δ ȸ簡 Ϲ ֵ鿡 ֵ 簡 ̽Ͱ ̽ս 踦 ϴ ‘ ’ ԹѴٰ 27 .
̹ غ ä ġ ϴ ο ȸ(IFRS17) ʿ ȸ簡 δϴ ä ݸ Ŀ, ̽ ֵ鿡 ƴٴ а ǹ ǰ ݿ ̴.
Ǹ ȸ , ϰ Ϲ οԵ ȴ.
ȸ(IFRS4) ä ä ݸ ʾ غ ȸ(IFRS17) ä ð ȸ簡 ä ݸ ΰϰ ϰ, ̽ Ը ũ ϰ ƴ.
ȸ 簡 ڻ ں, غ, ̽ ݾ ѵ ϰ ִ.
̽ ϴ ȭ ʴ ں ĥ ֱ ̴.
ٸ, ڻ ھڿ ȸǸ Ļǰ ϴ 쿡 ̽ս 踦 簡 Ȯϵ ϰ ִ.
ȸ 쿡 ä ݸ ȸϱ ڻäհ(ALM), 纸 Ȱϰ ־ ؼ ǰ ̽ 踦 ʿ䰡 ִٰ δ ߴ.
ֱ а ǹ迡 ä ð ̽ ũ ϰ ǹǷ ȸ ڻ ̽ 踦 ϴ ص Ȳ ٴ ټ ִ.
̿ 켱, ȸ簡 ݸ ȸϱ ä ϰų Ļǰ ŷ ̽ ϵ 簡Ϳ ̽ ϰ ʵ ν ϵ ߴ.
ȸ ä ϴ ڻ ν ݸ ä (ڻ )ϴ ڻ (ڻ ) Ǵ ڻäհ(ALM) ä ȸϰ ִ.
ȸ簡 ϱ 纸 ŷ ̽ ϵ 簡Ϳ ̽ ϰ ʵ ν ϵ ߴ.
ȸ ڷκ μ Ϻθ 纸ȸ翡 ϴ 纸 üϰ Ǵµ, ̴ ڻ ھڰ Ļǰ ̿ ȸǸ ϴ Ͱ ϴ.
̿ Բ ڻ ϴ ϴ ŷ ̽ ϵ 簡Ϳ ̽ ϰ ʵ ν ϵ ߴ.
ȸ , ǰ ϴ Ư óν ä ϰ ִ.
δ Թ ǰ а ûϰ ż ֵ ̶ .
ɿ 籹 ȸ ȸó ̵ ϰ, ȸ ڻ ȭ ʵ ֽϴ ̴.
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