並前往https://www2.deloitte.com/content/dam/Deloitte/tw/Documents/financial-services/tw-fsi-%E4%BF%9D%E9%9A%AA%E9%9D%A2%E9%9D%A2%E8%A7%80_IFRS%2017%E5%8F%8A%E4%BF%9D%E7%B2%BE%E7%AE%97%E5%AF%A6%E5%8B%99%E8%A7%A3%E6%9E%90_Final.pdf