{"id":30513,"date":"2025-06-16T10:07:00","date_gmt":"2025-06-16T01:07:00","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=30513"},"modified":"2025-06-17T10:39:57","modified_gmt":"2025-06-17T01:39:57","slug":"%ec%98%88%ec%8b%a4%ec%b0%a8%eb%a1%9c-%eb%a7%8c%eb%93%a0-%ec%8b%a4%ec%a0%81-%ec%98%ac%ed%95%b4-%ec%9e%a5%ea%b8%b0%eb%b3%b4%ed%97%98-%ec%98%81%ec%97%85-%ec%a0%95%ec%a1%b0%ec%a4%80","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=30513","title":{"rendered":"\uc608\uc2e4\ucc28\ub85c \ub9cc\ub4e0 \uc2e4\uc801? \uc62c\ud574 \uc7a5\uae30\ubcf4\ud5d8 \uc601\uc5c5 \uc815\uc870\uc900"},"content":{"rendered":"<h3>|\u2462\uc608\uc2e4\ucc28\uc774\uc775 \ud558\ud5a5\uc138 \uc9c0\uc18d\u2026\uc2e0\uacc4\uc57d CSM \ud655\ubcf4 \uc8fc\ub825<\/h3>\n<p>\uba54\ub9ac\uce20\ud654\uc7ac\ub294 IFRS17 \ub3c4\uc785 \uc774\ud6c4 \uc21c\uc775 \uc131\uc7a5\uc138\ub97c \uc774\uc5b4\uac00\uace0 \uc788\ub2e4. \uc9c0\ub09c\ud574 \ucd9c\ud608 \uacbd\uc7c1\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc601\uc5c5\uc5d0\ub294 \ub2e4\uc18c \uc18c\uadf9\uc801\uc774\uc5c8\uc73c\ub098 \uac00\uc815 \ubcc0\ub3d9 \ud6a8\uacfc\ub85c CSM(\ubcf4\ud5d8\uacc4\uc57d\ub9c8\uc9c4) \uc794\uc561\uc774 \ud06c\uac8c \ub298\uc5c8\ub2e4. \uc7a5\uae30\ubcf4\ud5d8\uc190\uc775\ub3c4 \ub354\ubd88\uc5b4 \uc99d\uac00\ud588\ub2e4. \ub2e4\ub9cc \uc5ec\uc804\ud788 \uc77c\ubd80 \ube44\uc911\uc744 \ucc28\uc9c0\ud558\ub294 \uc608\uc2e4\ucc28\uc774\uc775\uc5d0 \ub300\ud574\uc11c\ub294 \ube44\ud310\uc801 \uc9c0\uc801\ub3c4 \ub098\uc628\ub2e4.<\/p>\n<p>\uba54\ub9ac\uce20\ud654\uc7ac\ub294 \uc62c\ud574\ubd80\ud130 \ubcf8\uaca9\uc801\uc73c\ub85c \uc7a5\uae30\ubcf4\ud5d8 \uc601\uc5c5\uc5d0 \ubc15\ucc28\ub97c \uac00\ud558\uace0 \uc788\ub2e4. \ub2f9\uad6d\uc758 \ubb34\uc800\ud574\uc9c0 \ubcf4\ud5d8 \ud574\uc9c0\uc728 \uad00\ub828 \uc81c\ub3c4 \ubcc0\uacbd\uc73c\ub85c \ud0c0 \ubcf4\ud5d8\uc0ac\ub4e4\uc774 \uc0c1\ud488 \uac00\uaca9\uc744 \uc62c\ub9ac\uc790 \uba54\ub9ac\uce20\ud654\uc7ac\uac00 \uc0c1\ub300\uc801\uc73c\ub85c \uac00\uaca9 \uacbd\uc7c1\ub825\uc744 \uac16\ucd94\uac8c \ub410\ub2e4. \uc608\uc2e4\ucc28\uc774\uc775\uc740 \uc904\uaca0\uc9c0\ub9cc \uc2e0\uacc4\uc57d \ud655\ub300\ub85c \uc7a5\uae30\ubcf4\ud5d8\uc190\uc775\uc774 \ub298\uc5b4\ub0a0 \uac83\uc774\ub77c\ub294 \uc804\ub9dd\uc774\ub2e4.<\/p>\n<p><strong>\u25c7CSM \uc99d\uac00\ud588\uc9c0\ub9cc\u2026\uc21c\uc775 10%\uac00 \uc608\uc2e4\ucc28\uc774\uc775<\/strong><\/p>\n<p>IFRS17 \ub3c4\uc785 \uc774\ud6c4 \uba54\ub9ac\uce20\ud654\uc7ac\ub294 2\ub144 \uc5f0\uc18d \uc21c\uc775 \uc131\uc7a5\uc138\uac00 \uc774\uc5b4\uc9c0\uace0 \uc788\ub2e4. 2023\ub144 1\uc870698\uc5b5\uc6d0\ud558\uba70 DB\uc190\ubcf4\ub97c \uc81c\uce58\uace0 \uc5c5\uacc4 2\uc704\uc5d0 \uc62c\ub790\ub2e4. 2024\ub144\uc5d0\ub294 \uc21c\uc775 1\uc8701502\uc5b5\uc6d0\uc744 \uae30\ub85d\ud558\uba70 \uc804\ub144 \ub300\ube44 7.5% \uc131\uc7a5\ud588\ub2e4.<\/p>\n<p>\uba54\ub9ac\uce20\ud654\uc7ac\ub294 \uc9c0\ub09c\ud574 \uc601\uc5c5\uc5d0\ub294 \uc18c\uadf9\uc801\uc774\uc5c8\ub2e4. \uc7a5\uae30\ubcf4\ud5d8\uc758 \uc2e0\uacc4\uc57d \ud655\ubcf4 \uacbd\uc7c1\uc73c\ub85c CSM \uc804\ud658\ubc30\uc218\uac00 \ub0ae\uc544\uc9c0\uc790 \uc804\ub7b5\uc801\uc73c\ub85c \uc601\uc5c5\uc5d0 \uc801\uadf9 \ub098\uc11c\uc9c0 \uc54a\uc558\ub2e4. \uadf8\ub7ec\ub098 \uac00\uc815 \ubcc0\ub3d9 \ud6a8\uacfc\ub85c \uc190\uc775\uc774 \uc99d\uac00\ud588\ub2e4. \uba54\ub9ac\uce20\ud654\uc7ac\ub294 \uc9c0\ub09c\ud574 CSM \uc794\uc561\uc740 11\uc8701879\uc5b5\uc6d0\uc73c\ub85c \uc804\ub144 \ub9d0 \ub300\ube44 7% \uc99d\uac00\ud588\ub2e4. \uc774\uc911 \uacbd\ud5d8\uc870\uc815\uc5d0 \ub530\ub978 \uc99d\uac00\ubd84\uc774 \uc804\ub144 \ub300\ube44 69\ubc30 \uc99d\uac00\ud55c 1519\uc5b5\uc6d0\uc744 \uae30\ub85d\ud588\ub2e4. \uc774\uc5d0 \ub530\ub77c CSM\uc0c1\uac01\uc774\uc775\uc740 1\uc870698\uc5b5\uc6d0\uc5d0\uc11c 1\uc8701502\uc5b5\uc6d0\uc73c\ub85c \ub298\uc5c8\ub2e4.<\/p>\n<p>\ub2e4\ub9cc \uc608\uc2e4\ucc28 \ube44\uc911\uc774 \ub192\uc740\ub370 \ub530\ub978 \uc9c0\uc801\uc740 \uc774\uc5b4\uc9c0\uace0 \uc788\ub2e4. \uc9c0\ub09c\ud574\ub9d0 \uba54\ub9ac\uce20\ud654\uc7ac\uc758 \uc608\uc2e4\ucc28\uc774\uc775\uc740 1688\uc5b5\uc6d0\uc73c\ub85c \uc804\uccb4 \ub2f9\uae30\uc21c\uc774\uc775(1\uc8707105\uc5b5\uc6d0) \uc911 9.87% \ube44\uc911\uc744 \ucc28\uc9c0\ud558\uace0 \uc788\ub2e4. \uac19\uc740 \uae30\uac04 \ub300\ud615 \uc190\ubcf4\uc0ac\uc778 \uc0bc\uc131\ud654\uc7ac\uc640 DB\uc190\ubcf4\uc758 \uc608\uc2e4\ucc28\uc774\uc775\uc740 \uac01\uac01 807\uc5b5\uc6d0, 550\uc5b5\uc6d0\uc73c\ub85c \uba54\ub9ac\uce20\ud654\uc7ac\uc758 \uc808\ubc18 \uc774\ud558 \uc218\uc900\uc774\ub2e4. \uc5f0\uac04 \uc21c\uc774\uc775\uc5d0\uc11c \uc608\uc2e4\ucc28\uac00 \ucc28\uc9c0\ud558\ub294 \ube44\uc911\ub3c4 3.9%, 3.1% \uc815\ub3c4\ub2e4.<\/p>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-30514\" src=\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/06\/20250612150605252.png\" alt=\"\" width=\"485\" height=\"208\" srcset=\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/06\/20250612150605252.png 485w, https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/06\/20250612150605252-300x129.png 300w, https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/06\/20250612150605252-150x64.png 150w\" sizes=\"auto, (max-width: 485px) 100vw, 485px\" \/><\/div>\n<p>\uc608\uc2e4\ucc28\ub294 \uc2e4\uc81c \ubc1c\uc0dd\ud55c \ubcf4\ud5d8\uae08 \ubc0f \uc0ac\uc5c5\ube44 \ud569\uacc4\uc561\uc774 \ud68c\uc0ac\uac00 \uc608\uc0c1\ud55c \uae08\uc561\ubcf4\ub2e4 \ub354 \ud06c\uac70\ub098 \uc791\uc744 \ub54c\uc758 \uc190\uc775\uc744 \uc778\uc2dd\ud558\ub294 \uacc4\uc815\uc774\ub2e4. \ucd5c\uc801 \uac00\uc815\uc744 \ub3c4\ucd9c\ud574 \uc608\uc2e4\ucc28 \uae08\uc561\uc744 0\uc5d0 \uac00\uae5d\uac8c \uad00\ub9ac\ud558\ub294 \uac83\uc774 \uc774\uc0c1\uc801\uc778 \ubc29\ubc95\uc774\ub2e4.<\/p>\n<p>\uba54\ub9ac\uce20\ud654\uc7ac\uc758 \uacbd\uc6b0 \uc608\uc0c1\uc190\ud574\uc728\uc744 \ub192\uac8c \ucd94\uc815\ud574 CSM \ucd1d\uc561\uc740 \uc791\ub2e4. \ud558\uc9c0\ub9cc \uadf8 \ucc28\uc774\ub97c \uc608\uc2e4\ucc28\uc774\uc775\uc73c\ub85c \ub2e8\uae30\uac04\uc5d0 \ud655\ubcf4\ud560 \uc218 \uc788\ub3c4\ub85d \uad6c\uc870\ub97c \uc9f0\ub2e4\ub294 \uc9c0\uc801\uc774 \ub098\uc628\ub2e4. \uc2e4\uc81c \uc9c0\ub09c\ud574 \uba54\ub9ac\uce20\ud654\uc7ac\uc758 \ubcf4\ud5d8\uae08 \uc608\uc2e4\ucc28\ube44\uc728\uc740 9.31%\ub85c \ub2f9\uad6d\uc758 \uad8c\uace0 \uae30\uc900(\u00b15%)\uc744 \uc6c3\ub3cc\uace0 \uc788\ub2e4.<\/p>\n<p><strong>\u25c7\uc7a5\uae30\ubcf4\ud5d8 \ubcf8\uaca9 \ud655\ub300\u2026\uc81c\ub3c4 \ubcc0\uacbd\u00b7\ubcf4\uc218\uc801 \uac00\uc815\uc73c\ub85c \uc720\ub9ac\ud55c \uc785\uc9c0<\/strong><\/p>\n<p>\uba54\ub9ac\uce20\ud654\uc7ac\ub294 \uc9c0\ub09c 2\ub144\uac04 \ucd9c\ud608\uacbd\uc7c1\uc5d0 \ucc38\uc5ec\ud558\uc9c0 \uc54a\uc558\uc73c\ub098 \uc62c\ud574\ubd80\ud130 \ubcf8\uaca9\uc801\uc73c\ub85c \uc601\uc5c5 \ud655\ub300\uc5d0 \ub098\uc11c\uace0 \uc788\ub2e4. \uae40\uc911\ud604 \uba54\ub9ac\uce20\ud654\uc7ac \ub300\ud45c\ub294 \uc9c0\ub09c 5\uc6d4 \uc5f4\ub9b0 2025\ub144 1\ubd84\uae30 \uba54\ub9ac\uce20\uae08\uc735 \uae30\uc5c5\uc124\uba85\ud68c(IR)\uc5d0\uc11c &#8220;\ud5a5\ud6c4 \uc608\uc2e4\ucc28\uc774\uc775\uc740 \uac10\uc18c\ud558\uaca0\uc9c0\ub9cc \ub298\uc5b4\ub09c CSM \uaddc\ubaa8\uc640 \uc190\uc2e4 \ubd80\ub2f4 \uacc4\uc57d \uac10\uc18c, \uc2e0\uacc4\uc57d \ub9e4\ucd9c\ub7c9 \ud655\ub300\uc640 \uc218\uc775\uc131 \uac1c\uc120\uc73c\ub85c \uc7a5\uae30\ubcf4\ud5d8 \uc190\uc775\uc740 \uafb8\uc900\ud788 \uc99d\uac00\ud560 \uac83\uc73c\ub85c \uae30\ub300\ud55c\ub2e4&#8221;\ub77c\uace0 \ub9d0\ud588\ub2e4.<\/p>\n<p>\uc81c\ub3c4 \ubcc0\uacbd\uc73c\ub85c \uc778\ud574 \uba54\ub9ac\uce20\ud654\uc7ac\uc758 \uac00\uaca9 \uacbd\uc7c1\ub825\uc774 \uc5c5\uacc4 \ucd5c\uc0c1\uc704\uad8c \uc218\uc900\uc73c\ub85c \uc624\ub974\uace0 \uc788\ub2e4. \uc9c0\ub09c\ud574 \uae08\uc735\ub2f9\uad6d\uc774 \ubb34\uc800\ud574\uc9c0\ubcf4\ud5d8\uc758 \ud574\uc9c0\uc728 \uac00\uc815\uc5d0 \ub300\ud574 \uc6d0\uce59\ubaa8\ud615\uc744 \uc81c\uc2dc\ud568\uc5d0 \ub530\ub77c \ub2e4\uc218\uc758 \ubcf4\ud5d8\uc0ac\ub4e4\uc740 \uad00\ub828 \ubcf4\ud5d8 \uc0c1\ud488 \uac00\uaca9\uc744 \ub192\uc600\ub2e4. \ub2e4\ub9cc \uba54\ub9ac\uce20\ud654\uc7ac\ub294 \uad00\ub828 \uc601\ud5a5\uc774 \uc801\uc5b4 \uc7a5\uae30\ubcf4\ud5d8\uc5d0 \ubd80\ubb38\uc758 \uac00\uaca9 \uacbd\uc7c1\ub825\uc744 \uac16\ucdc4\ub2e4\ub294 \ubd84\uc11d\uc774\ub2e4.<\/p>\n<p>\uc608\uc2e4\ucc28\uc774\uc775\uc740 \uc62c\ud574 \uc810\ucc28 \uac10\uc18c\ud560 \uc804\ub9dd\uc774\ub2e4. 1\ubd84\uae30 \uc7a5\uae30\ubcf4\ud5d8\uc190\uc775\uc740 3688\uc5b5\uc6d0\uc73c\ub85c \uc804\ub144 \ub3d9\uae30(4265\uc5b5\uc6d0) \ub300\ube44 14% \uac10\uc18c\ud588\ub294\ub370 \uadf8\uc911 \uc608\uc2e4\ucc28\uc774\uc775\uc740 382\uc5b5\uc6d0\uc73c\ub85c \uc804\ub144 \ub3d9\uae30 968\uc5b5\uc6d0\uacfc \ube44\uad50\ud574 61% \uac10\uc18c\ud588\ub2e4.<\/p>\n<p>\/ \uae40\uc601\uc740 \ub354\ubca8 \uae30\uc790<\/p>\n","protected":false},"excerpt":{"rendered":"<p>|\u2462\uc608\uc2e4\ucc28\uc774\uc775 \ud558\ud5a5\uc138 \uc9c0\uc18d\u2026\uc2e0\uacc4\uc57d CSM \ud655\ubcf4 \uc8fc\ub825 \uba54\ub9ac\uce20\ud654\uc7ac\ub294 IFRS17 \ub3c4\uc785 \uc774\ud6c4 \uc21c\uc775 \uc131\uc7a5\uc138\ub97c \uc774\uc5b4\uac00\uace0 \uc788\ub2e4. \uc9c0\ub09c\ud574 \ucd9c\ud608 \uacbd\uc7c1\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc601\uc5c5\uc5d0\ub294 \ub2e4\uc18c \uc18c\uadf9\uc801\uc774\uc5c8\uc73c\ub098 \uac00\uc815 \ubcc0\ub3d9 \ud6a8\uacfc\ub85c CSM(\ubcf4\ud5d8\uacc4\uc57d\ub9c8\uc9c4) \uc794\uc561\uc774 \ud06c\uac8c \ub298\uc5c8\ub2e4. \uc7a5\uae30\ubcf4\ud5d8\uc190\uc775\ub3c4 \ub354\ubd88\uc5b4 \uc99d\uac00\ud588\ub2e4. \ub2e4\ub9cc \uc5ec\uc804\ud788 \uc77c\ubd80 \ube44\uc911\uc744 \ucc28\uc9c0\ud558\ub294 \uc608\uc2e4\ucc28\uc774\uc775\uc5d0 \ub300\ud574\uc11c\ub294 \ube44\ud310\uc801 \uc9c0\uc801\ub3c4 \ub098\uc628\ub2e4. \uba54\ub9ac\uce20\ud654\uc7ac\ub294 \uc62c\ud574\ubd80\ud130 \ubcf8\uaca9\uc801\uc73c\ub85c \uc7a5\uae30\ubcf4\ud5d8 \uc601\uc5c5\uc5d0 \ubc15\ucc28\ub97c \uac00\ud558\uace0 \uc788\ub2e4. \ub2f9\uad6d\uc758 \ubb34\uc800\ud574\uc9c0 \ubcf4\ud5d8 \ud574\uc9c0\uc728 \uad00\ub828 [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":30514,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[922,8,611],"tags":[4484,988,979,5536,2147,5535],"class_list":{"0":"post-30513","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-thebell","8":"category-compliance","9":"category-korea","10":"tag-csm","11":"tag-ifrs17","12":"tag-979","13":"tag-5536","14":"tag-2147","15":"tag-5535"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\uc608\uc2e4\ucc28\ub85c \ub9cc\ub4e0 \uc2e4\uc801? \uc62c\ud574 \uc7a5\uae30\ubcf4\ud5d8 \uc601\uc5c5 \uc815\uc870\uc900 SanctionLab<\/title>\n<meta name=\"description\" content=\"\uba54\ub9ac\uce20\ud654\uc7ac\ub294 IFRS17 \ub3c4\uc785 \uc774\ud6c4 \uc21c\uc775 \uc131\uc7a5\uc138\ub97c \uc774\uc5b4\uac00\uace0 \uc788\ub2e4. \uc9c0\ub09c\ud574 \ucd9c\ud608 \uacbd\uc7c1\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc601\uc5c5\uc5d0\ub294 \ub2e4\uc18c \uc18c\uadf9\uc801\uc774\uc5c8\uc73c\ub098 \uac00\uc815 \ubcc0\ub3d9 \ud6a8\uacfc\ub85c CSM(\ubcf4\ud5d8\uacc4\uc57d\ub9c8\uc9c4) \uc794\uc561\uc774 \ud06c\uac8c \ub298\uc5c8\ub2e4. \uc7a5\uae30\ubcf4\ud5d8\uc190\uc775\ub3c4 \ub354\ubd88\uc5b4 \uc99d\uac00\ud588\ub2e4.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sanctionlab.com\/?p=30513\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\uc608\uc2e4\ucc28\ub85c \ub9cc\ub4e0 \uc2e4\uc801? \uc62c\ud574 \uc7a5\uae30\ubcf4\ud5d8 \uc601\uc5c5 \uc815\uc870\uc900 SanctionLab\" \/>\n<meta property=\"og:description\" content=\"\uba54\ub9ac\uce20\ud654\uc7ac\ub294 IFRS17 \ub3c4\uc785 \uc774\ud6c4 \uc21c\uc775 \uc131\uc7a5\uc138\ub97c \uc774\uc5b4\uac00\uace0 \uc788\ub2e4. \uc9c0\ub09c\ud574 \ucd9c\ud608 \uacbd\uc7c1\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc601\uc5c5\uc5d0\ub294 \ub2e4\uc18c \uc18c\uadf9\uc801\uc774\uc5c8\uc73c\ub098 \uac00\uc815 \ubcc0\ub3d9 \ud6a8\uacfc\ub85c CSM(\ubcf4\ud5d8\uacc4\uc57d\ub9c8\uc9c4) \uc794\uc561\uc774 \ud06c\uac8c \ub298\uc5c8\ub2e4. \uc7a5\uae30\ubcf4\ud5d8\uc190\uc775\ub3c4 \ub354\ubd88\uc5b4 \uc99d\uac00\ud588\ub2e4.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sanctionlab.com\/?p=30513\" \/>\n<meta property=\"og:site_name\" content=\"SanctionLab\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-16T01:07:00+00:00\" \/>\n<meta property=\"article:modified_time\" 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