壽險業資產重分類的衝擊與挑戰

為因應近兩年以來全球Covid-19疫情造成供應鏈中斷以及烏俄戰爭等因素推升全球通貨膨脹壓力，全球央行陸續升息，其中美國聯準會升息幅度高達19碼。劇烈的升息造成壽險業認列大量評價損失，因而衝擊淨值。因此壽險業主張適用IFRS9之金融資產重分類之規定，認為利率升息極端情境，符合IFRS9中經營模式改變要件，因此將金融資產重分類，規避升息帶來大量的帳面損失。本期企劃將先探討壽險業的敵人真的是升息？資產重分類下保戶權益是否有受損？並彙整已重分類壽險公司的財務報表中受升息之影響、金融資產配置之前後差異等，最後分析重分類對企業影響以及後續相關的風險管理與監理議題。

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