| 摘要(英) |
Insurance companies of Taiwan must implement IFRS 17 principle in 2025. If IFRS 17 principle is implemented, there will be a strong influence on the financial report of insurance company. This paper uses the ten-year endowment insurance, ten-year term insurance, and whole life insurance as examples, and uses the solvency II method to establish the cash flow of insurance contract and the liquidity discount rate of insurance debt in order to find the impact on evaluation of debt. After the trial calculation, it was found that five sections can affect the liquid risk-free interest rate that meets the requirement of IFRS 17. The type of insurance issued by the insurance company, the period of the insurance contract, the method of charging the insurance premium, the assets and weight of the investment portfolio, and the level of the match of investment portfolio and the cash flow of insurance contract, all affect the liquid risk-free interest rate. When selling insurance products, it is recommended that insurance contracts with valid contracts can be issued to ensure the quality of insurance companies′ asset and liability management. |
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新지급여력제도 도입 수정안(K-ICS 2.0). |
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