IFRS17하에서 손실부담계약을 고려한 일반손해보험의 위험조정 측정

Abstract

In IFRS 17, future profits from insurance contracts expressed as contractual service margins are recognized separately over the insurance period, but losses are recognized immediately, so the insurance contract portfolio is measured by dividing it into two or more groups other than a group of onerous contracts and a group of onerous contracts. Meanwhile, short-term insurance can be evaluated using a premium allocation approach rather than a general model, but a general model including contractual service margin is needed to measure onerous contracts. This study is significant in that it proposes a method to evaluate onerous contracts for short-term insurance using automobile insurance contracts among general insurance and to practically consider the level of trust in risk adjustment. In supervisory accounting, the risk adjustment of insurance liabilities is to apply the larger amount between the amount considering the company's own risk aversion propensity and the amount presented as supervisory standards, so it is expected that this study can be used when calculating the company's own standards.