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\u5730\u65b9\u5a92\u9ad4\u4fe1\u865f\u8207\u76e3\u7ba1\u8a9e\u8abf<\/h3>\n

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\u53f0\u7063\u8207\u4e9e\u6d32\u5e02\u5834\u7684\u53cd\u61c9<\/h3>\n

\u53f0\u80a1\u7684\u89e3\u8b80\u76f8\u7576\u76f4\u63a5\u3002\u5927\u76e4\u6307\u6578\uff08TAIEX\uff09\u5340\u9593\u9707\u76ea\uff0c\u4f46\u91d1\u878d\u80a1\u8868\u73fe\u843d\u5f8c\uff0c\u5176\u4e2d\u4ee5\u58fd\u96aa\u6bd4\u91cd\u9ad8\u7684\u91d1\u63a7\u80a1\u843d\u5f8c\uff0c\u9280\u884c\u8207\u5238\u5546\u8868\u73fe\u8f03\u7a69\u3002\u4fdd\u96aa\u5b50\u7c43\u8868\u73fe\u66f4\u5f31\uff0c\u6295\u8cc7\u4eba\u5df2\u628a\u8cc7\u672c\u52d5\u4f5c\u52a0\u5feb\u8207\u914d\u606f\u8b39\u614e\u7684\u9810\u671f\u8a08\u5165\u50f9\u683c\u3002\u53f0\u5e63\u6574\u9ad4\u7a69\u5b9a\uff0c\u4ea4\u6613\u5546\u56de\u5831\u662f\u96d9\u5411\u8cb7\u8ce3\uff0c\u800c\u975e\u5954\u5411\u907f\u98a8\u6e2f\u3002\u5340\u57df\u5c64\u9762\uff0c\u65e5\u672c\u8207\u97d3\u570b\u4fdd\u96aa\u80a1\u56e0\u540c\u60c5\u6027\u4e0b\u6ed1\u4f46\u5e45\u5ea6\u4e0d\u5927\uff0c\u53cd\u6620 IFRS 17 \u5c0d\u5176\u4e26\u975e\u5168\u7136\u65b0\u9bae\u3002\u53f0\u7063\u7684\u80a1\u7968 ETF \u6301\u7e8c\u5438\u5f15\u8cc7\u91d1\uff0c\u5ef6\u7e8c 2025 \u5e74\u8d85\u904e 190 \u5104\u7f8e\u5143\u6d41\u5165\u80a1\u7968\u578b\u57fa\u91d1\u7684\u683c\u5c40\uff0c\u986f\u793a\u6563\u6236\u504f\u597d\u591a\u5143\u5305\u88dd\uff0c\u800c\u55ae\u4e00\u91d1\u878d\u500b\u80a1\u5247\u5728\u6d88\u5316\u898f\u5247\u98a8\u96aa\u3002\u6574\u9ad4\u7522\u696d\u8a9e\u8abf\u662f\u8b39\u614e\u800c\u975e\u6050\u614c\u3002<\/p>\n

IFRS 17 \u5c0d\u58fd\u96aa\u5e33\u9762\u7684\u5f71\u97ff<\/h3>\n

IFRS 17 \u8981\u6c42\u4fdd\u96aa\u516c\u53f8\u5c07\u5229\u6f64\u8a8d\u5217\u5f9e\u4fdd\u8cbb\u6536\u53d6\u4e2d\u5206\u96e2\uff0c\u4e26\u4ee5\u7576\u524d\u5229\u7387\u6298\u73fe\u9577\u671f\u8ca0\u50b5\uff0c\u5c07\u672a\u5be6\u73fe\u6ce2\u52d5\u900f\u904e\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\uff08OCI\uff09\u53cd\u6620\u5728\u6b0a\u76ca\u4e2d\u3002\u5b83\u4e5f\u5f15\u5165\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\uff0c\u5e73\u6ed1\u672a\u4f86\u5229\u6f64\u7684\u6d6e\u73fe\uff0c\u4f46\u5728\u904e\u6e21\u671f\u53ef\u80fd\u8b93\u7576\u4e0b\u6de8\u503c\u986f\u5f97\u8f03\u4f4e\u3002\u5728\u53f0\u7063\u60c5\u5f62\u4e0b\uff0c\u65e2\u6709\u7684\u4fdd\u8b49\u5229\u7387\u5546\u54c1\u8207\u9f90\u5927\u7684\u7f8e\u5143\u8cc7\u7522\u5eab\u5b58\u666e\u904d\u5b58\u5728\uff0c\u8cc7\u7522\u6536\u76ca\u7387\u8207\u8ca0\u50b5\u6298\u73fe\u7387\u4e4b\u9593\u7684\u5dee\u8ddd\u986f\u5f97\u91cd\u8981\u3002\u7576\u6b96\u5229\u7387\u4e0a\u5347\u6642\uff0c\u4fdd\u96aa\u516c\u53f8\u5728\u56fa\u5b9a\u6536\u76ca\u4e0a\u6703\u8a8d\u5217\u5e02\u503c\u640d\u5931\uff1b\u5728\u65b0\u5236\u5ea6\u4e0b\uff0c\u4ed6\u5011\u4e5f\u9762\u81e8\u8ca0\u50b5\u4f30\u503c\u66f4\u9ad8\u900f\u660e\u5ea6\u7684\u58d3\u529b\u3002\u7d50\u679c\u662f\u5728\u63a1\u7528\u65e5\u51fa\u73fe\u4e00\u6b21\u6027\u80a1\u672c\u58d3\u7e2e\uff0c\u4e26\u4f7f\u6bcf\u5b63\u6de8\u503c\u6ce2\u52d5\u66f4\u70ba\u660e\u986f\u3002\u9019\u4e9b\u8b8a\u52d5\u4e26\u4e0d\u76f4\u63a5\u6539\u8b8a\u73fe\u91d1\u6d41\uff0c\u4f46\u5b83\u91cd\u5851\u4e86\u5831\u544a\u8cc7\u672c\uff0c\u9032\u800c\u6539\u8b8a\u7ba1\u7406\u52d5\u6a5f\u3002<\/p>\n

\u907f\u96aa\u8f49\u5411\u8207\u5916\u532f\u66dd\u96aa\u7684\u6578\u5b78<\/h3>\n

\u53e6\u4e00\u500b\u95dc\u9375\u662f\u8ca8\u5e63\u3002\u53f0\u7063\u58fd\u96aa\u904e\u53bb\u9577\u671f\u6301\u6709\u5927\u578b\u6d77\u5916\u6295\u8cc7\u7d44\u5408\uff0c\u4e26\u758a\u52a0\u6602\u8cb4\u7684 USD-TWD \u907f\u96aa\u4fdd\u8b77\u3002\u9019\u80fd\u4fdd\u8b77\u6cd5\u5b9a\u76c8\u9918\uff0c\u4f46\u4ed8\u51fa\u4ee3\u50f9\u30022025 \u5e74\u521d\uff0c\u7531\u65bc\u7f8e\u5143\u8d70\u5f31\uff0c\u8a72\u7522\u696d 1 \u81f3 5 \u6708\u7684\u5408\u8a08\u5916\u532f\u640d\u5931\u81a8\u8139\u81f3\u65b0\u53f0\u5e63 2,638 \u5104\u5143\uff0c\u63d0\u9192\u4eba\u5011\u65b9\u5411\u6027\u532f\u7387\u98a8\u96aa\u662f\u96d9\u5411\u7684\u3002\u5230 2026 \u5e74 1 \u6708\uff0c\u7522\u696d\u7684\u907f\u96aa\u6bd4\u7387\u5f9e 2025 \u5e74 12 \u6708\u7684 59.03% \u4e0b\u964d\u5230 50.23%\uff0c\u70ba\u81f3\u5c11\u81ea 2020 \u5e74\u4ee5\u4f86\u7684\u6700\u4f4e\u6c34\u6e96\uff0c\u53cd\u6620\u516c\u53f8\u70ba\u65b0\u6703\u8a08\u5236\u5ea6\u505a\u6e96\u5099\u4e26\u5c0b\u6c42\u524a\u6e1b\u907f\u96aa\u6210\u672c\u3002\u76e3\u7ba1\u7576\u5c40\u660e\u78ba\u8868\u793a\uff0c\u65b0\u6846\u67b6\u5728\u67d0\u7a2e\u7a0b\u5ea6\u4e0a\u6e1b\u8f15\u4e86\u5728\u640d\u76ca\u8868\u4e0a\u904e\u5ea6\u70ba\u532f\u7387\u6ce2\u52d5\u6295\u4fdd\u7684\u58d3\u529b\u3002\u9019\u4f7f\u5f97\u4fdd\u96aa\u516c\u53f8\u63a5\u53d7\u66f4\u591a\u7684\u5916\u532f\u640d\u76ca\u6ce2\u52d5\uff0c\u4ee5\u63db\u53d6\u66f4\u9ad8\u7684\u9810\u671f\u5229\u5dee\u3002\u5728 IFRS 17 \u7684\u5448\u73fe\u4e0b\uff0c\u5982\u679c\u98a8\u96aa\u504f\u597d\u8207\u8cc7\u672c\u7de9\u885d\u5145\u8db3\uff0c\u9019\u500b\u6b0a\u8861\u770b\u8d77\u4f86\u662f\u5408\u7406\u7684\u3002<\/p>\n

\u8cc7\u672c\u52d5\u4f5c\u8207\u5546\u54c1\u91cd\u5b9a\u50f9<\/h3>\n

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