20230326_海通证券_保险行业证券研究报告：I9&I17 解读基于财务报表探讨新会计准则的变化与影响_33页.pdf
Table_MainInfo/2023 03 26 Table_InvestInfo Table_QuoteInfo-13.47%-5.81%1.86%9.53%17.19%24.86%2022/3 2022/6 2022/9 2022/12 Table_ReportInfo 2 2023.03.17 2022 2023.02.24 1 2023.02.19 Table_AuthorInfo:Tel:(010)50949926 Email:S0850515040002:Tel:010-56760090 Email:I9&I17 Table_Summary I9 17 2023 1 1 2017 2020 IFRS 9 IFRS 17 2023 1 1 2026 1 1 A IFRS 9 1 FVPL FVOCI IFRS 9 OCI 2 IFRS 17 1 IFRS 17 2 IFRS 17 60%-70%3 750 OCI CSM CSM 4 VFA VFA 1 VFA OCI 2 I9 I17 I9 I17 OCI 3 2 1.IFRS9 IFRS 17.5 1.1 IFRS 9 IFRS 17?.5 1.2 IFRS 9 IFRS 17?.6 2.I9&i17?.7 2.1 IFRS 9.7 2.2 IFRS 17.9 2.3.11 2.4.15 2.5.17 2.6 OCI.20 2.7 VFA.21 3.?.22 3.1 IFRS 9 IFRS 17.22 3.2.23 YWFUxOqNmPrQtNoNnQrOrQ8OdN8OoMrRpNtQfQnNoNiNsQtMbRrRxPxNsRzQwMmMoR 3 1.6 2 IFRS 17.7 3.8 4 IFRS 9.9 5.9 6.9 7 IFRS 17.10 8.12 9 2022.13 10 2022.13 11 2022.13 12 2022.13 13 IFRS 17.14 14 IFRS 17.15 15.16 16.16 17 CSM.17 18.17 19.18 20 IFRS 17.19 21.20 22 2011 750%.21 23 I9 I17.23 4 1 IFRS9 IFRS 17.7 2 IAS 39 IFRS 9.8 3.11 4.11 5.11 6.14 7 IFRS17.15 8.18 9.22 10.23 11.25 12.26 5 1.IFRS9 IFRS 17 1.1 IFRS 9 IFRS 17?2023 1 1 IFRS 9 IFRS 17 2018 IFRS 9 2023 A 1 IFRS 9 IFRS 9 9 IASB 2009 2014 IASB IFRS 9 IAS 39 2017 3 22 23 24 2018 1 1 2021 1 1 2021 25 2 IFRS 17 IFRS 17 17 IASB 2017 5 18 IFRS 17 20 90 20 IFRS 17 2021 IASB 2023 1 1 IFRS 17 2020 2023 1 1 2020 12 25 IFRS 17 IFRS 17 2023 1 1 2026 1 1 6 1 IASB 1.2 IFRS 9 IFRS 17?IFRS 9 2008 2008 IAS39 2006 IAS39 2008 IAS39 2008 IASB FASB 2009 IFRS 9 2014 IFRS 17 IFRS 4 1 2 3 IFRS 17 7 2 IFRS 17 2.I9&I17?IFRS 9 IFRS 17 IFRS 9 IFRS 17 VFA 1 IFRS9 IFRS 17 IFRS 9 AFS FVOCI IFRS 17 CSM 750 OCI OCI VFA IFRS 9 IFRS 17 2.1 IFRS 9 2.1.1 OCI IAS 39 IFRS 9 AC FVOCI FVPL 8 2 IAS 39 IFRS 9 IAS39 IFRS9 1.HTM 1.AC 2.L&R 2.OCI FVOCI 3.FVPL 4.AFS 3 FVPL IAS39 IFRS9 IFRS 9 OCI FVPL FVPL FVOCI IFRS 9 FVOCI AFS FVPL 3 22 2018 IFRS 9 1 FVPL FVPL 2 HTM LR AC 3 AFS 49%FVPL 51%FVOCI FVPL FVOCI 9 4 IFRS 9 2018 2.1.2 IFRS 9 ECL ECL ECL 5 Green Bar 6 2.2 IFRS 17 IFRS 17 2022 12 30 2023 11 12 1 1 10 2=-+-=+-3 7 IFRS 17 IFRS17 2 1 11 3 2023 2 4 2023 3 5 2023 2.3 12 2.3.1 IFRS 17 1 IFRS 17 2 3 4 IFRS 17 1 2 IFRS17 8 25 IFRS 17 21 2018 11 2018 IFRS 17 60%-70%13 9 2022,81.0%,17.1%,1.9%2022 10 2022,12.1%,16.0%,19.6%,18.6%,7.6%,26.0%,0.1%2022 11 2022,19.8%,31.4%,39.9%,0.0%,0.0%,8.9%2022 12 2022,34.9%,31.3%,32.9%,0.8%,0.0%,0.0%2022 2.3.2/IFRS 17 1 2 14 13 IFRS 17 IFRS17 2.3.3=-6 2023 IFRS 17 IFRS 17 BBA PAA VFA 15 7 IFRS17 BBA PAA VFA-VFA CSM IFRS17 CSM 1 2 CSM+13 14 IFRS 17 25 2.4 CSM 16 2.4.1 15 16 2.4.2 1 2 3 4 5 17 17 CSM IFRS17 18 2.5 18 8 2023 2.5.1 19 19 20 IFRS 17 IFRS17 2.5.2 1 2 3 2.5.3 1 20 IFRS 17 1 2 3 21 2 3 2.6 OCI 21 1 2=+20 750 120 22 2011 750%2.02.53.03.54.04.55.0:10 750 wind IFRS 17 OCI 1 2 OCI 2.7 VFA 22 9+CSM+/+/+/+/+/CSM 3.?3.1 IFRS 9 IFRS 17 IFRS 9 IFRS 9 FVPL FVOCI OCI IFRS 17 1 IFRS 17 2 3 VFA IFRS 9 IFRS 17 1 IFRS 9 IFRS 17 2 23 IFRS 9 IFRS 17 OCI OCI OCI OCI 23 I9 I17 IFRS17 3.2 IFRS 9 IFRS 17 NBV EV PEV IFRS17 10 IFRS17 1 1 24=+/=+/=/=/=/2=/+=/+3=+/=/-=2 1=/=/=/2=/=/=/25 11-26 1.1.2.2.3.3.4.4.5.1.1.2.2.3.3.4.4.5.5.6.6.7.8.2023 12 27 28 2023 29 Table_Analysts Table_Reports,1.6 6 2.A 500 10%-10%10%-10%6 10%-10%10%-10%30 Table_PeopleInfo(021)23219403(021)23219404(021)23219658(021)23219747(0755)82780398(021)23219820(021)23219394(021)23154149(021)23219674(021)23154658(021)23219732(021)23219395(021)23219984(021)23219883(021)23212230(021)23154387(021)23212231(021)23154170 021-23219745(021)23219419(021)23185680(021)23219326(021)23219686(021)23219370(021)23219445(021)23185675(021)23219433(021)23154168(021)23219068(021)23219645(021)23219819(021)23219773 珮(021)23154121 喆(021)23154142(021)23154116 021-23219635(021)23212041(021)23154124 021-23154484(021)23219658(021)23154132(021)23219733 021-23154147(021)23185661(021)23219400(021)23219812(021)23214131(021)23219420(021)23154122 02123154123(021)23219434(021)23219387(021)23219946(021)23219953 02163411361(021)23219404(021)23154143(021)23154505(021)23219635(0755)82780398(021)23219808(010)68067998(021)23154120(010)56760096 86 10 56760096(021)23219671(010)68067998(021)23219164(021)23154017 021-23219807 021-23185705(021)23154145(021)23154398(021)23154113(021)23154141(021)23154125(021)23219415(021)23219399 021-23154126(010)58067907(021)23219104(021)23154120(021)23212208(021)23219774(021)23154392(021)23154394 02123219406(021)23219383(021)23219747(021)23219436(021)23154399 31(021)23154652 翀(021)23154139 02123219748(021)23154401(021)23219963(010)58067998(021)23219760(021)23212208(021)23219692(021)23219171(021)23154113(021)23154184(021)23219389(0755)82764281(021)23214397(021)23219431(021)23219392(021)23219392(021)23154174(021)23154174(021)23154137(0755)23617756(010)50949926 010-56760095(021)23154128(021)23219634(010)50949926 010-56760090(010)56760090(021)23154171(021)23219382(021)23219442(010)56760091(021)23219407(021)23154510(021)23219405(021)23212081(021)23154122(021)23154114 玥(021)23219814(021)23154119(021)23154659(021)23219391 劼 18515295560 18901961523 13718567611(010)58067998(021)23219402(021)23154172(021)23154171(021)23154019 晅 021-2321-4129(021)23154483(021)23154395(021)23219356(021)23154134(021)23219399(755)82900465(021)23219583 祎(021)23219768(021)23219244(021)23154382(021)23214390(021)23154146 32(0755)23607963(0755)82775962(0755)83253022(0755)83255933(0755)82775282(0755)23617160 0755-25597716(021)23219385(021)23219397(021)23219384(021)23219410(021)23154192 23214650 祎(021)23212268(021)23219373 祎(021)23219281(010)58067988 010-5806 7936(010)58067977(010)58067931 垚(010)58067851 689 9 021 23219000 021 23219392 前沿报告库是中国新经济产业咨询报告共享平台。行业范围涵盖新一代信息技术、5G、物联网、新能源、新材料、新消费、大健康、大数据、智能制造等新兴领域。为企事业单位、科研院所、投融资机构等提供研究和决策参考。扫一扫免费获取海量报告
