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損益表

合併綜合損益表

第三季 (最新)

單季

(TWD千元)	2024年第三季		2023年第三季		2022年第三季		2021年第三季		2020年第三季		2019年第三季		2018年第三季		2017年第三季		2016年第三季		2015年第三季		2014年第三季		2013年第三季		2012年第三季
(TWD千元)	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%
營業收入
保費收入
簽單保費收入	18,157,486		18,158,346		19,251,156		21,843,922		25,043,554		29,754,030		31,659,187		33,471,024		33,713,988		31,165,944		32,767,418		29,423,880		26,073,561
保費收入合計	18,157,486		18,158,346		19,251,156		21,843,922		25,043,554		29,754,030		31,659,187		33,471,024		33,713,988		31,165,944		32,767,418		29,423,880		26,073,561
再保費支出	864,204		793,954		726,399		613,769		572,071		427,659		99,451		99,817		86,610		68,786		1,335,242		1,558,161		1,495,444
未滿期保費準備淨變動
未滿期保費準備淨變動	29,823		(23,799)		(2,011)		(42,730)		(7,459)		(6,882)		30,214
自留滿期保費收入	17,263,459		17,388,191		18,526,768		21,272,883		24,478,942		29,333,253		31,529,522		33,488,855		33,707,111		31,067,353		31,451,066		27,863,748		24,589,855
再保佣金收入	41,882		29,496		7,892		3,232		(2,893)		5,710		6,104		10,185		5,959		5,875		380,482		522,670		536,523
手續費收入
手續費收入合計	908,609		776,618		616,201		595,830		422,889		374,676		306,029		143,863		119,252		121,758		118,611		119,115		117,382
淨投資損益
利息收入	9,483,832		9,309,189		8,884,583		7,978,664		8,064,828		8,925,450		8,366,400		7,301,992		6,614,597		5,920,217		4,895,929		3,646,289		3,196,150
透過損益按公允價值衡量之金融資產及負債損益	7,457,430		(20,122,766)		(33,550,493)		(2,599,403)		4,563,772		39,454		(5,254,180)		636,762		7,441,443		(13,123,175)		(2,080,409)		1,004,416		805,453
除列按攤銷後成本衡量之金融資產淨損益	(146,233)		(68,685)		0		(18,702)		717,022		3,678,139		(21,947)
透過其他綜合損益按公允價值衡量之金融資產已實現損益	0		10,635		25,123		121,675		875,859		270,415		235,792
採用權益法認列之關聯企業及合資損益之份額	(1,876)		(2,708)		32,358		90,936		83,610		68,519		16,448
兌換損益－投資	(16,331,007)		23,415,806		40,050,693		(329,582)		(7,628,017)		(1,790,620)		(58,316)		(1,117,208)		(8,947,117)		14,471,786		1,832,913		(1,319,644)		(1,340,954)
外匯價格變動準備淨變動	3,896,514		(1,328,370)		(5,077,008)		(223,298)		0		431,715		200,841		(265,133)		432,865		(875,012)		(88,359)		(3,416)		72,580
投資性不動產損益	82,403		88,726		1,401,694		131,272		123,142		81,117		125,081		126,304		122,838		118,384		125,664		62,507		854,526
投資之預期信用減損損失及迴轉利益	9,063		(14,984)		102,459		20,663		(1,893)		192,748		(46,311)
其他淨投資損益	0		0		0		0						0
採用覆蓋法重分類之損益	1,353,516		2,665,729		(1,444,751)		3,010,879		1,081,722		(639,550)		2,764,449
淨投資損益	5,803,642		13,952,572		10,424,658		8,183,104		7,880,045		11,257,387		6,328,257		9,756,394		7,744,117		6,990,147		6,582,023		4,859,267		4,384,552
其他營業收入
其他營業收入合計	(1,821)		30,406		7,547		16,465		10,795		10,907		11,934		9,686		752		14,481		13,315		31,664		25,385
分離帳戶保險商品收益	4,409,285		2,105,827		1,050,415		(62,294)		3,494,278		1,523,859		1,831,746		5,937,076		2,711,592		(736,607)		91,803		3,963,595		4,371,368
營業收入合計	28,425,056		34,283,110		30,633,481		30,009,220		36,284,056		42,505,792		40,013,592		49,346,059		44,288,783		37,463,007		38,637,300		37,360,059		34,025,065
營業成本
保險賠款與給付
保險賠款與給付合計	22,656,387		22,357,035		25,814,368		18,185,876		15,725,308		14,912,097		14,114,518		11,905,484		10,798,096		10,390,782		8,638,375		5,826,963		7,436,321
攤回再保賠款與給付	765,025		680,172		626,362		510,029		581,893		409,931		52,684		38,643		36,504		83,027		913,000		972,546		863,039
自留保險賠款與給付	21,891,362		21,676,863		25,188,006		17,675,847		15,143,415		14,502,166		14,061,834		11,866,841		10,761,592		10,307,755		7,725,375		4,854,417		6,573,282
其他保險負債淨變動
其他保險負債淨變動合計	4,272,904		4,819,906		1,895,723		11,005,515		16,303,186		21,018,921		23,413,842
承保費用	7,381		7,582		8,074		6,415		9,421		9,305		11,510		13,506		15,017		15,679		12,277		10,518		11,938
佣金費用
佣金費用合計	1,476,176		1,412,239		1,229,924		1,336,980		1,593,361		1,834,905		1,895,370		2,309,603		2,827,532		2,700,576		3,069,401		2,363,733		2,407,258
其他營業成本
其他營業成本合計	187,350		140,978		126,082		122,168		131,152		143,174		152,254		148,656		115,666		104,210		56,140		55,528		34,670
分離帳戶保險商品費用	4,409,285		2,105,827		1,050,415		(62,294)		3,494,278		1,523,859		1,831,746		5,937,076		2,711,592		(736,607)		91,803		3,963,595		4,371,368
營業成本合計	32,244,458		30,163,395		29,498,224		30,084,631		36,674,813		39,032,330		41,366,556		45,927,216		41,949,002		35,109,630		36,001,973		35,574,323		32,516,548
營業費用
業務費用	101,198		103,702		155,637		142,519		162,005		138,532		139,770		123,861		128,373		130,995		118,615		110,017		73,424
管理費用	1,078,336		1,009,065		1,046,440		967,467		738,597		973,160		917,700		973,090		1,009,154		1,051,964		994,413		888,645		821,866
員工訓練費用	33,993		35,863		(26,474)		(37,676)		(7,819)		61,009		65,792		94,478		114,085		99,445		102,818		66,508		67,320
非投資之預期信用減損損失及迴轉利益	(236)		(7)		(1,326)		(2,886)		6		4,763		0
營業費用合計	1,213,291		1,148,623		1,174,277		1,069,424		892,789		1,177,464		1,123,262		1,191,429		1,251,612		1,282,404		1,215,846		1,065,170		962,610
營業利益（損失）	(5,032,693)		2,971,092		(39,020)		(1,144,835)		(1,283,546)		2,295,998		(2,476,226)		2,227,414		1,088,169		1,070,973		1,419,481		720,566		545,907
營業外收入及支出
營業外收入及支出合計	21,302		19,765		24,590		34,504		32,557		29,092		38,229		(42,262)		(7,150)		(5,240)		(16,823)		(2,708)		1,326,146
繼續營業單位稅前淨利（淨損）	(5,011,391)		2,990,857		(14,430)		(1,110,331)		(1,250,989)		2,325,090		(2,437,997)		2,185,152		1,081,019		1,065,733		1,402,658		717,858		1,872,053
所得稅費用(利益)
所得稅費用（利益）淨額	(1,381,428)		409,079		(1,069,756)		(321,744)		(158,286)		526,224		(478,562)		347,514		(328,013)		(148,193)		44,696		(37,768)		263,678
繼續營業單位本期純益（純損）	(3,629,963)		2,581,778		1,055,326		(788,587)		(1,092,703)		1,798,866		(1,959,435)		1,837,638		1,409,032		1,213,926		1,357,962		755,626		1,608,375
本期淨利（淨損）	(3,629,963)		2,581,778		1,055,326		(788,587)		(1,092,703)		1,798,866		(1,959,435)		1,837,638		1,409,032		1,213,926		1,357,962		755,626		1,608,375
其他綜合損益(稅後淨額)
不重分類至損益之項目
不動產重估增值	0												0										0		0
透過其他綜合損益按公允價值衡量之權益工具評價損益	(90)		92,070		(194,722)		50,662		35,733		(239,158)		(38,728)
採用權益法認列之關聯企業及合資之其他綜合損益份額－不重分類至損益之項目	(54)		473		208		(80)		1,223		136		(223)
與不重分類之項目相關之所得稅	0		0		0		0		0		(34,847)		(10,297)
不重分類至損益之項目總額	(144)		92,543		(194,514)		50,582		36,956		(204,175)		(28,654)
後續可能重分類至損益之項目
透過其他綜合損益按公允價值衡量之債務工具損益	417,755		(7,888)		(1,539,744)		(139,233)		(916,518)		19,967		(173,024)
採用權益法認列之關聯企業及合資之其他綜合損益份額－可能重分類至損益之項目	0		0		0		0						0
採用覆蓋法重分類之其他綜合損益	(1,353,516)		(2,665,729)		1,444,751		(3,010,879)		(1,081,722)		639,550		(2,764,449)
與可能重分類之項目相關之所得稅	(16,674)		(22,244)		(92,352)		(177,506)		(56,116)		(97,303)		(163,261)
後續可能重分類至損益之項目總額	(919,087)		(2,651,373)		(2,641)		(2,972,606)		(1,942,124)		756,820		(2,774,212)
其他綜合損益（稅後淨額）合計	(919,231)		(2,558,830)		(197,155)		(2,922,024)		(1,905,168)		552,645		(2,802,866)		188,131		1,247,341		(3,610,317)		(2,265,134)		(1,010,538)		1,379,651
本期綜合損益總額	(4,549,194)		22,948		858,171		(3,710,611)		(2,997,871)		2,351,511		(4,762,301)		2,025,769		2,656,373		(2,396,391)		(907,172)		(254,912)		2,988,026
基本每股盈餘
基本每股盈餘合計	(0.7)		0.56		0.34		(0.3)		(0.46)		0.76		(0.88)		0.97		0.85		0.82		1		0.62		1.38
稀釋每股盈餘
稀釋每股盈餘合計	(0.7)		0.56		0.34		(0.3)		(0.46)		0.76		(0.88)		0.97		0.84		0.81		1		0		0

今年初累積至今

(TWD千元)	2024年前9個月		2023年前9個月		2022年前9個月		2021年前9個月		2020年前9個月		2019年前9個月		2018年前9個月		2017年前9個月		2016年前9個月		2015年前9個月		2014年前9個月		2013年前9個月		2012年前9個月
(TWD千元)	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%
營業收入
保費收入
簽單保費收入	55,676,079		57,567,779		62,176,012		72,749,972		82,765,529		92,175,331		96,982,923		101,092,463		99,212,503		96,394,899		94,211,890		86,845,744		71,207,911
保費收入合計	55,676,079		57,567,779		62,176,012		72,749,972		82,765,529		92,175,331		96,982,923		101,092,463		99,212,503		96,394,899		94,211,890		86,845,744		71,207,911
再保費支出	2,592,737		2,391,566		2,178,496		1,823,052		1,688,525		1,251,125		274,661		293,108		244,959		549,814		3,957,784		4,590,994		4,427,010
未滿期保費準備淨變動
未滿期保費準備淨變動	134,428		137,967		131,975		105,923		117,475		80,345		136,311
自留滿期保費收入	52,948,914		55,038,246		59,865,541		70,820,997		80,959,529		90,843,861		96,571,951		100,789,536		98,954,371		95,222,358		89,865,158		82,204,152		66,752,417
再保佣金收入	63,025		55,935		17,453		11,709		(889)		6,092		14,939		30,709		20,467		54,101		1,237,366		1,617,808		1,585,063
手續費收入
手續費收入合計	2,539,669		2,270,802		1,948,164		1,713,050		1,258,358		1,043,903		807,945		404,057		361,775		373,233		365,462		370,974		370,659
淨投資損益
利息收入	28,111,089		27,318,401		25,546,384		23,311,714		25,067,911		26,268,641		24,299,242		21,654,303		19,182,228		16,671,066		13,762,555		10,881,708		9,610,511
透過損益按公允價值衡量之金融資產及負債損益	(12,600,743)		(25,523,946)		(81,289,370)		5,397,674		2,669,051		149,050		(18,734,885)		17,134,958		13,265,556		(8,626,623)		(3,562,596)		(2,194,463)		786,883
除列按攤銷後成本衡量之金融資產淨損益	(284,660)		(68,685)		2,026,181		6,842,582		4,469,684		5,732,616		133,491
透過其他綜合損益按公允價值衡量之金融資產已實現損益	73,556		10,635		(297,417)		(27,620)		3,173,310		846,223		1,982,508
採用權益法認列之關聯企業及合資損益之份額	(15,199)		36,470		168,997		355,858		212,557		198,187		114,810
兌換損益－投資	19,062,830		31,263,527		80,947,602		(11,790,980)		(15,159,406)		3,440,607		9,512,093		(21,576,219)		(15,858,209)		9,201,789		2,119,944		1,081,579		(2,299,312)
外匯價格變動準備淨變動	(3,177,449)		(2,221,672)		(9,586,629)		(169,810)		1,002,577		(1,017,377)		(999,539)		599,765		724,990		(732,956)		(26,914)		(13,138)		106,715
投資性不動產損益	429,536		261,988		1,687,556		408,822		423,529		952,653		374,021		377,665		371,426		372,781		340,628		180,072		977,565
投資之預期信用減損損失及迴轉利益	(37,408)		45,942		(730,445)		69,207		302,805		108,520		51,102
其他淨投資損益	0		1,258,356		0		240,074						0
採用覆蓋法重分類之損益	1,193,467		(3,696,077)		6,639,738		2,908,826		4,917,068		(7,583,807)		6,126,752
淨投資損益	32,755,019		28,684,939		25,112,597		27,546,347		27,079,086		29,095,313		22,859,595		25,711,196		23,472,613		21,825,828		18,009,934		14,945,586		11,857,564
其他營業收入
其他營業收入合計	55,405		51,419		40,202		17,967		17,755		24,129		32,487		23,697		34,254		46,389		50,663		82,410		81,880
分離帳戶保險商品收益	15,572,761		11,019,783		(3,573,050)		6,818,288		2,607,684		13,045,243		8,552,020		11,980,116		7,008,240		2,763,983		6,372,536		6,860,364		9,059,752
營業收入合計	103,934,793		97,121,124		83,410,907		106,928,358		111,921,523		134,058,541		128,838,937		138,939,311		129,851,720		120,285,892		115,901,119		106,081,294		89,707,335
營業成本
保險賠款與給付
保險賠款與給付合計	66,321,350		69,948,928		65,253,893		56,778,698		46,788,275		45,265,576		43,027,445		35,016,429		34,164,568		52,114,948		28,031,524		16,807,751		23,824,247
攤回再保賠款與給付	2,149,754		1,996,072		1,812,754		1,497,430		1,512,129		1,092,450		110,050		158,945		72,553		590,322		2,621,438		2,724,794		2,570,948
自留保險賠款與給付	64,171,596		67,952,856		63,441,139		55,281,268		45,276,146		44,173,126		42,917,395		34,857,484		34,092,015		51,524,626		25,410,086		14,082,957		21,253,299
其他保險負債淨變動
其他保險負債淨變動合計	15,508,178		13,424,979		21,067,681		36,922,238		54,430,660		63,087,986		67,212,823
承保費用	21,725		23,222		22,565		21,485		27,702		29,871		37,155		40,508		38,944		40,717		33,601		27,774		31,231
佣金費用
佣金費用合計	4,332,217		4,408,872		4,197,679		4,501,132		5,602,068		6,253,548		6,671,151		7,521,431		8,491,979		8,559,632		8,320,099		7,066,058		6,720,239
其他營業成本
其他營業成本合計	493,935		442,079		387,445		388,113		416,764		429,197		443,482		424,628		314,856		313,788		137,231		130,612		96,864
分離帳戶保險商品費用	15,572,761		11,019,783		(3,573,050)		6,818,288		2,607,684		13,045,243		8,552,020		11,980,116		7,008,240		2,763,983		6,372,536		6,860,364		9,059,752
營業成本合計	100,100,412		97,271,791		85,543,459		103,932,524		108,361,024		127,018,971		125,834,026		130,618,593		121,756,411		111,940,104		109,897,824		100,693,851		85,899,591
營業費用
業務費用	274,642		283,325		345,075		348,629		451,437		372,278		435,496		459,250		413,516		419,963		381,843		356,362		195,477
管理費用	3,126,097		3,031,332		2,916,470		2,958,964		2,682,807		2,795,050		2,841,988		2,924,542		2,969,256		2,982,342		2,748,589		2,499,991		2,267,834
員工訓練費用	92,668		128,822		30,000		27,361		60,582		131,577		199,843		251,422		438,956		417,249		367,238		303,380		321,153
非投資之預期信用減損損失及迴轉利益	(5,791)		2,549		(2,232)		(2,696)		8,689		4,590		0
營業費用合計	3,487,616		3,446,028		3,289,313		3,332,258		3,203,515		3,303,495		3,477,327		3,635,214		3,821,728		3,819,554		3,497,670		3,159,733		2,784,464
營業利益（損失）	346,765		(3,596,695)		(5,421,865)		(336,424)		356,984		3,736,075		(472,416)		4,685,504		4,273,581		4,526,234		2,505,625		2,227,710		1,023,280
營業外收入及支出
營業外收入及支出合計	76,041		49,770		87,427		110,178		145,581		94,737		96,466		39,377		(38,809)		(4,412)		(44,881)		(39,494)		1,288,357
繼續營業單位稅前淨利（淨損）	422,806		(3,546,925)		(5,334,438)		(226,246)		502,565		3,830,812		(375,950)		4,724,881		4,234,772		4,521,822		2,460,744		2,188,216		2,311,637
所得稅費用(利益)
所得稅費用（利益）淨額	(2,263,791)		(1,487,605)		328,557		(2,185,056)		146,921		333,247		(767,652)		458,121		94,848		594,308		278,679		(96,909)		26,334
繼續營業單位本期純益（純損）	2,686,597		(2,059,320)		(5,662,995)		1,958,810		355,644		3,497,565		391,702		4,266,760		4,139,924		3,927,514		2,182,065		2,285,125		2,285,303
本期淨利（淨損）	2,686,597		(2,059,320)		(5,662,995)		1,958,810		355,644		3,497,565		391,702		4,266,760		4,139,924		3,927,514		2,182,065		2,285,125		2,285,303
其他綜合損益(稅後淨額)
不重分類至損益之項目
不動產重估增值	851,968												0										0		0
透過其他綜合損益按公允價值衡量之權益工具評價損益	(86,690)		109,336		(363,345)		168,493		15,242		(248,608)		(45,355)
採用權益法認列之關聯企業及合資之其他綜合損益份額－不重分類至損益之項目	(68)		461		(179)		1,619		1,373		42		457
與不重分類之項目相關之所得稅	209,605		0		0		0		(451)		5,417		(16,526)
不重分類至損益之項目總額	555,605		109,797		(363,524)		170,112		17,066		(253,983)		(28,372)
後續可能重分類至損益之項目
透過其他綜合損益按公允價值衡量之債務工具損益	30,373		6,142,891		(6,160,919)		(1,017,494)		(51,904)		48,897		(3,246,971)
採用權益法認列之關聯企業及合資之其他綜合損益份額－可能重分類至損益之項目	0		853		0		(9)						0
採用覆蓋法重分類之其他綜合損益	(1,193,467)		3,696,077		(6,639,738)		(2,908,826)		(4,917,068)		7,583,807		(6,126,752)
與可能重分類之項目相關之所得稅	94,355		1,029,844		(812,980)		(240,549)		(199,064)		819,411		(1,223,469)
後續可能重分類至損益之項目總額	(1,257,449)		8,809,977		(11,987,677)		(3,685,780)		(4,769,908)		6,813,293		(8,150,254)
其他綜合損益（稅後淨額）合計	(701,844)		8,919,774		(12,351,201)		(3,515,668)		(4,752,842)		6,559,310		(8,178,626)		2,826,592		1,584,604		(5,272,919)		2,876		(5,283,242)		1,766,277
本期綜合損益總額	1,984,753		6,860,454		(18,014,196)		(1,556,858)		(4,397,198)		10,056,875		(7,786,924)		7,093,352		5,724,528		(1,345,405)		2,184,941		(2,998,117)		4,051,580
基本每股盈餘
基本每股盈餘合計	0.52		(0.46)		(1.9)		0.76		0.15		1.47		0.18		2.32		2.48		2.64		1.65		1.86		1.99
稀釋每股盈餘
稀釋每股盈餘合計	0.52		(0.46)		(1.9)		0.76		0.15		1.47		0.18		2.32		2.48		2.63		1.65		1.86		0

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