随着保险行业新会计准则的全面实施,FVOCI科目正在深刻影响险资配置格局。 东吴证券孙婷团队认为,这一科目的运用将直接决定保险公司利润表的波动性,进而影响其投资策略和资产配置方向。 对于险企资产会计分类占比来说并没有一个统一的标准,各险企需要针对自身情况做出适合自己的选择。对利润波动性有要求的公司可能会更倾向于提升FVOCI科目资产占比;对自身投资能力有信心、希望通过投资提升盈利能力的公司可能会更...
Source Link随着保险行业新会计准则的全面实施,FVOCI科目正在深刻影响险资配置格局。 东吴证券孙婷团队认为,这一科目的运用将直接决定保险公司利润表的波动性,进而影响其投资策略和资产配置方向。 对于险企资产会计分类占比来说并没有一个统一的标准,各险企需要针对自身情况做出适合自己的选择。对利润波动性有要求的公司可能会更倾向于提升FVOCI科目资产占比;对自身投资能力有信心、希望通过投资提升盈利能力的公司可能会更...
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