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表13IAS39與IFRS9關于金融資產分類與計量規定-行業數據

表13IAS39與IFRS9關于金融資產分類與計量規定
表13IAS39與IFRS9關于金融資產分類與計量規定
與原有會計準則（IAS 39）相比，IFRS 9 簡化了分類與計量模型，金融資產分類由“四分類”調整為“三分類”：以攤余成本計量的金融資產（AC）、以公允價值計量且其變動計入其他綜合收益的金融資產（FVOCI）和以公允價值計量且其變動計入當期損益的金融資產（FVPL）。
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表13IAS39與IFRS9關于金融資產分類與計量規定_第1頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第2頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第3頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第4頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第5頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第6頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第7頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第8頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第9頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第10頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第11頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第12頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第13頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第14頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第15頁
fCDlubTku70gfCDkuK3lm73kurrlr78gfCDkuK3lm73lubPlrokgfCDkuK3lm73lpKrkv50gfCDmlrDljY7kv53pmakgfCDkuK3lm73kurrkv50gfCDkuK3lm73lpKrlubMgfCDpmLPlhYnkv53pmakgfCDkuK3lm73lho3kv53pmakgfAp8LS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfAp8IDIwMTUgfCA3LjUlICAgfCA3LjUlICAgfCA3LjUlICAgfCA3LjUlICAgfCA3LjUlICAgfCA3LjUlICAgfCA3LjUlICAgfCA3LjUlICAgfAp8IDIwMTYgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfAp8IDIwMTcgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfAp8IDIwMTggfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfAp8IDIwMTkgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfAp8IDIwMjAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfCA2LjUlICAgfAp8IDIwMjEgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfCA1LjUlICAgfAp8IDIwMjIgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfCA0LjUlICAgfAoK6LWE5paZ5p2l5rqQ77ya5ZCE5YWs5Y+45Y6G5bm05bm05oql77yM5rW36YCa6K+B5Yi456CU56m25omA
表13IAS39與IFRS9關于金融資產分類與計量規定_第16頁
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
表13IAS39與IFRS9關于金融資產分類與計量規定_第17頁
fCDlm74yNOmHkeiejei1hOS6p+WIhuexu+a1geeoi+ekuuaEj+WbviB8ICB8CnwgLS0tIHwgLS0tIHwKfCDlgLrliqHlt6XlhbfmipXotYTvvIjljIXlkKvmt7flkIjlt6XlhbfvvIkgfCDooYznlJ/lt6XlhbcgfCDmnYPnm4rlt6XlhbfmipXotYQgfAp8IOKAnOi1hOS6p+eJueW+geKAnea1i+ivle+8iOWNleS4quW3peWFt+Wxgumdou+8muKAnOS7heWQq+acrOaBr+KAne+8iSB8IOacqumAmui/hyB8IOaYryB8Cnwg4oCc5Lia5Yqh5qih5byP4oCd5rWL6K+V77yI57uE5ZCI5bGC6Z2i77ya5aaC5L2V566h55CG6YeR6J6N6LWE5Lqn77yJIHwgIHwgIHwKfCDmlLblj5blkIjlkIznuqblrprnmoTnjrDph5HmtYHph48gfCDlhbzpob7mlLblj5blkIjlkIznuqblrprnmoTnjrDph5HmtYHph4/lkozlh7rllK4gfCDml6LpnZ4oMSnkuZ/pnZ4oMikgfAp8IOWcqOWPr+a2iOmZpOaIluaYvuiRl+WHj+WwkeS8muiuoeS4jeWMuemFjeaXtu+8jOS4jeWPr+mAhuWcsOS9v+eUqOWFrOWFgeS7t+WAvOiuoeWFpeaNn+ebiumAieaLqeadg++8nyB8IOWQpiB8IOaYryB8CnwgIHwg5ZCmIHwg5ZCmIHwKfCAgfCDmkYrkvZnmiJDmnKwgfCDlhazlhYHku7flgLzorqHph4/lj5jliqjorqHlhaXmnYPnm4rvvIjlj6/ovazlm57mjZ/nm4rvvIkgfAp8ICB8ICB8IOWFrOWFgeS7t+WAvOiuoemHj+WPmOWKqOiuoeWFpeadg+ebiu+8iOS4jeWPr+i9rOWbnuaNn+ebiu+8iSB8CgrotYTmlpnmnaXmupDvvJrjgIrkvIHkuJrkvJrorqHlh4bliJnnrKwyMuWPt+KAlOKAlOmHkeiejeW3peWFt+ehruiupOWSjOiuoemHj+OAi++8jOa1t+mAmuivgeWIuOeglOeptuaJgA==
表13IAS39與IFRS9關于金融資產分類與計量規定_第18頁
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
表13IAS39與IFRS9關于金融資產分類與計量規定_第19頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第20頁
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
表13IAS39與IFRS9關于金融資產分類與計量規定_第21頁
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
表13IAS39與IFRS9關于金融資產分類與計量規定_第22頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第23頁
fCDlubTku70gfCDkuK3lm73kurrlr78gfCDkuK3lm73lubPlrokgfCDkuK3lm73lpKrkv50gfCDmlrDljY7kv53pmakgfCDkuK3lm73kurrkv50gfCDkuK3lm73lpKrlubMgfCDpmLPlhYnkv53pmakgfCDkuK3lm73lho3kv53pmakgfAp8LS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfC0tLS0tLS0tfAp8IDIwMTEgfCAxLjUgICAgfCAxLjggICAgfCAxLjEgICAgfCAwLjkgICAgfCAwLjQgICAgfCAwLjQgICAgfCAwLjQgICAgfCAwLjQgICAgfAp8IDIwMTIgfCAxLjggICAgfCAyLjEgICAgfCAxLjUgICAgfCAxLjEgICAgfCAxLjUgICAgfCAwLjUgICAgfCAwLjUgICAgfCAwLjUgICAgfAp8IDIwMTMgfCAyLjEgICAgfCAyLjQgICAgfCAxLjggICAgfCAxLjIgICAgfCAxLjggICAgfCAwLjUgICAgfCAwLjUgICAgfCAwLjUgICAgfAp8IDIwMTQgfCAyLjMgICAgfCAyLjcgICAgfCAyLjAgICAgfCAxLjUgICAgfCAxLjYgICAgfCAwLjYgICAgfCAwLjYgICAgfCAwLjYgICAgfAp8IDIwMTUgfCAyLjUgICAgfCAyLjkgICAgfCAyLjMgICAgfCAxLjcgICAgfCAxLjcgICAgfCAwLjYgICAgfCAwLjYgICAgfCAwLjYgICAgfAp8IDIwMTYgfCAyLjYgICAgfCAzLjEgICAgfCAyLjQgICAgfCAyLjAgICAgfCAyLjAgICAgfCAwLjcgICAgfCAwLjcgICAgfCAwLjcgICAgfAp8IDIwMTcgfCAyLjggICAgfCAzLjQgICAgfCAyLjYgICAgfCAyLjQgICAgfCAyLjQgICAgfCAwLjcgICAgfCAwLjcgICAgfCAwLjcgICAgfAp8IDIwMTggfCAzLjEgICAgfCAzLjYgICAgfCAyLjggICAgfCAyLjggICAgfCAyLjggICAgfCAwLjcgICAgfCAwLjcgICAgfCAwLjcgICAgfAp8IDIwMTkgfCAzLjYgICAgfCA0LjEgICAgfCAzLjIgICAgfCAzLjIgICAgfCAzLjIgICAgfCAwLjggICAgfCAwLjggICAgfCAwLjggICAgfAp8IDIwMjAgfCA0LjEgICAgfCA0LjcgICAgfCAzLjcgICAgfCAzLjcgICAgfCAzLjcgICAgfCAxLjAgICAgfCAxLjAgICAgfCAxLjAgICAgfAp8IDIwMjEgfCA0LjcgICAgfCA1LjQgICAgfCA0LjIgICAgfCA0LjIgICAgfCA0LjIgICAgfCAxLjEgICAgfCAxLjEgICAgfCAxLjEgICAgfAp8IDIwMjIgfCA1LjEgICAgfCA1LjkgICAgfCA0LjggICAgfCA0LjggICAgfCA0LjggICAgfCAxLjIgICAgfCAxLjIgICAgfCAxLjIgICAgfAoK6LWE5paZ5p2l5rqQ77yaMjAxMeW5tC0yMDIy5bm05ZCE5YWs5Y+45bm05oql77yM5rW36YCa6K+B5Yi456CU56m25omA
表13IAS39與IFRS9關于金融資產分類與計量規定_第24頁
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
表13IAS39與IFRS9關于金融資產分類與計量規定_第25頁
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
表13IAS39與IFRS9關于金融資產分類與計量規定_第26頁
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
表13IAS39與IFRS9關于金融資產分類與計量規定_第27頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第28頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第29頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第30頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第31頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第32頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第33頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第34頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第35頁
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表13IAS39與IFRS9關于金融資產分類與計量規定_第36頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第37頁
表13IAS39與IFRS9關于金融資產分類與計量規定_第38頁
所屬報告： 保險行業海內外保險資金投資分析（上）：兼收并蓄博采眾長-230606（23頁）.pdf
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