6f64\u3002\u5176\u4e2d\u65b0\u58fd\u80a1\u6771\u6b0a\u76ca\u589e\u52a0411\u5104\u5143\uff0cCSM\u70ba2,607\u5104\u5143\u3002<\/p>\n<p>\u53f0\u65b0\u65b0\u5149\u91d1\u8868\u793a\uff0c\u91d1\u63a7\u53ca\u65b0\u58fd\u9996\u6b21\u9069\u7528IFRS 17\u7684\u500b\u9ad4\u80a1\u6771\u6b0a\u76ca\u52a0\u8a08\u7a05\u5f8cCSM\u5206\u5225\u70ba7,499\u5104\u5143\u53ca4,402\u5104\u5143\uff1b2025\u5e74IFRS 4\u7684\u500b\u9ad4\u80a1\u6771\u6b0a\u76ca\u5206\u5225\u70ba4,836\u5104\u5143\u82071,905\u5104\u5143\u3002<\/p>\n<p>\u570b\u5167\u4fdd\u96aa\u696d\u4eca\u5e74\u63a5\u8ecc\u65b0\u5236\u5f8c\uff0cCSM\u5df2\u6210\u70ba\u58fd\u96aa\u696d\u91cb\u51fa\u7372\u5229\u7684\u6838\u5fc3\u6307\u6a19\u3002\u58fd\u96aa\u516c\u53f8\u5c07\u92b7\u552e\u4fdd\u55ae\u6642\u7684\u9810\u4f30\u5229\u6f64\u5b58\u5165\u300cCSM\u6c34\u5eab\u300d\uff0c\u518d\u4f9d\u4fdd\u55ae\u671f\u9593\u9010\u5e74\u91cb\u51fa\u81f3\u640d\u76ca\u8868\u3002\u76ee\u524d\u5927\u578b\u58fd\u96aa\u516c\u53f8\u516c\u5e03\uff0c\u6bcf\u5e74CSM\u91cb\u51fa\u7387\u7d04\u57285\uff05\uff5e7\uff05\uff0c\u986f\u793aCSM\u70ba\u58fd\u96aa\u516c\u53f8\u7a69\u5065\u7372\u5229\u7684\u95dc\u9375\u6307\u6a19\u3002<\/p>\n<p>\u6839\u64da\u5404\u516c\u53f8\u516c\u544a\uff0c\u58fd\u96aa\u9f8d\u982d\u570b\u6cf0\u4eba\u58fdCSM\u9918\u984d\u9ad8\u90545,119\u5104\u5143\u3001\u7a69\u5c45\u58fd\u96aa\u696d\u4e4b\u51a0\uff1b\u5bcc\u90a6\u4eba\u58fd4,032\u5104\u5143\u6392\u540d\u7b2c\u4e8c\uff0c\u5357\u5c71\u4eba\u58fd\u8fd13,800\u5104\u5143\u7b2c\u4e09\u3002<\/p>\n<p>\u65b0\u5149\u4eba\u58fd\u516c\u5e03CSM\u9918\u984d\u70ba2,607\u5104\u5143\uff1b\u51f1\u57fa\u4eba\u58fd\u53bb\u5e74\u5e95\u900f\u9732CSM\u9918\u984d\u7d042,000\u5104\u5143\uff1b\u53f0\u7063\u4eba\u58fd\u4e5f\u67091,600\u5104\u5143\u3002<\/p>\n<p>\u58fd\u96aa\u696d\u8005\u6307\u51fa\uff0c\u58fd\u96aa\u696d\u63a5\u8ecc\u65b0\u5236\uff0c\u5c0d\u80a1\u6771\u6b0a\u76ca\uff08\u6de8\u503c\uff09\u5177\u4e00\u6b21\u6027\u5f71\u97ff\uff0c\u5e7e\u5bb6\u5927\u578b\u58fd\u96aa\u516c\u53f8\u56e0\u516c\u53f8\u6b77\u53f2\u60a0\u4e45\uff0c6\uff05\u4ee5\u4e0a\u65b0\u53f0\u5e63\u9ad8\u5229\u7387\u4fdd\u55ae\u5360\u6bd4\u8f03\u9ad8\uff0cIFRS 17\u4e0b\u7684\u4fdd\u96aa\u8ca0\u50b5\u6539\u4ee5\u73fe\u884c\u5e02\u5834\u5229\u7387\u8861\u91cf\u5f8c\uff0c\u6703\u5c0e\u81f4\u80a1\u6771\u6b0a\u76ca\u6e1b\u640d\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u5de5\u5546\u6642\u5831\uff0f\u9673\u7f8e\u541b\u30112026-03-24 \u570b\u5167\u4fdd\u96aa\u696d\u65bc\u4eca\u5e74\u5143\u65e6\u63a5\u8eccIFRS 17\u65b0\u5236\uff0c\u516d\u5927\u58fd\u96aa\u672a\u4f86\u6f5b\u5728\u7372\u5229\u6307\u6a19&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e5%85%ad%e5%a4%a7%e5%a3%bd%e9%9a%aacsm%e9%87%8b%e5%87%ba%e7%8e%87%e4%b8%8a%e7%9c%8b7-%e6%88%90%e7%a9%a9%e5%81%a5%e7%8d%b2%e5%88%a9%e9%97%9c%e9%8d%b5%e6%8c%87%e6%a8%99\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u516d\u5927\u58fd\u96aaCSM\u91cb\u51fa\u7387\u4e0a\u770b7% \u6210\u7a69\u5065\u7372\u5229\u95dc\u9375\u6307\u6a19<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","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":[3,2],"tags":[],"class_list":["post-4422","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\/4422","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=4422"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4422\/revisions"}],"predecessor-version":[{"id":4424,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4422\/revisions\/4424"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=4422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=4422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=4422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}