{"id":4474,"date":"2026-03-11T18:38:08","date_gmt":"2026-03-11T10:38:08","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=4474"},"modified":"2026-03-30T16:43:59","modified_gmt":"2026-03-30T08:43:59","slug":"%e5%9c%8b%e6%b3%b0%e9%87%91%e6%b3%95%e8%aa%aa%e6%9c%83%ef%bc%8f%e6%8e%a5%e8%bb%8cifrs-17%e4%b8%80%e6%ac%a1%e6%80%a7%e8%a9%95%e5%83%b9%e8%aa%bf%e6%95%b4-%e7%b4%8d%e5%85%a5csm%e5%be%8c%e6%b7%a8%e5%80%bc","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/%e5%9c%8b%e6%b3%b0%e9%87%91%e6%b3%95%e8%aa%aa%e6%9c%83%ef%bc%8f%e6%8e%a5%e8%bb%8cifrs-17%e4%b8%80%e6%ac%a1%e6%80%a7%e8%a9%95%e5%83%b9%e8%aa%bf%e6%95%b4-%e7%b4%8d%e5%85%a5csm%e5%be%8c%e6%b7%a8%e5%80%bc\/","title":{"rendered":"\u570b\u6cf0\u91d1\u6cd5\u8aaa\u6703\uff0f\u63a5\u8eccIFRS 17\u4e00\u6b21\u6027\u8a55\u50f9\u8abf\u6574 \u7d0d\u5165CSM\u5f8c\u6de8\u503c\u8fd11.1\u5146\u5143"},"content":{"rendered":"<p>\u3010\u7d93\u6fdf\u65e5\u5831\uff0f\u8a18\u8005 \u9ec3\u4e8e\u5ead\uff0f\u53f0\u5317\u5373\u6642\u5831\u5c0e\u30112026-03-11<\/p>\n<p>\u570b\u6cf0\u91d1\uff082882\uff0911\u65e5\u8209\u884c\u63a5\u8eccIFRS 17\u6cd5\u4eba\u8aaa\u660e\u6703\uff0c\u570b\u6cf0\u91d1\u63a7\u8ca1\u52d9\u9577\u9673\u664f\u5982\u6307\u51fa\uff0c\u56e0\u63a5\u8eccIFRS 17\u7522\u751f\u4e00\u6b21\u6027\u8a55\u50f9\u8abf\u6574\uff0c\u4f7f\u91d1\u63a7\u8207\u570b\u58fd\u6de8\u503c\u5206\u5225\u6e1b\u5c112,520\u5104\u82072,445\u5104\u5143\uff0c\u4f46\u82e5\u5c07\u7d2f\u7a4d\u7684CSM\u7a05\u5f8c\u7d0d\u5165\uff0c\u570b\u58fd\u8207\u570b\u6cf0\u91d1\u8abf\u6574\u5f8c\u6de8\u503c\u5206\u5225\u90549,140\u5104\u5143\u82071\u5146957\u5104\u5143\uff0c\u8f03IFRS 4\u6642\u671f\u6210\u957722%\u820718%\uff0c\u570b\u58fd\u8abf\u6574\u5f8c\u6de8\u503c\u6bd4\u8fd112%\u3002<!--more--><\/p>\n<p>\u570b\u6cf0\u4eba\u58fd\u4ee3\u7406\u7e3d\u7d93\u7406\u6797\u662d\u5ef7\u8868\u793a\uff0c\u63a5\u8eccIFRS 17\u96d6\u7136\u5c0d\u6de8\u503c\u7522\u751f\u4e00\u6b21\u6027\u5f71\u97ff\uff0c\u4f46\u570b\u58fd\u8cc7\u672c\u9ad4\u8cea\u4ecd\u7a69\u5065\uff0c\u76ee\u524d\u6de8\u503c\u6bd4\u7d048.5%\u3002\u570b\u58fd\u7d2f\u7a4dCSM\u9918\u984d\u90545,119\u5104\u5143\uff0c\u82e5\u7d0d\u5165\u7a05\u5f8cCSM\u8a08\u7b97\uff0c\u8abf\u6574\u5f8c\u6de8\u503c\u90549,140\u5104\u5143\uff0c\u9ad8\u65bc\u53bb\u5e74\u5e957,490\u5104\u5143\u6c34\u6e96\u3002<\/p>\n<p>\u6797\u662d\u5ef7\u89e3\u91cb\uff0c\u4e00\u6b21\u6027\u6de8\u503c\u8b8a\u52d5\u4e3b\u8981\u56e0\u6b77\u53f2\u56e0\u7d20\u5c0e\u81f4\u570b\u58fd\u7684\u9ad8\u9810\u5b9a\u5229\u7387\u4fdd\u55ae\u5360\u6bd4\u8f03\u9ad8\uff0c\u5176\u4e2d6%\u4ee5\u4e0a\u7684\u9ad8\u9810\u5b9a\u5229\u7387\u4fdd\u55ae\u7d04\u536028%\uff0c\u5728\u6539\u63a1\u5e02\u5834\u5229\u7387\u8a55\u50f9\u5f8c\uff0c\u77ed\u671f\u5c0d\u6de8\u503c\u7522\u751f\u8ca0\u9762\u5f71\u97ff\uff0c\u4e0d\u904e\uff0c\u540c\u6642\u4e5f\u4f7f\u8ca0\u50b5\u5229\u606f\u6210\u672c\u660e\u986f\u4e0b\u964d\uff0c\u5229\u606f\u6210\u672c\u7387\uff08\u8cc7\u7522\u57fa\u790e\uff09\u7531\u539f\u672cIFRS 4\u4e0b\u7d043.4%\uff0c\u964d\u81f3IFRS 17\u4e0b\u7d042.2%\u81f32.3%\uff0c\u964d\u5e45\u903e110\u500b\u57fa\u9ede\uff0c\u672a\u4f86\u5c07\u5e36\u4f86\u7a69\u5b9a\u6b63\u5229\u5dee\u3002<\/p>\n<p>\u5728\u7372\u5229\u7d50\u69cb\u65b9\u9762\uff0c\u6797\u662d\u5ef7\u6307\u51fa\uff0c\u96a8\u8457CSM\u9010\u5e74\u91cb\u653e\uff0c\u6524\u92b7\u7387\u7d046%\uff0c\u4eca\u5e74\u9810\u8a08\u6703\u91cb\u653e340\u5104\u5143CSM\uff0c\u672a\u4f86\u4e94\u5e74\u6bcf\u5e74CSM\u91cb\u51fa\u9810\u8a08\u7dad\u6301\u7d0410%\u8907\u5408\u6210\u9577\u7387\uff0c\u52a0\u4e0a\u65b0\u5951\u7d04CSM\uff0c\u91cb\u51fa\u91d1\u984d\u6703\u9010\u5e74\u589e\u52a0\uff0c\u5e36\u52d5\u4fdd\u96aa\u672c\u696d\u7372\u5229\u5360\u6bd4\u63d0\u5347\uff0c\u540c\u6642\u640d\u76ca\u5169\u5e73\u6536\u76ca\u7387\u7d04\u843d\u57282.2%\u5de6\u53f3\uff0c\u6574\u9ad4\u5229\u5dee\u8207\u640d\u76ca\u8ca2\u737b\u5c07\u66f4\u7a69\u5b9a\u3002<\/p>\n<p>\u5728\u8cc7\u7522\u914d\u7f6e\u65b9\u9762\uff0c\u6797\u662d\u5ef7\u8868\u793a\uff0c\u570b\u58fd\u4e5f\u8d81\u63a5\u8ecc\u5951\u6a5f\u9032\u884c\u91d1\u878d\u8cc7\u7522\u91cd\u65b0\u6307\u5b9a\uff0c\u7f8e\u5143\u4fdd\u55ae\u7684\u50b5\u5238\u591a\u8f49\u5217\u70baFVOCI\uff0c\u4ee5\u964d\u4f4e\u5229\u7387\u6ce2\u52d5\u98a8\u96aa\uff1b\u53f0\u5e63\u4fdd\u55ae\u5247\u4fdd\u7559\u90e8\u5206AC\u90e8\u4f4d\uff0c\u4ee5\u56e0\u61c9\u5e63\u5225\u932f\u914d\u8207\u532f\u7387\u6ce2\u52d5\u98a8\u96aa\u3002\u80a1\u7968\u5247\u591a\u6307\u5b9a\u81f3FVOCI\u4ee5\u964d\u4f4e\u8a55\u50f9\u6ce2\u52d5\uff0c\u4e26\u900f\u904e\u91cd\u5206\u985e\u6a5f\u6703\u9032\u884c\u300c\u6c70\u5f31\u7559\u5f37\u300d\uff0c1\u6708\u4efd\u80a1\u3001\u50b5\u7d04\u67091,200\u5104\u5143\u8cc7\u7522\u5df2\u5b8c\u6210\u8abf\u6574\u3002<\/p>\n<p>\u6797\u662d\u5ef7\u5f37\u8abf\uff0c\u672a\u4f86\u570b\u58fd\u5c07\u6301\u7e8c\u5f37\u5316\u8cc7\u7522\u8ca0\u50b5\u7ba1\u7406\uff0c\u9010\u6b65\u63d0\u9ad8\u53f0\u5e63\u8cc7\u7522\u914d\u7f6e\u3001\u964d\u4f4e\u5e63\u5225\u932f\u914d\u98a8\u96aa\uff0c\u5546\u54c1\u7b56\u7565\u4e0a\u805a\u7126\u5728\u5065\u5eb7\u96aa\u8207\u7d14\u58fd\u96aa\u7b49\u9ad8\u8cc7\u672c\u8ca2\u737b\u5546\u54c1\uff0c\u642d\u914d\u7f8e\u5143\u5229\u8b8a\u578b\u8207\u6295\u8cc7\u578b\u5546\u54c1\uff0c\u900f\u904e\u7d2f\u7a4dCSM\u3001\u8cfa\u53d6\u5229\u5dee\u8207\u8cbb\u5dee\u7b49\u591a\u5143\u7372\u5229\u4f86\u6e90\uff0c\u6301\u7e8c\u63d0\u5347\u4fdd\u96aa\u672c\u696d\u7684\u9577\u671f\u7372\u5229\u80fd\u529b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u7d93\u6fdf\u65e5\u5831\uff0f\u8a18\u8005 \u9ec3\u4e8e\u5ead\uff0f\u53f0\u5317\u5373\u6642\u5831\u5c0e\u30112026-03-11 \u570b\u6cf0\u91d1\uff082882\uff0911\u65e5\u8209\u884c\u63a5\u8eccIFRS 17\u6cd5&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/%e5%9c%8b%e6%b3%b0%e9%87%91%e6%b3%95%e8%aa%aa%e6%9c%83%ef%bc%8f%e6%8e%a5%e8%bb%8cifrs-17%e4%b8%80%e6%ac%a1%e6%80%a7%e8%a9%95%e5%83%b9%e8%aa%bf%e6%95%b4-%e7%b4%8d%e5%85%a5csm%e5%be%8c%e6%b7%a8%e5%80%bc\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u570b\u6cf0\u91d1\u6cd5\u8aaa\u6703\uff0f\u63a5\u8eccIFRS 17\u4e00\u6b21\u6027\u8a55\u50f9\u8abf\u6574 \u7d0d\u5165CSM\u5f8c\u6de8\u503c\u8fd11.1\u5146\u5143<\/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-4474","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\/4474","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=4474"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4474\/revisions"}],"predecessor-version":[{"id":4475,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4474\/revisions\/4475"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=4474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=4474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=4474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}