IFRS17 下變動收費法於過渡日採公允價值法之分析

Abstract

為因應國際趨勢與提供財務報表使用者更多攸關的資訊，我國將於2026年1月1日開始，實施國際財務報導準則第十七號「保險合約」（以下簡稱IFRS17），並依規定於2025年1月1日為過渡轉換開始日。IFRS17考量保險產業性質，針對過渡轉換日提供了三種方法，分別為完全追溯法、修正式追溯法以及公允價值法，保險業者可依自身狀況選擇適用之轉換方法以符合IFRS17之規範。其中公允價值法係以國際財務報導準則第十三號「公允價值衡量」（以下簡稱IFRS13）之精神衡量，然我國精算學會於2020年12月發布之人壽保險業保險合約負債公允價值評價－精算實務處理準則草案（以下簡稱精算準則草案）亦針對保險合約負債之公允價值提供衡量模型，並要求精算人員依據本準則從事負債公允價值之衡量。本研究以適用變動收費法之直接參與特性保險合約模擬釋例，分析於各種情況下，精算準則草案之評價模型之適切性。盼提供監理機關於未來制定相關政策之方向。

In order to respond to international trends and provide more relevant information to users of financial statements, Taiwan will implement the International Financial Reporting Standards No.17 “Insurance Contracts” (IFRS17) on 1st January, 2026, and become the transition date on 1st January, 2025. Because of the nature of insurance industry, IFRS 17 provides three approaches for transition, which are full retrospective approach, modified retrospective approach and fair value approach. The insurer can choose the applicable method according to their own conditions to meet the IFRS17 specification. Among them, the fair value approach is measured in International Financial Reporting Standards No.13 “Fair Value Measurement”(IFRS13) , However, the draft of actuarial practice standard of the fair value measurement of liability of life insurance contract issued by Actuarial Institute of Chinese Taipei in December 2020 also provides a valuation model for the fair value of insurance contracts. This study will analyze the appropriateness of the valuation model of the draft of actuarial standards under various circumstances by taking the simulation of contracts with direct participation which applicable to the variable fee approach. We hope to provide the direction for the supervisor to formulate relevant policies in the future.