{"id":4464,"date":"2026-03-28T16:24:54","date_gmt":"2026-03-28T08:24:54","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=4464"},"modified":"2026-03-30T16:31:40","modified_gmt":"2026-03-30T08:31:40","slug":"%e5%a3%bd%e9%9a%aa%e8%b2%a1%e5%a0%b1%e6%80%8e%e9%ba%bc%e5%85%a8%e8%ae%8a%e4%ba%86%ef%bc%81ifrs-17-%e4%b8%8a%e8%b7%af%e5%be%8c-%e9%97%9c%e9%8d%b5%e6%8c%87%e6%a8%99%e4%b8%80%e6%ac%a1%e7%9c%8b%e6%87%82","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e5%a3%bd%e9%9a%aa%e8%b2%a1%e5%a0%b1%e6%80%8e%e9%ba%bc%e5%85%a8%e8%ae%8a%e4%ba%86%ef%bc%81ifrs-17-%e4%b8%8a%e8%b7%af%e5%be%8c-%e9%97%9c%e9%8d%b5%e6%8c%87%e6%a8%99%e4%b8%80%e6%ac%a1%e7%9c%8b%e6%87%82\/","title":{"rendered":"\u58fd\u96aa\u8ca1\u5831\u600e\u9ebc\u5168\u8b8a\u4e86\uff01IFRS 17 \u4e0a\u8def\u5f8c \u95dc\u9375\u6307\u6a19\u4e00\u6b21\u770b\u61c2"},"content":{"rendered":"

\u3010Business Insider\uff0fGia Liu\u30112026-03-28<\/p>\n

IFRS 17 \u63a5\u8ecc\u5f8c\uff0c\u58fd\u96aa\u696d\u6838\u5fc3\u6307\u6a19\u7531\u77ed\u671f\u640d\u76ca\u8f49\u70ba\u5408\u7d04\u670d\u52d9\u908a\u969b (CSM)\uff0c\u66f4\u5074\u91cd\u9577\u671f\u7d50\u69cb\u6027\u7372\u5229\u8207\u7a69\u5b9a\u73fe\u91d1\u6d41\uff0c\u4f7f\u516c\u53f8\u5f9e\u8ffd\u6c42\u8cc7\u672c\u5229\u5f97\u8f49\u5411\u7a69\u5065\u7684\u8cc7\u7522\u7ba1\u7406\u3002<\/strong><\/p>\n

\u904e\u53bb\u5e7e\u5e74\uff0c\u5728 IFRS 17 \u63a5\u8ecc\u8207\u76e3\u7406\u5236\u5ea6\u5c1a\u672a\u660e\u6717\u7684\u80cc\u666f\u4e0b\uff0c\u591a\u6578\u58fd\u96aa\u516c\u53f8\u9078\u64c7\u4fdd\u7559\u76c8\u9918\u3001\u5f37\u5316\u8cc7\u672c\uff0c\u570b\u6cf0\u4eba\u58fd\u4ea6\u9577\u671f\u672a\u5c07\u76c8\u9918\u4e0a\u7e73\u91d1\u63a7\u3002\u96a8\u8457\u4eca\u5e74\u6b63\u5f0f\u63a5\u8ecc\u65b0\u5236\uff0c\u570b\u58fd\u8fd1\u671f\u4e5f\u5411\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u4e0a\u7e73\u76c8\u9918\uff0c\u63db\u7b97\u914d\u767c\u7387\u7d04 30%\uff0c\u70ba 2022 \u5e74\u4ee5\u4f86\u9996\u898b\uff0c\u4ee3\u8868\u8457\u4eca\u5e74\u8d77\u53c8\u80fd\u671f\u5f85\u58fd\u96aa\u6339\u6ce8\u91d1\u63a7\u6bcd\u516c\u53f8\u7684\u80a1\u5229\u52d5\u80fd\u3002<\/p>\n

\u4e0d\u904e\uff0c\u7ba1\u7406\u5c64\u4e5f\u5f37\u8abf\uff0c\u6b64\u6b21\u914d\u767c\u4ecd\u5c6c\u65bc\u820a\u5236\u4e0b\u7d2f\u7a4d\u76c8\u9918\u7684\u91cb\u653e\uff0c\u4e26\u4e0d\u4ee3\u8868 IFRS 17 \u65b0\u5236\u80a1\u5229\u653f\u7b56\u5df2\u7d93\u5b9a\u6848\u3002\u65b0\u5236\u67b6\u69cb\u4e0b\u7684\u80a1\u5229\u5206\u914d\u65b9\u5f0f\u300c\u4ecd\u5728\u8a0e\u8ad6\u7576\u4e2d\u300d\uff0c\u672a\u4f86\u4ecd\u9700\u8996\u5236\u5ea6\u8a2d\u8a08\u8207\u76e3\u7406\u8981\u6c42\u9032\u4e00\u6b65\u91d0\u6e05\u3002<\/p>\n

\u9019\u80cc\u5f8c\u7684\u95dc\u9375\uff0c\u5728\u65bc IFRS 17 \u65b0\u5236\u7684\u6838\u5fc3\uff0c\u662f\u8b93\u8ca1\u5831\u66f4\u8cbc\u8fd1\u7d93\u6fdf\u5be6\u8cea\uff0c\u8a55\u50f9\u57fa\u6e96\u4e5f\u5f9e\u904e\u53bb\u8457\u91cd\u300c\u77ed\u671f\u6de8\u5229\u300d\uff0c\u8f49\u5411\u300c\u672a\u4f86\u7372\u5229\u7d50\u69cb\u300d\u3002\u5728\u9019\u6a23\u7684\u8f49\u8b8a\u4e4b\u4e0b\uff0c\u58fd\u96aa\u8ca1\u5831\u7684\u89e3\u8b80\u65b9\u5f0f\u4e5f\u51fa\u73fe\u7d50\u69cb\u6027\u8b8a\u5316\u3002<\/p>\n

\u7a76\u7adf IFRS 17 \u4e0a\u8def\u5f8c\uff0c\u58fd\u96aa\u8ca1\u5831\u51fa\u73fe\u54ea\u4e9b\u7d50\u69cb\u6027\u8f49\u8b8a\uff1f\u4ee5\u4e0b\u6574\u7406\u570b\u6cf0\u91d1\u8207\u570b\u6cf0\u4eba\u58fd\u8fd1\u671f\u8aaa\u660e\u6703\u8207 QA \u91cd\u9ede\uff0c\u62c6\u89e3\u8ca1\u5831\u7684\u56db\u5927\u8b8a\u5316\u3002<\/p>\n

\u4e00\u3001\u63a5\u8ecc\u7576\u4e0b\u8cc7\u7522\u91cd\u65b0\u5206\u985e\uff1a\u5f9e\u300c\u6703\u8a08\u8abf\u6574\u300d\u8b8a\u6210\u300c\u8cc7\u7522\u91cd\u6574\u300d<\/h3>\n

IFRS 17 \u63a5\u8ecc\u7684\u4e00\u5927\u95dc\u9375\uff0c\u5728\u65bc\u91d1\u878d\u8cc7\u7522\u53ef\u65bc\u8f49\u63db\u6642\u91cd\u65b0\u6307\u5b9a\u5206\u985e\uff0c\u8b93\u58fd\u96aa\u516c\u53f8\u5f97\u4ee5\u5168\u9762\u6aa2\u8996\u8cc7\u7522\u914d\u7f6e\uff0c\u4e26\u8207\u8ca0\u50b5\u7279\u6027\u91cd\u65b0\u5c0d\u9f4a\u3002<\/p>\n

\u570b\u6cf0\u4eba\u58fd\u5728\u63a5\u8ecc\u6642\uff0c\u4f9d\u64da\u8cc7\u7522\u8ca0\u50b5\u5339\u914d\u539f\u5247\u9032\u884c\u8abf\u6574\u3002\u7f8e\u5143\u4fdd\u55ae\u56e0\u8ca0\u50b5\u63a1\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u5c0d\u61c9\u8cc7\u7522\u591a\u6539\u5217\u70ba FVOCI\uff0c\u4ee5\u964d\u4f4e\u5229\u7387\u6ce2\u52d5\u5c0d\u640d\u76ca\u7684\u5f71\u97ff\uff1b\u53f0\u5e63\u4fdd\u55ae\u5247\u8003\u91cf\u5e63\u5225\u932f\u914d\u8207\u5229\u7387\u654f\u611f\u5ea6\uff0c\u4ecd\u4fdd\u7559\u90e8\u5206\u8cc7\u7522\u65bc\u6524\u92b7\u6210\u672c\uff08AC\uff09\u9805\u4e0b\uff0c\u4ee5\u7dad\u6301\u7a69\u5b9a\u6536\u76ca\u4f86\u6e90\u3002<\/p>\n

\u540c\u6642\uff0c\u96a8\u8986\u84cb\u6cd5\u53d6\u6d88\uff0c\u90e8\u5206\u80a1\u7968\u4ea6\u91cd\u65b0\u5206\u985e\u81f3 OCI\uff0c\u4f7f\u672a\u5be6\u73fe\u640d\u76ca\u4e0d\u518d\u76f4\u63a5\u5f71\u97ff\u7576\u671f\u7372\u5229\uff0c\u9032\u4e00\u6b65\u58d3\u4f4e\u640d\u76ca\u6ce2\u52d5\u3002<\/p>\n

\u66f4\u91cd\u8981\u7684\u662f\uff0c\u570b\u58fd\u540c\u6b65\u9032\u884c\u300c\u53bb\u5f31\u7559\u5f37\u300d\u7684\u8cc7\u7522\u8abf\u6574\u3002\u90e8\u5206\u8dcc\u6df1\u80a1\u7968\u8207\u4f4e\u6536\u76ca\u50b5\u5238\u88ab\u6307\u5b9a\u81f3 FVTPL\uff0c\u5c07\u672a\u5be6\u73fe\u640d\u5931\u4e00\u6b21\u6027\u53cd\u6620\uff0c\u4e26\u8fc5\u901f\u51fa\u6e05\u91cd\u5efa\u6295\u8cc7\u7d44\u5408\u3002\u9019\u9805\u64cd\u4f5c\u672c\u8cea\u4e0a\u662f\u5c07\u904e\u53bb\u7d2f\u7a4d\u7684\u8a55\u50f9\u58d3\u529b\u4e00\u6b21\u91cb\u653e\uff0c\u540c\u6642\u63d0\u5347\u6574\u9ad4\u8cc7\u7522\u6536\u76ca\u7387\u8207\u54c1\u8cea\u3002<\/p>\n

\u63db\u8a00\u4e4b\uff0c\u9019\u6ce2\u8cc7\u7522\u91cd\u5206\u985e\uff0c\u4e0d\u50c5\u50c5\u53ea\u662f\u5e33\u9762\u8abf\u6574\uff0c\u800c\u662f\u300c\u8cc7\u7522\u9ad4\u8cea\u91cd\u5efa\u300d\u3002<\/p>\n

\u4e8c\u3001CSM \u6210\u70ba\u7372\u5229\u6700\u6838\u5fc3\u6307\u6a19<\/h3>\n

IFRS 17 \u4e0b\u6700\u91cd\u8981\u7684\u6307\u6a19\uff0c\u662f\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\u3002\u6240\u8b02 CSM\uff0c\u662f\u672a\u4f86\u4fdd\u96aa\u5951\u7d04\u5229\u6f64\u7684\u6298\u73fe\u503c\uff0c\u6703\u96a8\u6642\u9593\u9010\u6b65\u91cb\u51fa\u70ba\u7372\u5229\u3002<\/p>\n

\u4ee5\u570b\u6cf0\u4eba\u58fd\u70ba\u4f8b\uff0c\u6bcf\u5e74\u65b0\u5951\u7d04\u53ef\u6339\u6ce8\u7d04 700 \u81f3 800 \u5104\u5143 CSM\uff0c\u5e74\u91cb\u51fa\u7387\u7d04 6%\uff0c\u540c\u6642\u6574\u9ad4\u9918\u984d\u4ecd\u53ef\u7dad\u6301\u7d04 8% \u81f3 10% \u7684\u6210\u9577\u3002<\/p>\n

\u9019\u4ee3\u8868\u53ea\u8981\u65b0\u5951\u7d04\u8ca2\u737b\u6301\u7e8c\u5927\u65bc\u91cb\u51fa\u901f\u5ea6\uff0cCSM \u5c31\u6703\u4e0d\u65b7\u7d2f\u7a4d\uff0c\u6210\u70ba\u7a69\u5b9a\u7684\u7372\u5229\u4f86\u6e90\u3002\u76f8\u8f03\u4e4b\u4e0b\uff0c\u55ae\u6708\u6216\u55ae\u5b63\u76c8\u9918\u7684\u91cd\u8981\u6027\u660e\u986f\u4e0b\u964d\u3002<\/p>\n

\u63db\u8a00\u4e4b\uff0cCSM \u5c31\u662f\u58fd\u96aa\u7684\u300c\u672a\u4f86\u7372\u5229\u6c60\u300d\u3002<\/p>\n

\"\"
\nPhoto Credit: \u570b\u6cf0\u4eba\u58fd<\/p>\n

\u4e09\u3001\u5229\u5dee\u8f49\u6b63\uff1a\u7372\u5229\u5f9e\u5e02\u5834\u9a45\u52d5\u8f49\u70ba\u7d50\u69cb\u9a45\u52d5<\/h3>\n

\u58fd\u96aa\u696d\u904e\u53bb\u9577\u671f\u8655\u65bc\u8ca0\u5229\u5dee\u72c0\u614b\uff0c\u4e3b\u56e0\u5728\u65bc\u6b77\u53f2\u92b7\u552e\u7684\u9ad8\u9810\u5b9a\u5229\u7387\u4fdd\u55ae\u3002\u9019\u985e\u4fdd\u55ae\u5229\u7387\u591a\u5728 6% \u4ee5\u4e0a\uff0c\u4e14\u5360\u6e96\u5099\u91d1\u6bd4\u91cd\u7d04\u4e09\u6210\uff0c\u5728\u4f4e\u5229\u7387\u74b0\u5883\u4e0b\u5f62\u6210\u6c89\u91cd\u8ca0\u50b5\u6210\u672c\uff0c\u4f7f\u696d\u8005\u300c\u6c38\u9060\u6709\u4e00\u500b\u8ca0\u5229\u5dee\u300d\u3002<\/p>\n

\u9019\u4e5f\u662f IFRS 17 \u63a5\u8ecc\u6642\u6de8\u503c\u4e00\u6b21\u6027\u4e0b\u4fee\u7684\u91cd\u8981\u539f\u56e0\u3002\u8ca0\u50b5\u6539\u4ee5\u5e02\u5834\u5229\u7387\u8a55\u50f9\u5f8c\uff0c\u5e33\u9762\u50f9\u503c\u4e0a\u5347\uff0c\u76f4\u63a5\u58d3\u4f4e\u6de8\u503c\u3002<\/p>\n

\u4f46\u540c\u6642\uff0c\u9019\u4e5f\u5e36\u4f86\u7d50\u69cb\u6027\u6539\u5584\u3002\u63a5\u8ecc\u5f8c\u8ca0\u50b5\u6210\u672c\u4e0b\u964d\uff0c\u4f7f\u58fd\u96aa\u696d\u91cd\u65b0\u56de\u5230\u6b63\u5229\u5dee\u72c0\u614b\uff0c\u7372\u5229\u4f86\u6e90\u5f9e\u904e\u53bb\u4f9d\u8cf4\u80a1\u7968\u8cc7\u672c\u5229\u5f97\uff0c\u8f49\u5411\u4ee5\u5229\u5dee\u8207\u7d93\u5e38\u6027\u6536\u76ca\u70ba\u6838\u5fc3\u3002<\/p>\n

\u9019\u4ee3\u8868\u58fd\u96aa\u7684\u7372\u5229\u6a21\u5f0f\uff0c\u5f9e\u300c\u884c\u60c5\u9a45\u52d5\u300d\uff0c\u8f49\u70ba\u300c\u7d50\u69cb\u9a45\u52d5\u300d\u3002<\/p>\n

\u56db\u3001\u640d\u76ca\u6ce2\u52d5\u4f86\u6e90\u6539\u8b8a\uff1a\u5f9e\u80a1\u7968\u8f49\u5411\u91d1\u878d\u8cc7\u7522\u8207\u672c\u696d\u7d93\u9a57\u5dee<\/h3>\n

IFRS 17 \u53e6\u4e00\u500b\u91cd\u5927\u8b8a\u5316\uff0c\u662f\u640d\u76ca\u6ce2\u52d5\u4f86\u6e90\u7684\u8f49\u79fb\u3002<\/p>\n

\u904e\u53bb\u58fd\u96aa\u7372\u5229\u9ad8\u5ea6\u4f9d\u8cf4\u80a1\u7968\u8cc7\u672c\u5229\u5f97\uff0c\u5982\u4eca\u80a1\u7968\u591a\u6539\u5217 OCI\uff0c\u4e0d\u518d\u9032\u5165\u640d\u76ca\u8868\uff0c\u4f7f\u7372\u5229\u6ce2\u52d5\u986f\u8457\u964d\u4f4e\u3002<\/p>\n

\u4f46\u6ce2\u52d5\u4e26\u672a\u6d88\u5931\uff0c\u800c\u662f\u8f49\u79fb\u81f3\u7279\u5b9a\u8cc7\u7522\u3002\u90e8\u5206\u50b5\u5238\u8207\u57fa\u91d1\u82e5\u7121\u6cd5\u901a\u904e SPPI \u6e2c\u8a66\uff0c\u9700\u5206\u985e\u81f3 FVTPL\uff0c\u5176\u50f9\u683c\u8b8a\u52d5\u6703\u76f4\u63a5\u53cd\u6620\u65bc\u640d\u76ca\uff0c\u6210\u70ba\u65b0\u7684\u6ce2\u52d5\u4f86\u6e90\u3002\u5c24\u5176\u7d50\u69cb\u578b\u5546\u54c1\u8207\u79c1\u52df\u8cc7\u7522\uff0c\u5373\u4f7f\u9577\u671f\u6301\u6709\uff0c\u4ecd\u9700\u627f\u64d4\u77ed\u671f\u8a55\u50f9\u5f71\u97ff\u3002<\/p>\n

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