國際財務報導準則第 17 號「保險合約」 多種外幣保險合約之處理

Abstract

國際會計準則第17號(IFRS17)將於2026年正式適用於台灣保險業，根據金融監督管理委員會保險局之統計，全台壽險業於民國112年截至2月底(累積)外幣保險商品新契約保費收入折合約新台幣410.039億元，其中投資型保險折合約新臺幣83.75億元（占比約20%）、傳統型保險折合約新臺幣326.64 億元(占比約 80%)，然而國際會計準則第17號公報中卻無針對外幣保險合約之明確相關規定。 本論文將透過對IFRS17、IAS21以及國際會計準則理事會目前對外幣保險合約的相關討論之研究，分析於多種外幣保險合約下，理事會所給予的兩種會計政策，分別為視為單一外幣以及多幣別制在不同條件變動下所帶來的不同影響，以及在多種外幣保險合約如果在視為單一外幣的會計選擇下，非指定外幣發生估計變動時該如何做會計處理。 本論文做出結論為IAS21損益會因不同會計政策選擇而發生，不應表示為保險業內淨利，如果在會計政策選擇視為單一外幣保險合約，選擇到歷史利率較大者，會使保險業內淨利下降，而匯率的升值以及貶值會增加或是減少此效果，多幣別制下則較為匯率影響平穩，根據IFRS17公報，保險合約應視為貨幣性項目，因此在視為單一外幣下非指定外幣發生估計變動須調整合約服務邊際之部分之一，其計算應先將估計變動數以遠期匯率轉換為表達外幣，再以指定外幣之歷史利率折現，本論文之釋例顯示對 IFRS17對多種外幣保險合約應須增加詳細指引。

IFRS17 will officially apply to Taiwan's insurance industry in 2026. According to statistics from the Insurance Bureau of the Financial Supervisory Commission in Taiwan, as of the end of February 2023, the accumulated foreign currency insurance product new contract premium income of the life insurance industry in Taiwan was equivalent to NT$41.039 billion, of which investment-type insurance was equivalent to NT$8.375 billion (about 20%), and traditional insurance was equivalent to NT$32.664 billion (about 80%). However, there is no specific guidance in the International Financial Reporting Standard 17 issued by the Financial Supervisory Commission. This paper analyzes the two accounting policy choices allowed by the International Accounting Standards Board (IASB) for various foreign currency insurance contracts in different conditions. These policies include treating them as a single currency or as multiple currencies and how to account for non-specified foreign currency estimation changes under the treating as single currency accounting choice This paper concludes that the profit or loss in IAS 21 can vary depending on the accounting policy choice and should not be included in the insurance operating profit . Under the treating ad single foreign currency accounting choice, if one chooses a higher historical interest rate, it will reduce the insurance operating profit. Any increase or decrease in exchange rates can also affect this outcome. However, the use of multiple currencies is more stable. According to the IFRS17 bulletin, insurance contracts should be treated as monetary items, and if there are non-specified currency estimation changes, that need to flow though contract service margin, the proper calculation involves, firstly, the conversion of non-specified currency estimation changes into specified currency, Secondly, discounting of future changes with the historical interest rate of the specified currency. This thesis shows the complicated accounting mechanics of dealing with multicurrency insurance contracts and therefore, suggests the need of a detailed guidance in IFRS 17 regarding this type of contracts.