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損益表

合併綜合損益表

第二季 (最新)

單季

(TWD千元)	2024年第二季		2023年第二季		2022年第二季		2021年第二季		2020年第二季		2019年第二季		2018年第二季		2017年第二季		2016年第二季		2015年第二季		2014年第二季		2013年第二季		2012年第二季
(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	17,231,342		17,786,819		18,513,506		21,012,517		23,577,529		25,990,777		25,470,041		25,721,381		26,208,699		25,288,994		25,607,274		23,484,093		20,187,800
保費收入合計	17,231,342		17,786,819		18,513,506		21,012,517		23,577,529		25,990,777		25,470,041		25,721,381		26,208,699		25,288,994		25,607,274		23,484,093		20,187,800
再保費支出	888,534		816,935		749,030		621,890		554,689		414,171		86,288		89,788		76,083		72,869		1,292,497		1,488,822		1,415,001
未滿期保費準備淨變動
未滿期保費準備淨變動	(127,733)		(124,517)		(138,901)		(124,260)		(120,797)		(137,000)		(203,932)
自留滿期保費收入	16,470,541		17,094,401		17,903,377		20,514,887		23,143,637		25,713,606		25,587,685		26,185,122		26,695,598		25,560,646		24,148,600		21,930,338		18,768,483
再保佣金收入	13,248		15,651		5,957		5,336		(2,583)		(3,060)		5,310		13,977		9,029		10,467		380,785		472,797		447,368
手續費收入
手續費收入合計	874,159		825,070		664,301		581,316		420,416		360,038		291,079		137,027		123,562		131,378		127,320		131,973		131,969
淨投資損益
利息收入	9,484,281		9,122,200		8,464,483		7,738,866		8,291,072		8,820,405		8,157,560		7,218,084		6,444,769		5,466,331		4,203,696		3,502,482		3,327,488
透過損益按公允價值衡量之金融資產及負債損益	(5,827,363)		(10,771,112)		(26,900,510)		9,571,209		12,273,910		(4,905,955)		(18,981,330)		(2,446,505)		120,453		1,873,900		2,077,572		114,506		(1,540,797)
除列按攤銷後成本衡量之金融資產淨損益	0		0		0		869,548		3,752,662		1,850,865		133,589
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		0		(367,008)		(56,280)		520,105		427,550		316,209
採用權益法認列之關聯企業及合資損益之份額	(7,724)		(1,347)		66,811		152,508		104,218		55,218		60,298
兌換損益－投資	9,729,478		13,188,563		21,128,348		(11,526,568)		(8,789,870)		3,332,373		20,012,929		1,708,330		(766,472)		(2,395,400)		(2,757,620)		(430,231)		1,119,743
外匯價格變動準備淨變動	(1,689,484)		(1,504,295)		(2,394,876)		624,353		1,380,025		(1,013,972)		(1,114,231)		(87,696)		224,157		198,052		98,178		(49,454)		(46,239)
投資性不動產損益	261,353		81,494		149,212		143,063		173,823		743,499		123,700		127,065		123,455		127,836		115,895		58,016		59,469
投資之預期信用減損損失及迴轉利益	(49,626)		9,961		(88,310)		19,192		299,152		(105,436)
其他淨投資損益	0		3,865		0		213,885
採用覆蓋法重分類之損益	1,854,056		(1,725,931)		7,701,718		325,988		(8,165,263)		1,002,166		1,537,035
淨投資損益	13,754,971		8,403,398		7,759,868		8,075,764		9,839,834		10,206,713		10,420,967		10,191,896		8,159,390		7,419,457		6,106,029		5,216,096		3,983,210
其他營業收入
其他營業收入合計	28,210		14,177		18,272		708		(9,682)		7,525		9,787		10,684		28,253		17,007		10,425		19,637		30,403
分離帳戶保險商品收益	4,229,327		4,818,467		(4,802,936)		3,523,686		7,942,539		4,789,167		4,307,639		3,607,823		2,101,024		1,004,699		2,612,019		(1,236,918)		(110,848)
營業收入合計	35,370,456		31,171,164		21,548,839		32,701,697		41,334,161		41,073,989		40,622,467		40,146,529		37,116,856		34,143,654		33,385,178		26,533,923		23,250,585
營業成本
保險賠款與給付
保險賠款與給付合計	22,770,025		23,470,829		21,528,187		20,944,396		14,295,481		15,511,924		14,700,761		11,485,688		11,425,365		8,157,704		9,750,313		5,780,089		7,408,079
攤回再保賠款與給付	711,607		691,524		588,654		507,678		464,950		357,024		27,060		66,466		23,450		118,171		896,512		942,658		895,455
自留保險賠款與給付	22,058,418		22,779,305		20,939,533		20,436,718		13,830,531		15,154,900		14,673,701		11,419,222		11,401,915		8,039,533		8,853,801		4,837,431		6,512,624
其他保險負債淨變動
其他保險負債淨變動合計	3,662,170		3,152,101		5,182,275		7,363,862		15,586,541		16,244,339		14,519,610
承保費用	7,337		8,351		7,221		7,308		8,069		10,357		12,877		12,058		11,625		13,178		10,821		9,088		10,466
佣金費用
佣金費用合計	1,448,531		1,559,942		1,380,457		1,484,978		1,725,592		2,059,651		2,192,992		2,027,397		2,285,417		2,394,056		2,282,270		1,902,304		1,967,385
其他營業成本
其他營業成本合計	133,730		126,155		123,893		119,026		128,027		132,442		130,264		123,431		91,865		92,817		34,018		36,982		27,498
分離帳戶保險商品費用	4,229,327		4,818,467		(4,802,936)		3,523,686		7,942,539		4,789,167		4,307,639		3,607,823		2,101,024		1,004,699		2,612,019		(1,236,918)		(110,848)
營業成本合計	31,539,513		32,444,321		22,830,443		32,935,578		39,221,299		38,390,856		35,837,083		35,282,376		33,738,245		30,865,251		30,594,597		24,233,028		21,586,518
營業費用
業務費用	85,545		94,211		93,173		96,687		168,198		117,968		147,253		155,740		148,201		148,553		133,628		164,683		69,506
管理費用	1,053,762		1,071,473		888,826		1,018,868		981,900		934,945		1,062,264		975,792		999,931		990,976		941,560		806,037		759,456
員工訓練費用	40,110		70,799		32,864		44,285		28,446		44,501		101,058		48,350		70,646		81,531		118,323		116,079		136,111
非投資之預期信用減損損失及迴轉利益	(170)		2,848		(132)		193		7,403		521
營業費用合計	1,179,247		1,239,331		1,014,731		1,160,033		1,185,947		1,097,935		1,310,575		1,179,882		1,218,778		1,221,060		1,193,511		1,086,799		965,073
營業利益（損失）	2,651,696		(2,512,488)		(2,296,335)		(1,393,914)		926,915		1,585,198		3,474,809		3,684,271		2,159,833		2,057,343		1,597,070		1,214,096		698,994
營業外收入及支出
營業外收入及支出合計	22,012		(111)		29,347		35,180		55,498		31,909		16,363		11,885		(16,108)		(3,022)		(15,395)		(20,530)		(11,442)
繼續營業單位稅前淨利（淨損）	2,673,708		(2,512,599)		(2,266,988)		(1,358,734)		982,413		1,617,107		3,491,172		3,696,156		2,143,725		2,054,321		1,581,675		1,193,566		687,552
所得稅費用(利益)
所得稅費用（利益）淨額	(585,388)		(789,405)		1,133,339		(2,471,008)		178,436		(65,190)		261,538		(27,884)		(407,569)		68,081		128,446		137,919		103,130
繼續營業單位本期純益（純損）	3,259,096		(1,723,194)		(3,400,327)		1,112,274		803,977		1,682,297		3,229,634		3,724,040		2,551,294		1,986,240		1,453,229		1,055,647		584,422
本期淨利（淨損）	3,259,096		(1,723,194)		(3,400,327)		1,112,274		803,977		1,682,297		3,229,634		3,724,040		2,551,294		1,986,240		1,453,229		1,055,647		584,422
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
透過其他綜合損益按公允價值衡量之權益工具評價損益	(40,419)		23,919		(63,538)		44,801		(20,002)		(31,100)		(14,462)
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	86		(102)		(243)		1,005		(22)		2		545
與不重分類之項目相關之所得稅	209,605		0		0		0		0		29,413		(71)
不重分類至損益之項目總額	602,030		23,817		(63,781)		45,806		(20,024)		(60,511)		(13,846)
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	(211,748)		33,161		(2,930,536)		632,929		(235,946)		(31,417)		(560,990)
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	(1,854,056)		1,725,931		(7,701,718)		(325,988)		8,165,263		(1,002,166)		(1,537,035)
與可能重分類之項目相關之所得稅	4,286		183,298		(631,307)		145,066		307,840		3,925		(333,693)
後續可能重分類至損益之項目總額	(2,070,090)		1,575,794		(10,000,947)		161,875		7,621,477		(1,037,508)		(1,764,332)
其他綜合損益（稅後淨額）合計	(1,468,060)		1,599,611		(10,064,728)		207,681		7,601,453		(1,098,019)		(1,778,178)		1,457,990		(1,673,128)		(2,567,813)		437,325		(3,883,808)		(2,400,582)
本期綜合損益總額	1,791,036		(123,583)		(13,465,055)		1,319,955		8,405,430		584,278		1,451,456		5,182,030		878,166		(581,573)		1,890,554		(2,828,161)		(1,816,160)
基本每股盈餘
基本每股盈餘合計	0.64		(0.37)		(1.1)		0.44		0.34		0.71		1.46		2.05		1.61		1.47		1.16		0.91		0.54
稀釋每股盈餘
稀釋每股盈餘合計	0.64		(0.37)		(1.1)		0.44		0.34		0.71		1.46		2.04		1.61		1.47		1.16		0.91		0

今年初累積至今

(TWD千元)	2024年前6個月		2023年前6個月		2022年前6個月		2021年前6個月		2020年前6個月		2019年前6個月		2018年前6個月		2017年前6個月		2016年前6個月		2015年前6個月		2014年前6個月		2013年前6個月		2012年前6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	37,518,593		39,409,433		42,924,856		50,906,050		57,721,975		62,421,301		65,323,736		67,621,439		65,498,515		65,228,955		61,444,472		57,421,864		45,134,350
保費收入合計	37,518,593		39,409,433		42,924,856		50,906,050		57,721,975		62,421,301		65,323,736		67,621,439		65,498,515		65,228,955		61,444,472		57,421,864		45,134,350
再保費支出	1,728,533		1,597,612		1,452,097		1,209,283		1,116,454		823,466		175,210		193,291		158,349		481,028		2,622,542		3,032,833		2,931,566
未滿期保費準備淨變動
未滿期保費準備淨變動	104,605		161,766		133,986		148,653		124,934		87,227		106,097
自留滿期保費收入	35,685,455		37,650,055		41,338,773		49,548,114		56,480,587		61,510,608		65,042,429		67,300,681		65,247,260		64,155,005		58,414,092		54,340,404		42,162,562
再保佣金收入	21,143		26,439		9,561		8,477		2,004		382		8,835		20,524		14,507		48,226		856,884		1,095,138		1,048,540
手續費收入
手續費收入合計	1,631,060		1,494,184		1,331,963		1,117,220		835,469		669,227		501,916		260,194		242,523		251,475		246,851		251,859		253,277
淨投資損益
利息收入	18,627,257		18,009,212		16,661,801		15,333,050		17,003,083		17,343,191		15,932,842		14,352,311		12,567,631		10,750,849		8,866,626		7,235,419		6,414,361
透過損益按公允價值衡量之金融資產及負債損益	(20,058,173)		(5,401,180)		(47,738,877)		7,997,077		(1,894,721)		109,596		(13,480,705)		16,498,196		5,824,113		4,496,552		(1,482,187)		(3,198,879)		(18,570)
除列按攤銷後成本衡量之金融資產淨損益	(138,427)		0		2,026,181		6,861,284		3,752,662		2,054,477		155,438
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		0		(322,540)		(149,295)		2,297,451		575,808		1,746,716
採用權益法認列之關聯企業及合資損益之份額	(13,323)		39,178		136,639		264,922		128,947		129,668		98,362
兌換損益－投資	35,393,837		7,847,721		40,896,909		(11,461,398)		(7,531,389)		5,231,227		9,570,409		(20,459,011)		(6,911,093)		(5,269,997)		287,031		2,401,223		(958,358)
外匯價格變動準備淨變動	(7,073,963)		(893,302)		(4,509,621)		53,488		1,002,577		(1,449,092)		(1,200,380)		864,898		292,125		142,056		61,445		(9,722)		34,135
投資性不動產損益	347,133		173,262		285,862		277,550		300,387		871,536		248,940		251,361		248,587		254,397		214,964		117,565		123,039
投資之預期信用減損損失及迴轉利益	(46,471)		60,926		(832,904)		48,544		304,698		(84,228)
其他淨投資損益	0		1,258,356		0		240,074
採用覆蓋法重分類之損益	(160,049)		(6,361,806)		8,084,489		(102,053)		3,835,346		(6,944,257)		3,362,303
淨投資損益	26,951,377		14,732,367		14,687,939		19,363,243		19,199,041		17,837,926		16,531,338		15,954,802		15,728,495		14,835,681		11,427,911		10,086,319		7,473,012
其他營業收入
其他營業收入合計	57,226		21,013		32,655		1,502		6,960		13,222		20,553		14,011		33,502		31,908		37,348		50,746		56,495
分離帳戶保險商品收益	11,163,476		8,913,956		(4,623,465)		6,880,582		(886,594)		11,521,384		6,720,274		6,043,040		4,296,648		3,500,590		6,280,733		2,896,769		4,688,384
營業收入合計	75,509,737		62,838,014		52,777,426		76,919,138		75,637,467		91,552,749		88,825,345		89,593,252		85,562,935		82,822,885		77,263,819		68,721,235		55,682,270
營業成本
保險賠款與給付
保險賠款與給付合計	43,664,963		47,591,893		39,439,525		38,592,822		31,062,967		30,353,479		28,912,927		23,110,945		23,366,472		41,724,166		19,393,149		10,980,788		16,387,926
攤回再保賠款與給付	1,384,729		1,315,900		1,186,392		987,401		930,236		682,519		57,366		120,302		36,049		507,295		1,708,438		1,752,248		1,707,909
自留保險賠款與給付	42,280,234		46,275,993		38,253,133		37,605,421		30,132,731		29,670,960		28,855,561		22,990,643		23,330,423		41,216,871		17,684,711		9,228,540		14,680,017
其他保險負債淨變動
其他保險負債淨變動合計	11,235,274		8,605,073		19,171,958		25,916,723		38,127,474		42,069,065		43,798,981
承保費用	14,344		15,640		14,491		15,070		18,281		20,566		25,645		27,002		23,927		25,038		21,324		17,256		19,293
佣金費用
佣金費用合計	2,856,041		2,996,633		2,967,755		3,164,152		4,008,707		4,418,643		4,775,781		5,211,828		5,664,448		5,859,056		5,250,698		4,702,325		4,312,981
其他營業成本
其他營業成本合計	306,585		301,101		261,363		265,945		285,612		286,023		291,228		275,972		199,190		209,578		81,091		75,084		62,194
分離帳戶保險商品費用	11,163,476		8,913,956		(4,623,465)		6,880,582		(886,594)		11,521,384		6,720,274		6,043,040		4,296,648		3,500,590		6,280,733		2,896,769		4,688,384
營業成本合計	67,855,954		67,108,396		56,045,235		73,847,893		71,686,211		87,986,641		84,467,470		84,691,377		79,807,409		76,830,474		73,895,851		65,119,528		53,383,043
營業費用
業務費用	173,444		179,623		189,438		206,110		289,432		233,746		295,726		335,389		285,142		288,969		263,228		246,345		122,053
管理費用	2,047,761		2,022,267		1,870,030		1,991,497		1,944,210		1,821,890		1,924,288		1,951,452		1,960,103		1,930,377		1,754,176		1,611,346		1,445,968
員工訓練費用	58,675		92,959		56,474		65,037		68,401		70,568		134,051		156,944		324,870		317,804		264,420		236,872		253,833
非投資之預期信用減損損失及迴轉利益	(5,555)		2,556		(906)		190		8,683		(173)
營業費用合計	2,274,325		2,297,405		2,115,036		2,262,834		2,310,726		2,126,031		2,354,065		2,443,785		2,570,115		2,537,150		2,281,824		2,094,563		1,821,854
營業利益（損失）	5,379,458		(6,567,787)		(5,382,845)		808,411		1,640,530		1,440,077		2,003,810		2,458,090		3,185,411		3,455,261		1,086,144		1,507,144		477,373
營業外收入及支出
營業外收入及支出合計	54,739		30,005		62,837		75,674		113,024		65,645		58,237		81,639		(31,659)		828		(28,058)		(36,786)		(37,789)
繼續營業單位稅前淨利（淨損）	5,434,197		(6,537,782)		(5,320,008)		884,085		1,753,554		1,505,722		2,062,047		2,539,729		3,153,752		3,456,089		1,058,086		1,470,358		439,584
所得稅費用(利益)
所得稅費用（利益）淨額	(882,363)		(1,896,684)		1,398,313		(1,863,312)		305,207		(192,977)		(289,090)		110,607		422,860		742,501		233,983		(59,141)		(237,344)
繼續營業單位本期純益（純損）	6,316,560		(4,641,098)		(6,718,321)		2,747,397		1,448,347		1,698,699		2,351,137		2,429,122		2,730,892		2,713,588		824,103		1,529,499		676,928
本期淨利（淨損）	6,316,560		(4,641,098)		(6,718,321)		2,747,397		1,448,347		1,698,699		2,351,137		2,429,122		2,730,892		2,713,588		824,103		1,529,499		676,928
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
透過其他綜合損益按公允價值衡量之權益工具評價損益	(86,600)		17,266		(168,623)		117,831		(20,491)		(9,450)		(6,627)
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	(14)		(12)		(387)		1,699		150		(94)		680
與不重分類之項目相關之所得稅	209,605		0		0		0		(451)		40,264		(6,229)
不重分類至損益之項目總額	555,749		17,254		(169,010)		119,530		(19,890)		(49,808)		282
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	(387,382)		6,150,779		(4,621,175)		(878,261)		864,614		28,930		(3,073,947)
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	160,049		6,361,806		(8,084,489)		102,053		(3,835,345)		6,944,257		(3,362,303)
與可能重分類之項目相關之所得稅	111,029		1,052,088		(720,628)		(63,043)		(142,948)		916,714		(1,060,208)
後續可能重分類至損益之項目總額	(338,362)		11,461,350		(11,985,036)		(713,174)		(2,827,783)		6,056,473		(5,376,042)
其他綜合損益（稅後淨額）合計	217,387		11,478,604		(12,154,046)		(593,644)		(2,847,673)		6,006,665		(5,375,760)		2,638,461		337,263		(1,662,602)		2,268,010		(4,272,704)		386,626
本期綜合損益總額	6,533,947		6,837,506		(18,872,367)		2,153,753		(1,399,326)		7,705,364		(3,024,623)		5,067,583		3,068,155		1,050,986		3,092,113		(2,743,205)		1,063,554
基本每股盈餘
基本每股盈餘合計	1.24		(1.06)		(2.31)		1.1		0.61		0.72		1.06		1.33		1.72		2.01		0.66		1.32		0.63
稀釋每股盈餘
稀釋每股盈餘合計	1.24		(1.06)		(2.31)		1.1		0.61		0.72		1.06		1.33		1.72		2		0.66		1.32		0

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