IFRS9適用後對銀行業會計、業務流程及系統的影響－以預期損失模式評估金融資產減損

Abstract

國際財務報導準則第9號「金融工具」將於2018年1月1日(含)之後生效。對此，國內主管機關及銀行業者已感受到適用上之時程壓力，積極關心採用IFRS 9「金融工具」可能造成的衝擊及影響，並開始採取相應的行動方案。\n\n 目前有許多受IFRS9適用所影響的銀行業者尚未著手開始進行教育訓練、規劃並導入IFRS9相關事宜，或是已經開始進行準備及調整，但進度卻非常緩慢。其原因有很多，包含不清楚IFRS9實施對銀行業損益的影響為何及如何因應。\n\n 實施IFRS9 之後，對銀行業的衝擊，不僅僅只有影響到會計處理層面、銀行的損益變動、資本額的調整而已，甚至會影響到銀行業的經營模式，包含營運策略及放款業務的調整。預期信用損失模式的評估方式，除了能夠評估金融資產的公允價值以合理反應銀行業經營狀況的經濟實質以外，銀行的高階管理階層亦可應用此預期損失模式，找尋業務上的機會，從風險管理的角度來決定要承擔多少營運上的風險，在選擇客戶、爭取業務上與銀行可能承擔的風險中取得一個平衡。\n\n 因此，本論文探討當銀行業改以「預期信用損失模式」之方法評估金融資產減損時，會對銀行業可能造成哪些面向的影響，並從實務的角度去分析，並提出對會計處理、業務流程及相關系統如何調整的建議方案。本論文除了可以提供給銀行業者參考可能的因應方案之外，並能提供給主管機關作為監理銀行的參考。

IFRS 9 “Financial Instruments” will be effective from 1 January 2018. Hence, the regulators and banks are under pressure to apply it, are concerned about its impact and effects, and, as a result, must start coming up with relevant and effective action plans.\n\n Many banks have not yet commenced the training, planning and implementation processes for adoption of IFRS 9. For those that have, the progress is slow because they do not have a full understanding of the processes required for the implementation of IFRS 9, nor its profit and loss impact.\n\n Adopting IFRS 9 will present banks with both accounting and business challenges, which will affect their profit and loss accounts, capital requirements, business strategy and lending operations. The "Expected credit loss model" can arrive at a fair evaluation of impairment of financial assets to reflect the economic substance of business operations. In addition, senior management of banks will need to decide how much risk their institution is prepared to take as IFRS 9 will present new challenges and opportunities. Banks will need to balance client selection, business expansion and risk assumption.\n\n This paper provides a better understanding of the impacts and application of the "expected credit loss model". It analyzes the impacts and proposes solutions on accounting, business processes and systems from the view of business practice. It not only provides implementation solutions for banks, but also provides regulators with a good reference on banking supervision.