從外匯價格變動準備金制度及投資性不動產重估之會計處理探討我國壽險業監理制度

Discusses Life Insurance Regulatory and Supervisory System in Taiwan from Foreign Exchange Valuation Reserve Mechanism and Accounting Treatment for Investment Property Revaluation

劉育誠(Yu-Cheng Liu)

指導教授 ： 林哲群

國立清華大學/科技管理學院/經營管理碩士在職專班/碩士(2012年)

摘要

儘管我國已明確宣示2013年接軌國際財務報導準則(IFRS)，然根據保險業財務報表編製準則及各相關法令規定，我國保險會計處理原則上仍優先適用主管機關頒布之相關規定，其次方適用IFRS。因我國2012年3月1日實施壽險業者爭取多年之「外匯價格變動準備金」制度，此制度將該準備金置於資產負債表之負債項下，透過準備金之沖抵以平穩損益，與IFRS規定有所不同。而主管機關針對保險業「投資性不動產」會計處理與IFRS亦有所不同。復以我國監理制度係參考美國RBC擬定，在接軌IFRS之際，歐盟預計於2013年實施的Solvency Ⅱ亦有可能改變現行我國RBC監理制度。本研究係針對前述議題進行探討，本研究認為「外匯價格變動準備金」制度確可降低壽險業者外匯避險成本，效果則隨著準備金提存數增加而逐漸明顯，然亦可能會增加壽險業外匯曝險金額，在新台幣大幅升值時將可能讓壽險業清償能力與資本結構受到較大影響。保險業「投資性不動產」之會計處理因過度限制壽險業者選擇會計政策之空間，與IFRS差異甚大，主管機關規定或有檢討空間，本研究認為，回歸IFRS精神，輔以配套措施應是較為可行之方法。最後，本研究認為監理機關應著重於引導保險業改變既有經營型態，進而改善其財務狀況，而非於會計處理或RBC計算上進行特殊規定，始能真正確保保險公司清償能力。

關鍵字

國際財務報導準則第四號公報 ； 國際會計準則第九號公報 ； 國際會計準則第四十號公報 ； 監理寬容

並列摘要

Although Taiwan government has a clear declaration that Taiwan will also adapt from International Financial Reporting Standards (IFRS) in 2013, but the accounting treatment standards related to insurance contracts in Taiwan are priority adapted from Statutory Accounting Principles (SAP) that are regulated and framed by governmental institutions in reference to practical accounting treatment and related codes and regulations.2012.3.1, Taiwan implement “foreign exchange valuation reserve” mechanism that is life insurance companies try for many years. This mechanism requires foreign exchange valuation reserve should be a liability item on the Balance Sheet, and can smooth the volatility of income statement. But foreign exchange valuation reserve should be a equity item in IFRS. And the accounting treatment standards for “Investment Property” about life insurance industry has different provisions between governmental institutions and IFRS. And RBC system in Taiwan was originally from U.S.A, when Taiwan will adapt from IFRS, it is possible that Taiwan’s RBC system will be changed for Solvency Ⅱ. The purpose of this thesis is researching the insurance supervisory system by discussing the foreign exchange valuation reserve system and different accounting treatment standards for Investment Property between SAP and IFRS. This thesis found “foreign exchange valuation reserve” mechanism can decrease foreign exchange hedging costs effectively, and the effect be more obviously in pace with increasing the amount of the reserve. But also increases foreign exchange exposure risk amount and maybe has a greater impact when the New Taiwan Dollar has gained in appreciate quite strongly. In this case, solvency and capital structure of life insurance companies’ will be weaker. Due to restrictions on accounting policy, the accounting treatment standards for “Investment Property” about life insurance industry are very difference between SAP and IFRS. In order to match the spirit of IFRS, maybe Taiwan government should change regulations and add some relevant adjustments at the same time. Overall, this thesis suggests that the supervisory authority should focus on to guide insurance industry to change the existing management style, thereby improving its financial position, instead of the special provisions on the accounting treatment and RBC calculation. If the supervisory authority guides insurance industry to change the existing management style, it can truly ensure the solvency of insurance companies.

並列關鍵字

IFRS 4 ； IAS 16 ； IAS 40 ； Regulatory Forbearance

參考文獻

財團法人中華民國會計研究發展基金會，2005，外幣換算之會計處理準則，財務會計準則公報第14號。

財團法人中華民國會計研究發展基金會，2008，金融商品之會計處理準則，財務會計準則公報第34號。

財團法人中華民國會計研究發展基金會，2009，保險合約之會計處理準則，財務會計準則公報第40號。

財團法人中華民國會計研究發展基金會，2010，財務報表編製及表達之架構中文譯本。

財團法人中華民國會計研究發展基金會，2010，待出售非流動資產及停業單位，國際財務報導準則第5號中文譯本。