並前往https://www.fsc.gov.tw/websitedowndoc?file=chib/202012241044410.pdf&filedisplay=%E9%99%84%E4%BB%B6E-IFRS17%E4%B8%AD%E6%96%87%E7%89%88%E5%85%AC%E5%A0%B1%282019%E7%89%88%29.pdf