{"id":14399,"date":"2023-07-18T10:52:36","date_gmt":"2023-07-18T02:52:36","guid":{"rendered":"https:\/\/readfi.news\/?p=14399"},"modified":"2023-08-30T15:08:34","modified_gmt":"2023-08-30T07:08:34","slug":"%e6%8a%bd%e7%b5%b2%e5%89%9d%e7%b9%adifrs17%e6%8e%a5%e8%bb%8c%e5%9c%8b%e9%9a%9b%e7%9a%84%e8%b2%a1%e5%8b%99%e5%a0%b1%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/readfi.news\/en\/14399\/","title":{"rendered":"\u62bd\u7d72\u525d\u7e6dIFRS17\u63a5\u8ecc\u570b\u969b\u7684\u8ca1\u52d9\u5831\u8868"},"content":{"rendered":"

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\"\"<\/figure>\n\n\n\n

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  \u4e3b\u7ba1\u6a5f\u95dc\u900f\u904e\u51fd\u4ee4\u9812\u5e03\u8a08\u7b97\u65b9\u5f0f\uff0c\u7d66\u5b9a\u4fdd\u55ae\u4e4b\u5229\u7387\u8207\u6b7b\u4ea1\u7387\u8a08\u7b97\uff0c\u6263\u9664\u8cbb\u7528\u5f8c\u70ba\u4fdd\u55ae\u6301\u6709\u4eba\u4e4b\u73fe\u91d1\u50f9\u503c\uff0c\u540c\u6642\u4fdd\u96aa\u6cd5\u7b2c116\u689d<\/a>\u660e\u78ba\u898f\u7bc4\uff0c\u4fdd\u96aa\u5951\u7d04\u7d42\u6b62\u6642\uff0c\u4fdd\u96aa\u8cbb\u5df2\u4ed8\u8db3\u5169\u5e74\u4ee5\u4e0a\uff0c\u5982\u6709\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\u8005\uff0c\u4fdd\u96aa\u4eba\u61c9\u8fd4\u9084\u5176\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\u3002<\/p>\n\n\n\n

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  \u5c0d\u65bc\u4eba\u58fd\u4fdd\u96aa\u516c\u53f8\u800c\u8a00\uff0c\u81ea\u4fdd\u8cbb\u6536\u5165\u63d0\u5b58\u56e0\u61c9\u4fdd\u96aa\u7d66\u4ed8\u4e4b\u6e96\u5099\u7a31\u70ba\u8cac\u4efb\u6e96\u5099\u91d1<\/a>(Policy Reserve)\uff0c\u800c\u8cac\u4efb\u6e96\u5099\u91d1\u5b9a\u7fa9\u8207\u8a08\u7b97\u65b9\u6cd5\u9577\u4e45\u4ee5\u5f80\u5df2\u70ba\u7cbe\u7b97\u5c08\u696d\u8207\u570b\u969b\u5be6\u52d9\u5171\u8b58\uff0c\u53ef\u4ee5\u9078\u64c7\u900f\u904e\u5169\u7a2e\u65b9\u6cd5\u8a08\u7b97\u6e96\u5099\u91d1\uff0c\u5f97\u5230\u76f8\u540c\u7684\u7d50\u679c\uff0c\u5373\u7528\u904e\u53bb\u6536\u53d6\u4fdd\u8cbb\u6e1b\u53bb\u904e\u53bb\u652f\u51fa\u6210\u672c\uff0c\u7d2f\u7a4d\u81f3\u8a55\u4f30\u6642\u9ede\u4e4b\u50f9\u503c\uff0c\u7a31\u70ba\u904e\u53bb\u6cd5(Retrospective)\uff0c\u6216\u662f\u7528\u672a\u4f86\u53ef\u80fd\u652f\u51fa\u6210\u672c\u6e1b\u53bb\u672a\u4f86\u4fdd\u8cbb\u6536\u5165\uff0c\u4e26\u6298\u73fe\u81f3\u8a55\u4f30\u6642\u9ede\uff0c\u7a31\u70ba\u672a\u4f86\u6cd5(Prospective)\uff0c\u986f\u793a\u4eba\u58fd\u4fdd\u96aa\u516c\u53f8\u5c0d\u65bc\u4fdd\u6236\u672a\u5230\u671f\u4e4b\u8cac\u4efb\uff0c\u57fa\u65bc\u8ca1\u52d9\u7a69\u5065\u7684\u76e3\u7406\u8003\u91cf\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u898f\u7bc4\u8cac\u4efb\u6e96\u5099\u91d1\u61c9\u4e0d\u4f4e\u65bc\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\uff0c\u56e0\u70ba\u65e2\u6709IFRS 4\u4e0b\u8cac\u4efb\u6e96\u5099\u91d1\u8207\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\u8a08\u7b97\u65b9\u5f0f\u4e00\u81f4\uff0c\u7686\u9396\u5b9a\u5229\u7387\u8207\u6b7b\u4ea1\u7387\uff0c\u56e0\u6b64\u900f\u904e\u7cbe\u7b97\u5047\u8a2d\u5dee\u7570\uff0c\u5229\u7528\u8f03\u4f4e\u7684\u8a55\u50f9\u5229\u7387\u8207\u8f03\u9ad8\u7684\u6b7b\u4ea1\u7387\uff0c\u7522\u751f\u8f03\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\u70ba\u9ad8\u7684\u8cac\u4efb\u6e96\u5099\u91d1\uff0c\u4f9d\u64da\u73fe\u6709IFRS 4\u5448\u73fe\uff0c\u9810\u671f\u53ef\u4ee5\u78ba\u4fdd\u6d88\u8cbb\u8005\u4e4b\u6b0a\u76ca\u3002<\/p>\n\n\n\n

\u89e3\u8b80IFRS 17\u7684\u4fdd\u96aa\u8ca0\u50b5<\/strong><\/p>\n\n\n\n

  \u5373\u5c07\u63a5\u8ecc\u7684\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247(IFRS)\u7b2c17\u865f\uff0c\u8207\u73fe\u6709IFRS 4\u7684\u8ca1\u52d9\u8868\u9054\u4e0d\u540c\uff0c\u57fa\u65bc\u5408\u7406\u5448\u73fe\u4eba\u58fd\u4fdd\u96aa\u5951\u7d04\u4ea4\u6613\u5c0d\u65bc\u4fdd\u96aa\u516c\u53f8\u6240\u7522\u751f\u4e4b\u8ca1\u52d9\u8cc7\u8a0a\uff0c\u8cac\u4efb\u6e96\u5099\u91d1\u5df2\u6539\u63a1\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u800c\u4fdd\u96aa\u8ca0\u50b5\u7531\u6700\u4f73\u4f30\u8a08\u8ca0\u50b5(BEL)\u3001\u98a8\u96aa\u8abf\u6574(RA)\u8207\u5408\u7d04\u670d\u52d9\u908a\u969b<\/a>(CSM)\u6240\u7d44\u6210\uff0c\u8ca0\u50b5\u4e2d\u52a0\u4e0a\u5408\u7d04\u670d\u52d9\u908a\u969b\uff0c\u4ee5\u53cd\u61c9\u4fdd\u96aa\u5951\u7d04\u7372\u5229\u53ef\u4ee5\u4f9d\u7167\u5be6\u969b\u5951\u7d04\u5230\u671f\u5e74\u9650\u9010\u5e74\u91cb\u51fa\uff0c\u7576\u4fdd\u96aa\u5951\u7d04\u8667\u640d\u6642\u5247\u9700\u4e00\u6b21\u6027\u8a8d\u5217\u3002\u56e0\u6b64\u70ba\u78ba\u4fdd\u6d88\u8cbb\u8005\u6b0a\u76ca\u7684\u7dad\u8b77\uff0c\u4e00\u65e6\u7576\u4fdd\u96aa\u8ca0\u50b5\u4f4e\u65bc\u4fdd\u55ae\u50f9\u503c\u6e96\u5099\u91d1\u6642\uff0c\u5c31\u5fc5\u9808\u984d\u5916\u5f37\u5316\u5438\u6536\u640d\u5931\u7684\u8cc7\u672c\u76e3\u7406\u914d\u5957\u63aa\u65bd\u3002<\/p>\n\n\n\n

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