IFRS 17對台灣壽險公司負債之影響

Abstract

國際會計準則理事會(International Accounting Standards Board, IASB)於106年5月18日發布IFRS17，因該準則採原則基礎，為持續觀察國外實施狀況，審慎評估我國保險業之影響，我國接軌時程目前以國際生效日後至少3年(2025年)再實施為原則，以協助保險業順利接軌降低衝擊。本文的目的是比較及分析IFRS 17與我國現行保險會計處理之差異，並說明我國未來因應IFRS 17的準備作業與時程規劃、各項配套措施。 本研究以距離滿期金時間，保單在不同性別、年齡、利率水準下，計算期望負債現值差異，藉以了解IFRS17實施後對保單與壽險業影響。研究實證可知市場利率若持續下滑對壽險公司有極大負面效果，以及壽命越長保單面臨賠付金額亦將愈大。研究發現IFRS17實施後，將對保險合約負債有重大影響。

The International Accounting Standards Board (IASB) issued IFRS17 on May 18, 2017. In order to continuously observe the implementation of foreign countries and carefully evaluate the impact of insurance industry, it is based on the principle of re-implementation at least 3 years after the international effective date to help the insurance industry smoothly integrate and reduce the impact. The purpose of this article is to compare and analyze the differences between IFRS 17 and Taiwan’s current insurance accounting treatment, and to explain Taiwan’s future preparations, schedules, and supporting measures in response to IFRS 17. This study uses the time to maturity to calculate the difference in the present value of the expected liabilities under different gender, age, and interest rate levels to understand the impact of IFRS17 on the policy and the life insurance industry. According to the empirical research, if market interest rates continue to fall, it will have a huge negative impact on life insurance companies. In addition, the longer the life, the greater the amount of benefits the policy faces. The study found that the implementation of IFRS17 will have a significant impact on insurance contract liabilities.