22.12.04 대한민국 경제 대환란이 오는 이유..solvency 내환위기. 강의

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빠졌다. 오는 2021년 IFRS17이 도입되면 보험사가 계약자에게 돌려줘야 할 보험부채는..." data-og-host="news.mt.co.kr" data-og-source-url="https://news.mt.co.kr/mtview.php?no=2017051515155326049" data-og-url="https://news.mt.co.kr/mtview.php?no=2017051515155326049" data-og-image="https://scrap.kakaocdn.net/dn/bzlOiQ/hyQNNHtsMU/7GaqJtenMVTrHHP4a5hrYK/img.jpg?width=420&height=545&face=0_0_420_545,https://scrap.kakaocdn.net/dn/EUDKM/hyQNUmicIz/sa7XprlQyMaMIHlSWJxDZ1/img.jpg?width=1200&height=630&face=0_0_1200_630"><a href="https://news.mt.co.kr/mtview.php?no=2017051515155326049" target="_blank" data-source-url="https://news.mt.co.kr/mtview.php?no=2017051515155326049"><div class="og-image" style="background-image:url(https://scrap.kakaocdn.net/dn/bzlOiQ/hyQNNHtsMU/7GaqJtenMVTrHHP4a5hrYK/img.jpg?width=420&height=545&face=0_0_420_545,https://scrap.kakaocdn.net/dn/EUDKM/hyQNUmicIz/sa7XprlQyMaMIHlSWJxDZ1/img.jpg?width=1200&height=630&face=0_0_1200_630)"></div><div class="og-text"><p class="og-title">IFRS17은 시가인데 법인세는 원가평가..1.6조 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RBC만 놓고보면 이 보험..." data-og-host="news.mt.co.kr" data-og-source-url="https://news.mt.co.kr/mtview.php?no=2016041415584535770" data-og-url="https://news.mt.co.kr/mtview.php?no=2016041415584535770" data-og-image="https://scrap.kakaocdn.net/dn/uw9IO/hyQMDl7jxY/3AKUkL9gC3lZXtDthKb4ZK/img.jpg?width=560&height=341&face=0_0_560_341,https://scrap.kakaocdn.net/dn/Pb9JG/hyQMD7uMj6/plkzSpEKbiEUWBHVPqQWTK/img.jpg?width=1200&height=630&face=0_0_1200_630"><a href="https://news.mt.co.kr/mtview.php?no=2016041415584535770" target="_blank" data-source-url="https://news.mt.co.kr/mtview.php?no=2016041415584535770"><div class="og-image" style="background-image:url(https://scrap.kakaocdn.net/dn/uw9IO/hyQMDl7jxY/3AKUkL9gC3lZXtDthKb4ZK/img.jpg?width=560&height=341&face=0_0_560_341,https://scrap.kakaocdn.net/dn/Pb9JG/hyQMD7uMj6/plkzSpEKbiEUWBHVPqQWTK/img.jpg?width=1200&height=630&face=0_0_1200_630)"></div><div class="og-text"><p class="og-title">한국판 솔벤시2 상륙...보험사 자본확충 '비상' - 머니투데이</p><p class="og-desc">금융감독원이 지난 12일 발표한 생명보험사 보험금 지급여력비율(RBC)을 보면 ING생명이 324.9%로 거의 유일하게 전년에 비해 상승했다. 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KDB산업은행이 번 돈으로 이자도 못 내는 한계 중소기업에 내준 대출액이 코로나19를 거치면서 급증했지만 부실률은 ...</p><p class="og-host">www.sedaily.com</p></div></a></div><div class="figure-file" data-ke-type="file" data-file-src="https://t1.daumcdn.net/cafeattach/1OaUj/1ea1b10dcce8c0b42299452e03475a268b69f4ee?download" data-file-name="솔벤시2 관련 주요쟁점.pdf" data-file-size="514558" data-mimetype="application/pdf" data-ke-align="alignCenter"><a href='javascript:fileFilterViewer("https://t1.daumcdn.net/cafeattach/1OaUj/1ea1b10dcce8c0b42299452e03475a268b69f4ee?download", "/cafeattach/1OaUj/1ea1b10dcce8c0b42299452e03475a268b69f4ee", "솔벤시2 관련 주요쟁점.pdf", "grpid%3D1OaUj%26fldid%3DOAOi%26dataid%3D670%26fileid%3D6%26regdt%3D20221204190251&url=https%3A%2F%2Ft1.daumcdn.net%2Fcafeattach%2F1OaUj%2F1ea1b10dcce8c0b42299452e03475a268b69f4ee")'><div class="image"></div><div class="desc"><div class="filename"><span class="name">솔벤시2 관련 주요쟁점</span><span class="type">.pdf</span></div><div class="size">502.50KB</div></div></a></div><div class="figure-file" 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data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1OaUj/04392cac01b4023e4510b26f0ca15a5276e54f8c" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1OaUj/04392cac01b4023e4510b26f0ca15a5276e54f8c" data-origin-width="1587" data-origin-height="817"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1OaUj/32bfb18c51a7ff1773d4428e7c8c6740c8250c25" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1OaUj/32bfb18c51a7ff1773d4428e7c8c6740c8250c25" data-origin-width="500" data-origin-height="278"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1OaUj/85298f06673e93cfa3a113e9da04084857c6a43f" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1OaUj/85298f06673e93cfa3a113e9da04084857c6a43f" data-origin-width="640" data-origin-height="401"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1OaUj/af7294fdcae8b464e6c34288d890fe52a03815f9" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1OaUj/af7294fdcae8b464e6c34288d890fe52a03815f9" data-origin-width="420" data-origin-height="545"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1OaUj/dda06eff7c884f14e42921ff2412ce1f2c5b1032" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1OaUj/dda06eff7c884f14e42921ff2412ce1f2c5b1032" data-origin-width="560" data-origin-height="341"></div><p> </p><p> </p><p>키워드 지급 여력기준</p><p> </p><p>성생명법 자체가 ifrs17 이고 ifrs10 입니다.</p><p>업무와 직접 관련없는 자산에 대해~ 그리고 투자성 자산 보유에 대해 축적해야할 충당금이 폭증합니다.</p><p>업계 충격으로 오고~ 기업 자체의 회계상 수익 자체가 흔들리는거죠. 물론 주식에도 그대로 반영됩니다.</p><p> </p><p> </p><p><span style="color: #030303; background-color: #f9f9f9;" data-ke-size="size16"></span><span style="color: #030303; background-color: #f9f9f9;" data-ke-size="size16">IFRS 10은 연결재무제표와 관련된 IAS 27의 규정과 적용지침을 대체한다. 또한 SIC 12도 대체한다. 연결과제의 일부로서, IASB는 종속기업, 공동기업 및 관계기업 투자지분에 대한 투자기업의 회계처리 방법과 그러한 지분에 대한 추가 공시사항을 검토하고 있다</span></p><p> </p><p><span style="color: #030303; background-color: #f9f9f9;" data-ke-size="size16">솔벤시(Solvency)Ⅱ</span></p>