IFRS 17合約服務邊際探討

Abstract

現行的國際財務報告準則第四號預計在2022年1月1日轉換成國際財務報告準則第十七號，台灣部分則暫定較國際延後三年，最快於2025年1月1日導入，國際財務報告準則第四號可視為一過渡性的準則，重點僅在於說明保險合約的定義、認列與衡量及揭露，並未有統一的制度，允許各國延續舊有的保險會計制度，因此財務報表的可比性及透明度受到限制，國際財務報告準則第十七號則是經過多年討論及研究的成果，提出三大保險負債衡量模型－要素法、保費分攤法、變動收費法，期望財務報表能完整表達保險業的特殊性，提升可了解性。 國際財務報告準則第十七號對於保險業者牽涉層面廣泛，需要大量人力、金錢及時間的投入，現在正介於轉換過渡期，許多資料及釋例的解說未盡完整，各國準備期間亦發現許多準則適用上實務問題，所以本文將結合國際財務報告準則第十七號準則和釋例、各大會計師事務所之出版品、以及相關之研究專題等，以此為基礎再進一步分析及整合。 由於篇幅有限，以下將著重在要素法及合約服務邊際的討論，合約服務邊際係國際財務報告準則第十七號下的全新概念，用以表達保險合約未賺得利潤，本文將設計定期壽險、生死合險及即期定期生存年金險之例題，保費繳交形式包含躉繳及平準進行討論，檢驗準則是否能合理表達保險合約的特性，發現生死合險及即期定期生存年金險因包含投資成分，所認列的保險合約收入相較於定期壽險低很多，生死合險及即期定期生存年金險的投資收益及折現率變化對保險合約負債的影響，相較於定期壽險影響綜合損益的比重為高，且躉繳保費與平準保費在損益表表達上並無明顯分別，過去的躉繳首日利潤不再存在，在新準則下保險公司的利源確實有更好的揭露，另外本文亦融入早期台灣特殊的保單設計議題，討論國際財務報告準則第十七號在台灣適用的特殊性。

The current IFRS 4 is expected to be converted into IFRS 17 on January 1, 2022, while Taiwan is scheduled to be introduced three years later than International. IFRS 4 only explains the definition, recognition and measurement and disclosure of insurance contracts while IFRS 17 proposes three major insurance liability measurement models - Building Block Approach, Premium Allocation Approach and Variable Fee Approach. IFRS 17 is expected to fully express the particularity of the insurance industry. This article will be analyzed and integrated based on IFRS 17 guidelines and interpretations, publications of major accounting firms, and related research topics. The following will focus on the discussion of Building Block Approach and the contractual service margin. The contract service margin is a new concept under IFRS 17 to express the future profit of insurance contract. This article will design examples of term life insurance, endowment insurance and terminable survival annuity insurance, and the form of premium payment includes single payment and level premium for discussion. The result mainly found that the contract service margin of endowment insurance and terminable survival annuity insurance included the investment component are much lower than that of term life insurance. The impact of changes in investment income and discount rate is higher for endowment insurance and terminable survival annuity insurance rather than term life insurance. The major income of insurance companies does have a better disclosure. In addition, this article also incorporates Taiwan's special policy design issues to discuss the specificity of IFRS 17 applicable in Taiwan.