《資產(chǎn)負(fù)債管理》PPT課件

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1、人壽保險(xiǎn)業(yè)資產(chǎn)負(fù)債管理之運(yùn)用郝充仁淡江大學(xué)保險(xiǎn)經(jīng)營研究所壽險(xiǎn)市場的變化：(1)總體經(jīng)濟(jì)的變化－利率的快速變化(2)人身風(fēng)險(xiǎn)的變化－退休產(chǎn)品的興起(3)金融產(chǎn)業(yè)的變化－銀行保險(xiǎn)的結(jié)合結(jié)果：保險(xiǎn)公司的資產(chǎn)負(fù)債管理受到重視方式：利用存續(xù)期間來衡量壽險(xiǎn)業(yè)資產(chǎn)占金融機(jī)構(gòu)資產(chǎn)比率表壽險(xiǎn)業(yè)資產(chǎn)占金融機(jī)構(gòu)資產(chǎn)比率表單位：百萬元年/月金融機(jī)構(gòu)資產(chǎn)總額壽險(xiǎn)業(yè)資產(chǎn)總額比率%200227,176,0043,498,40212.87%200329,875,3874,576,26315.32%200432,531,2845,450,67316.76%200536,024,6146,485,40518.00%200

2、638,425,8217,756,51120.19%200739,629,7018,746,48722.07%200842,218,8329,169,44921.72%200944,950,90710,782,43923.99%201047,259,88212,123,70125.65%201150,444,17313,051,67625.87%資料來源：行政院主計(jì)處(中華民國統(tǒng)計(jì)月報(bào)555期)；財(cái)團(tuán)法人保險(xiǎn)事業(yè)發(fā)展中心人身險(xiǎn)保險(xiǎn)密度、滲透度表人身險(xiǎn)保險(xiǎn)密度、滲透度表年/月保險(xiǎn)密度(元)保險(xiǎn)滲透度(%)200132,5317.39200239,4878.54200350,10610.5

3、9200457,67111.51200564,02112.42200668,35312.77200781,67514.52200883,29415.2200986,79016.08201099,85516.99201194,64715.98資料來源：財(cái)團(tuán)法人保險(xiǎn)事業(yè)發(fā)展中心註：保險(xiǎn)密度：每人平均保費(fèi)支出保險(xiǎn)滲透度：保費(fèi)收入對GDP之比率人身保險(xiǎn)費(fèi)收入統(tǒng)計(jì)表人身保險(xiǎn)費(fèi)收入統(tǒng)計(jì)表單位：百萬元年/月人壽保險(xiǎn)健康保險(xiǎn)傷害保險(xiǎn)年金保險(xiǎn)2002692,725107,70551,94416,7242003864,722120,32152,04473,6172004948,114134,24148,7

4、06155,00420051,120,305143,86949,059121,04020061,238,954155,59449,53797,11320071,461,458171,41250,100169,43820081,330,840188,18050,,609327,99720091,301,359210,84250,026424,53620101,491,337225,36549,088527,06420111,671,870242,00550,229213,6192012/01180,13821,9744,33812,0242012/02147,03716,6043,480

5、14,5532012/03192,23121,5084,54115,2681-3月合計(jì)519,40660,08612,35941,854資料來源：財(cái)團(tuán)法人保險(xiǎn)事業(yè)發(fā)展中心註：1.2003年起含中華郵政公司資料2.不含團(tuán)體保險(xiǎn)保費(fèi)人身保險(xiǎn)業(yè)資產(chǎn)負(fù)債表人身保險(xiǎn)業(yè)資產(chǎn)負(fù)債表單位：百萬元年/月總資產(chǎn)總負(fù)債負(fù)債準(zhǔn)備業(yè)主權(quán)益資金總額20023,498,4023,340,6763,225,864157,7253,383,58920034,576,2634,351,6604,130,794224,6034,355,39720045,450,6735,203,0604,866,363247,6145,1

6、13,97720056,485,4056,216,3385,693,529269,0675,962,59620067,756,5117,256,0056,436,200500,5066,936,70620078,746,4878,313,5347,142,995432,9537,575,94820089,169,4498,955,3357,847,933214,1148,062,047200910,782,43910,347,1478,974,937435,2929,410,229201012,123,70111,647,53910,223,028476,16110,699,18920

7、1113,051,67612,621,28311,184,402430,39311,614,7952012/0313,552,91013,069,14411,562,669483,76612,046,435資料來源：財(cái)團(tuán)法人保險(xiǎn)事業(yè)發(fā)展中心註：1.資金總額包括業(yè)主權(quán)益及負(fù)債準(zhǔn)備2.2012年3月資料尚未經(jīng)會(huì)計(jì)師查核簽證3.自2011年起適用財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公報(bào)第四十號(hào)「保險(xiǎn)合約之會(huì)計(jì)處理準(zhǔn)則」及新修訂「保險(xiǎn)業(yè)財(cái)務(wù)報(bào)告編製準(zhǔn)則」之規(guī)定，部份項(xiàng)目內(nèi)容配