IFRS17對亞洲壽險公司之影響與做法分析─以韓國為例

國際會計準則理事會(IASB)於2017年5月發布國際財務報導準則第17號(IFRS 17)，取代原IFRS 4中的「保險合約」，並預計於2022年實施，而台灣主管機關考量到國內壽險公司在接軌上的複雜性與困難，宣布較國際晚三年實施。鄰近的南韓與台灣有類似的保險市場與人口結構，目前也正進行IFRS 17的接軌作業，並預計於2022年與國際同步實施。韓國與台灣的壽險公司同樣面臨負債衡量與系統建置的複雜性、增資壓力與對各產品之影響不同而間接影響產品結構等問題，2018年韓國整體保險市場LAT準備金不足部分估計高達42兆韓元，產品銷售方面近兩三年亦因推行IFRS 17的關係有減少儲蓄型商品並主攻保障型商品的趨勢。為因應接軌帶來的衝擊，韓國各保險相關機構如保險發展中心、保險研究協會等皆對於負債衡量、產品研究及折現率建構等重要議題進行研究與討論，政府方面則由主管機關和保險業者共同成立IFRS 17引進準備委員會，針對公司內部系統之建置與監督財務報表進行交流討論，並逐步進行測試，另為能使保險公司順利接軌IFRS 17，金融監督管理局修訂保險業監督規定及保險業監督業務實施細則，放寬負債適足性測試與RBC計算等標準，並研究制定新的保險資本標準K-ICS以期未來能達到GAAP與SAP會計標準的一致，預計與IFRS 17同步實施。對此，台灣可以在考量自身條件下參考韓國的部分做法，不管是在主管機關對於負債評估方式、系統建構、資本標準與監理會計等制度之修改與訂定，還是壽險公司自身在接軌上之因應措施，皆可以在審慎分析南韓與台灣各方面條件如淨值比、產品結構、投資結構等之差異後，適度地做為參考。

關鍵字

國際財務報導準則第17號；保險合約；台灣保險會計制度；韓國保險會計制度；韓國保險資本標準；保險負債衡量；壽險商品結構

並列摘要

The international accounting standards board (IASB) issued international finan-cial reporting standards no.17 (IFRS 17) in May 2017 and is expected to implement in 2022. However, considering the complexity and difficulties of domestic life insurance companies in the implementation, the Taiwan authorities announced that the imple-mentation would be postponed to 2025. Neighboring South Korea, which has similar insurance markets and demographics to Taiwan, is also preparing for IFRS 17, which is expected to be implemented internationally in 2022. Life insurance companies in South Korea and Taiwan face the same problems, in-cluding the complexity of measuring liabilities and building systems, the pressure of capital increase and the change of the product structure. In 2018, the shortage of LAT reserves in the overall insurance market in South Korea was estimated to be 42 trillion won. In terms of product sales, due to the implementation of IFRS 17 in the past two or three years, there has been a tendency to reduce saving products and focus on security products. In response to the impact brought by IFRS 17, various insurance related institutions in South Korea have studied and discussed such important issues as liability measure-ment, product research and discount rate construction. On the government side, the authority and the insurers set up the preparation committee jointly to discuss the estab-lishment of the companies' internal system and the financial statements for supervision, and are now conducting the test step by step. In addition, in order to enable insurance companies to meet IFRS 17, the Financial Supervisory Services (FFS) revised the insurance authority's requirements and the rules to relax the standards of liability adequacy test and RBC calculation. The new insurance capital standard K-ICS is also studied to achieve the consistency of GAAP and SAP accounting standards in the future. This article aims to take the practices of South Korea as a reference moderately un-der Taiwan’s conditions such as equity ratio, product structure and the investment structure, in both the measures of authority and life insurance companies themselves.