IFRS17及金融法規修訂對銀行保險通路銷售保險商品影響之探究：以M銀行為例

由於台灣將於2026年採用IFRS 17，主管機關自2019年起修改既存監管保險業法令。保險公司逐漸調整保險產品種類，進而影響銀行通路可銷售保險商品，並可能影響理財專員銷售保險誘因。本研究目的係檢視IFRS17適用與金融法規改變對銀行通路銷售保險策略之影響。本研究以一家台灣知名金融機構為個案公司，藉由分析個案公司在金管會修改法令前後保險銷售數據以瞭解其可能影響。此外，本研究訪談五位理財專員以瞭解法令修正對其銷售保險意願之影響。本研究結果發現，保險業調整可銷售商品與主管機關修訂金融法規均影響個案銀行保險代理業務的銷售量。個案公司銀行財富管理手續費收入減少，理財專員行為受到影響，亦影響客戶財富規劃的決策。本研究根據研究結果及筆者的工作經驗，提出給予個案公司、銀行同業、理財專員及政府相關單位建議。

關鍵字

IFRS17 ；金融法規；銀行保險通路；保險產品銷售

並列摘要

Because IFRS 17 will become effective on January 1 2026 in Taiwan, regulators have been refining existing regulations for the insurance industry since 2019. Insurance companies gradually adjusted types of insurance products to sell. The adjustment affects not only types of insurance products available for sales through bancassurance but also financial advisors’ incentives to sell insurance products. This objective of this study is to investigate how adoption of IFRS 17 and amendments of financial regulations affect types of insurance products available for sale through bancassurance. This study uses a local well-known financial institution as the case bank to examine the impacts by analyzing the insurance sales data from the case bank before and after regulation amendment by Financial Supervisory Commission. This study also interviews five wealth management consultants to investigate the impacts of regulation amendment on their incentives to sell insurance products. The results of this study find that sales volume of insurance products is affected by both the adjustments of types of insurance products provided by insurance companies and the financial regulation amendments. The case company’s total fee revenues from wealth management reduced. Selling behavior of wealth management consultants and customers’ financial planning decisions are affected. This study provides suggestions to the case bank, other bancassurance, wealth management consultants, and governmental authorities based on the results and the author's work experience.