| dc.contributor.advisor | 謝明華 | zh_TW |
| dc.contributor.advisor | Hsieh, Ming Hua | en_US |
| dc.contributor.author (Authors) | 張蕙茹 | zh_TW |
| dc.contributor.author (Authors) | Chang, Hui Ju | en_US |
| dc.creator (作者) | 張蕙茹 | zh_TW |
| dc.creator (作者) | Chang, Hui Ju | en_US |
| dc.date (日期) | 2017 | en_US |
| dc.date.accessioned | 31-Jul-2017 11:01:12 (UTC+8) | - |
| dc.date.available | 31-Jul-2017 11:01:12 (UTC+8) | - |
| dc.date.issued (上傳時間) | 31-Jul-2017 11:01:12 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0104358015 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/111462 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 風險管理與保險學系 | zh_TW |
| dc.description (描述) | 104358015 | zh_TW |
| dc.description.abstract (摘要) | 金融風暴喚起各界改革財務報表未能反映實際虧損的缺失，因此，新版國際財務報導準則第9號及第17號公報應運而生，未來正式接軌後，對於壽險業的財報將產生重大衝擊，更突顯其資產負債管理之重要性，故本研究係採用主成分分析建構極端利率情境，並考量折現率需反映現時狀況下，於資產面分別以攤銷後成本或公允價值衡量、負債面採公允價值評價，欲探討資產負債配置及攤銷後成本比重不同時，利率變動對於壽險公司股東權益波動度之影響，以供壽險業參考。 研究結果發現攤銷後成本比重能夠有效控制股東權益波動度。再者，壽險公司應審慎評估海外投資比例，並配合其壽險商品外幣保單之銷售策略加以布局，同時謹慎考量會計決策，適當選擇攤銷後成本權重，方能有效控制資產負債表之波動。 | zh_TW |
| dc.description.abstract (摘要) | The financial crisis has caused wide public concern since it is failed to reflect the actual losses in financial statements. As a result, International Accounting Standards Board (IASB) issued new International Financial Reporting Standards, IFRS 9 and IFRS 17. The surplus of life insurers may fluctuate sharply if assets and liabilities don’t match appropriately under these new IFRS Standards. We follow the international regulation standard by using principal component analysis to generate extreme interest rate shock scenarios. This study examines the volatility of surplus under extreme interest rate shock scenarios for different combinations of liabilities, fair-valued assets, and amortized cost assets. In particular, the assets are measured at amortized cost or fair value, and all liabilities were acquired at fair value approach. In the numerical analysis, we showed that it is one of the most effective methods to control the surplus volatility by adjusting the percentage of amortized cost assets. Furthermore, life insurer should adjust the percentage of foreign investments and insurance policies carefully in order to reduce the fluctuation in shareholders’ equity. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究背景與動機 1第二節 研究目的 3第三節 研究範圍與限制 3第四節 研究架構 3第貳章 文獻回顧 5第一節 國際財務報導準則對壽險業之影響 5第二節 各國無風險利率期間結構之建立 9第三節 極端利率情境相關文獻 11第參章 研究方法 13第一節 利率期間結構 13第二節 主成分分析 17第肆章 數值分析 24第一節 資產負債配置 24第二節 極端利率情境假設 28第三節 數值分析結果 32第伍章 結論與建議 46第一節 結論 46第二節 後續研究建議 47參考文獻 48附錄 50 | zh_TW |
| dc.format.extent | 2302189 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0104358015 | en_US |
| dc.subject (關鍵詞) | 國際財務報導準則第9號 | zh_TW |
| dc.subject (關鍵詞) | 國際財務報導準則第17號 | zh_TW |
| dc.subject (關鍵詞) | 主成分分析 | zh_TW |
| dc.subject (關鍵詞) | 極端利率情境 | zh_TW |
| dc.subject (關鍵詞) | 攤銷後成本 | zh_TW |
| dc.subject (關鍵詞) | International Financial Reporting Standard 9 (IFRS 9) | en_US |
| dc.subject (關鍵詞) | International Financial Reporting Standard 17 (IFRS 17) | en_US |
| dc.subject (關鍵詞) | Principal component analysis (PCA) | en_US |
| dc.subject (關鍵詞) | Interest rate shock scenarios | en_US |
| dc.subject (關鍵詞) | Amortized cost | en_US |
| dc.title (題名) | 新版國際會計準則對壽險公司財務報表影響分析 | zh_TW |
| dc.title (題名) | The impact of IFRS 9 / IFRS 17 on financial statement of life insurer | en_US |
| dc.type (資料類型) | thesis | en_US |
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