IFRS 17導入對台灣壽險公司的影響分析

Abstract

國際會計準則理事會 (International Accounting Standards Board 以下簡稱 IASB) 為了制定一個通用高標準準則以解決保險合約的認列、計量、列報和揭露要求需求，自 2001 年起開始籌備保險負債準則制訂計畫，並於 2004 年 3月發布國際財務報導準則第 4 號「保險合約」（以下簡稱 IFRS 4），該準則為保險合約計畫第一階段，允許不同國家沿用部分會計準則，在國際間保險業財務報表可比較性與透明度上，仍有可改善之處，故 IASB 於 2017 年 5 月 18 日頒布此專案之第二階段——國際財務報導準則第 17 號「保險合約」（以下簡稱 IFRS 17），來取代原已實施的 IFRS 4「保險合約」，提升保險業資產與負債管理的一致性，並讓財務報表閱讀者能透過財務報表近一步了解保險公司的利潤來源。 台灣為審慎評估 IFRS 17 對國內保險業的影響，接軌時程比國際生效日晚 3年，由先前的 2024 年 1 月 1 日延後至 2026 年 1 月 1 日，給予保險業者評估與轉換之時間。 本文主要探討保險制度 IFRS 17 之內容，包含彙總層級、保險負債模型、合約服務邊際、折現率、財務報表揭露等，並分別針對台新人壽發行之三張保單–50 歲滿期之定期保險、20 年繳終身壽險以及享積金變額年金保險進行實務保單攤銷計算，提供壽險業者實務導入 IFRS 17 之參考。

In order to formulate a common standard to address the recognition, measurement, presentation, and disclosure requirements of insurance contracts, the International Accounting Standards Board (IASB) has been preparing for the insurance liability standards since 2001. IASB issued International Financial Reporting Standards No. 4 "Insurance Contracts" in March 2004, which is the first stage of the insurance contract accounting plan. IFRS 4 allows countries to continue to use their past accounting standards, so it is still hard to compare the financial statement in different countries. Therefore, the IASB issued the second phase of this project on May 18, 2017, which is called International Financial Reporting Standards No. 17 "Insurance Contracts". IFRS 17 replaces the previously implemented IFRS 4 "Insurance Contracts", and enhances the consistency of asset and liability management in the insurance industry. Also, IFRS 17 lets financial statement readers easily understand the profit sources of insurance companies. To prudently assess the impact of IFRS 17 on the domestic insurance industry in Taiwan, the integration schedule is three years later than the international effective date. This study mainly discusses the content of IFRS 17 and conducts practical calculations for insurance contracts issued by Taishin Life – term insurance at the age of 50, life insurance with a 20-year payment, and variable accumulation annuity insurance. At last, we provide some suggestions for the adaption of IFRS 17.