| dc.contributor.advisor | 周冠男 | zh_TW |
| dc.contributor.advisor | Chou, Robin K. | en_US |
| dc.contributor.author (Authors) | 林岱佑 | zh_TW |
| dc.contributor.author (Authors) | Lin, Tai-Yu | en_US |
| dc.creator (作者) | 林岱佑 | zh_TW |
| dc.creator (作者) | Lin, Tai-Yu | en_US |
| dc.date (日期) | 2020 | en_US |
| dc.date.accessioned | 2-Mar-2020 11:05:45 (UTC+8) | - |
| dc.date.available | 2-Mar-2020 11:05:45 (UTC+8) | - |
| dc.date.issued (上傳時間) | 2-Mar-2020 11:05:45 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0106932132 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/128813 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 經營管理碩士學程(EMBA) | zh_TW |
| dc.description (描述) | 106932132 | zh_TW |
| dc.description.abstract (摘要) | 本研究實際透過二張不同計價幣別過往壽險業真實銷售的躉繳終身壽險，分析在IFRS 17下不同利率建構方式對其負債公允價值及淨值變動之影響。首先本文先彙整在IFRS 17中關於折現率利率建構方式規範及各討論研究資料重點，接著說明現行台灣壽險實務於進行負債公允價值評估時所採貼現率建構方式，與中國保險公司於壽險合同負債評估時所採貼現率建構方式二者之優劣與利率穩定度表現後。再輔以實際透過二張不同計價幣別過往壽險業真實銷售的躉繳終身壽險，分析在不同利率建構方式對其負債公允價值及淨值變動之影響。最後總結後續研究可朝三個方向持續分析如何降低利率造成之負債或淨值波動，以協助台灣壽險業於IFRS 17下之經營。 | zh_TW |
| dc.description.abstract (摘要) | This research is to analyze the impact on movement of liability fair value and net worth under different methodologies of interest rate construction via looking into the real cases of two insurance policies of single pay whole life with different currencies denominated, which were really sold in the industry in the past. Firstly, the rule and major research data of how to construct IFRS17 discount rate is summarized, and then the comparison between two methodologies of discount rate construction is introduced; one is from the practice of liability fair value in Taiwan life insurance industry, and the other is from the practice of insurance contract liability in China life insurance industry. Secondly, by looking into the examples of two insurance policies from the single pay whole life product with different currencies denominated, the analysis of movement impact on liability fair value and net worth under different approaches of interest rate construction is conducted. Lastly, to support the sustainable operation of Taiwan life industry under IFRS17, the conclusion is made that three directions can be followed for continuously analyzing how to reduce the fluctuation of liability or net worth due to decrease of interest rates. | en_US |
| dc.description.tableofcontents | 目錄第一章 緒論 1第一節 研究動機 1第二節 研究目的 2第三節 研究架構 4第二章 背景說明與參考文獻 5第一節 背景說明 5第二節 參考文獻說明與意涵 6第三章 折現率建構方法 8第一節 台灣負債公允價值評估內容 8第二節 中國保監會所採之方法 10第三節 小結 11第四章 負債評價方法與分析 14第一節 保單結構說明 14第二節 負債評價結果與分析 16第三節 納入資產考量後之結果與分析 21第五章 結論與後續研究規劃 27第一節 研究結論 27第二節 後續研究建議 28參考文獻 29 | zh_TW |
| dc.format.extent | 1406542 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0106932132 | en_US |
| dc.subject (關鍵詞) | IFRS 17 | zh_TW |
| dc.subject (關鍵詞) | Smith & Wilson | zh_TW |
| dc.subject (關鍵詞) | 負債公允價值 | zh_TW |
| dc.subject (關鍵詞) | 終身壽險 | zh_TW |
| dc.subject (關鍵詞) | IFRS 17 | en_US |
| dc.subject (關鍵詞) | Smith & Wilson | en_US |
| dc.subject (關鍵詞) | Liability Fair Value | en_US |
| dc.subject (關鍵詞) | Whole Life Insurance | en_US |
| dc.title (題名) | 在IFRS 17下分析利率建構方式對負債及淨值變動之影響-以終身壽險為例 | zh_TW |
| dc.title (題名) | The Impact Analysis on Liability and Net Worth Movement from Methodologies of Interest Rate Construction under IFRS 17 – Case Study of Whole Life Insurance | en_US |
| dc.type (資料類型) | thesis | en_US |
| dc.relation.reference (參考文獻) | 中文部分1.中華民國精算學會，「人身保險業—國際財務報導第四號之精算實務處理準則—合約分類及負債適足性測試」，2013年4月。2.中國銀行保險監督管理委員會，「保險公司償付能力監管規則第3號：壽險合同負債評估」，2015年2月。3.國際會計準則理事會，「保險合約(國際財務報導準則第17號)」，正體中文版草案，IFRS 2018年版第一次徵求意見，2017年11月。4.陳賢儀，「IFRS17對保險公司之影響分析」，國立臺灣大學管理學院碩士在職專班財務金融組碩士論文，2018年2月。5.康欣婷，「不分紅終身壽險的保險合約負債與法定責任準備金之比較研究」，東吳大學財務工程與精算數學所碩士論文，2018年6月。6.中華民國精算學會，「人身保險業保險合約負債公允價值評價精算實務處理準則(107年版草案)」，2018年11月。英文部分1.Gompertz, B., 1825, On the Nature of the Function Expressive of the Law of Human Mortality, and on a New Mode of Determining the Value of Life Contingencies, Philosophical Transactions of the Royal Society of London, 115: 513-583.2.IASB, “IFRS 17 Insurance Contract” , May, 2017.3.IASB, “IFRS Standards Effects Analysis” , May, 2017.4.Lee, R. D. and L. R. Carter, 1992, Modeling and Forecasting U.S. Mortality, Journal of the American Statistical Association, 87: 659-675.5.Milliman White Paper, “IFRS 17: Discount Rates”, March, 2018.6.Moody’s Analysis, “Permitted approaches for constructing IFRS 17 Discount Rates”, April, 2018.7.Smith, A. and Wilson, T., 2000, Fitting yield curves with long term constraints, Bacon & Woodrow Research Notes. | zh_TW |
| dc.identifier.doi (DOI) | 10.6814/NCCU202000338 | en_US |
