{"id":38719,"date":"2025-08-27T14:30:26","date_gmt":"2025-08-27T05:30:26","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=38719"},"modified":"2025-08-28T17:21:51","modified_gmt":"2025-08-28T08:21:51","slug":"%ec%a0%9c%eb%8f%84-%ec%a0%81%ec%a0%95%ec%84%b1-%ec%9e%ac%ed%8f%89%ea%b0%80-%ea%b8%b0%eb%b0%98-%ec%9e%90%eb%b3%b8%ea%b7%9c%ec%a0%9c-%ea%b3%a0%eb%8f%84%ed%99%94-%ec%b6%94%ec%a7%84","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=38719","title":{"rendered":"“\uc81c\ub3c4 \uc801\uc815\uc131 \uc7ac\ud3c9\uac00 \uae30\ubc18 \uc790\ubcf8\uaddc\uc81c \uace0\ub3c4\ud654 \ucd94\uc9c4”"},"content":{"rendered":"

|\ubc15\uc815\ud604 \uae08\uc735\uac10\ub3c5\uc6d0 \ubcf4\ud5d8\uac10\ub3c5\uad6d \uac74\uc804\uacbd\uc601\ud300\uc7a5<\/h3>\n

\uae08\uc735\ub2f9\uad6d\uc774 \uc0c8\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS17)\uacfc \uc2e0\uc9c0\uae09\uc5ec\ub825\uc81c\ub3c4(K-ICS\u00b7\ud0a5\uc2a4) \ub3c4\uc785 \ud6c4 2\ub144 \uac04\uc758 \uc6b4\uc601\ud604\ud669\uc744 \uae30\ucd08\ub85c \uc790\ubcf8\uaddc\uc81c\uc758 \uc801\uc815\uc131\uc744 \uc7ac\ud3c9\uac00\ud574 \uace0\ub3c4\ud654\ub97c \ucd94\uc9c4\ud55c\ub2e4. \ubcf4\ud5d8\uc0ac\uac00 \ucda9\ubd84\ud55c \uc190\uc2e4\ud761\uc218\ub825\uc744 \uac16\ucd94\ub3c4\ub85d \ud55c\ub2e4\ub294 \uae30\uc870 \ud558\uc5d0 \uaddc\uc81c\ub97c \ud569\ub9ac\ud654\ud558\ub294 \uac8c \uace8\uc790\ub2e4.<\/p>\n

\uae30\uc874 RBC \uc81c\ub3c4\uc5d0\uc11c \uc815\ud55c \uc9c0\uae09\uc5ec\ub825\ube44\uc728 \uac10\ub3c5\uae30\uc900\uc774 \uc77c\ubd80 \ud558\ud5a5 \uc870\uc815\ub418\ub294 \ub300\uc2e0 \uae30\ubcf8\uc790\ubcf8\ube44\uc728 \uaddc\uc81c\uac00 \ub3c4\uc785\ub420 \uc608\uc815\uc774\ub2e4. \ubcf4\ud5d8\uc0ac\uac00 \uc790\ubcf8\uc131\uc99d\uad8c\uc744 \ubb34\ub9ac\ud558\uac8c \ubc1c\ud589\ud574 \uaddc\uc81c\ube44\uc728\uc744 \uae30\uacc4\uc801\uc73c\ub85c \ub9de\ucd94\ub294 \ubb38\uc81c\ub97c \ud574\uc18c\ud558\uace0 \uc790\ubcf8\uc758 \uc591\uacfc \uc9c8\uc758 \uade0\ud615\uc744 \ub9de\ucd94\uae30 \uc704\ud574\uc11c\ub2e4.<\/p>\n

\ubc15\uc815\ud604 \uae08\uc735\uac10\ub3c5\uc6d0 \ubcf4\ud5d8\uac10\ub3c5\uad6d \uac74\uc804\uacbd\uc601\ud300\uc7a5(\uc0ac\uc9c4<\/strong>)\uc740 27\uc77c \uc624\uc804 \uc11c\uc6b8 \uc911\uad6c \ub354\ud50c\ub77c\uc790\ud638\ud154\uc5d0\uc11c \uc5f4\ub9b0 ‘\ub354\ubca8 \ubcf4\ud5d8\ud3ec\ub7fc’\uc744 \ud1b5\ud574 “\uc790\ubcf8\uaddc\uc81c\uc758 \uc801\uc815\uc131\uc744 \uc7ac\ud3c9\uac00\ud574 \uae30\ubcf8\uc790\ubcf8 \uad00\ub9ac \uac15\ud654 \ubc0f \uac10\ub3c5\uae30\uc900 \ud569\ub9ac\ud654 \ub4f1 \uace0\ub3c4\ud654\ub97c \ucd94\uc9c4\ud558\uaca0\ub2e4”\uace0 \ubc1d\ud614\ub2e4.<\/p>\n

\"\"<\/div>\n

\uc790\ubcf8\uaddc\uc81c \uace0\ub3c4\ud654 \ucd94\uc9c4\uc740 \uc81c\ub3c4 \uc804\ud658 \uc774\ud6c4 \uc6b4\uc601\ud604\ud669\uc744 \uae30\ucd08\ub85c \ud55c\ub2e4. IFRS17\uacfc \uc774\uc5d0 \uae30\ucd08\ud55c \ud0a5\uc2a4 \ub3c4\uc785\uc73c\ub85c \ubcf4\ud5d8\uc0ac\uc5d0 \ub300\ud55c \uac74\uc804\uc131 \uc694\uad6c \uc218\uc900\uc774 \ub192\uc544\uc84c\ub2e4. \uc2e0\uc81c\ub3c4 \ub3c4\uc785 \ud6c4 \uae08\ub9ac \ubcc0\ub3d9\uc774 \ubbf8\uce58\ub294 \uc601\ud5a5\uc740 \uae30\uc874 RBC \uc81c\ub3c4 \ub300\ube44 \ucd95\uc18c\ub410\uace0 \uc694\uad6c\uc790\ubcf8\uc740 \uc57d 1.75\ubc30 \uc99d\uac00\ud55c \uc0c1\ud669\uc774\ub2e4.<\/p>\n

\uadf8\ub7ec\ub098 \ubcf4\uc218\uc801\uc778 \ub9ac\uc2a4\ud06c \uce21\uc815\uc5d0 \ub530\ub77c \uc694\uad6c\uc790\ubcf8\uc774 \uc99d\uac00\ud55c \uc0c1\ud669\uc5d0\uc11c\ub3c4 \ud6c4\uc21c\uc704\ucc44 \uc911\ub3c4\uc0c1\ud658, \ubcf4\ud5d8\uc885\ubaa9 \ucd94\uac00 \ub4f1 \uc778\ud5c8\uac00 \uad00\ub828 \uac10\ub3c5\uae30\uc900(\ud1b5\uc0c1 150%)\uc740 \uae30\uc874 \uc81c\ub3c4\uc640 \ub3d9\uc77c\ud55c \uc218\uc900\uc774 \uc720\uc9c0\ub410\ub2e4. \uc774\ub7f0 \uac10\ub3c5\uae30\uc900 \ucda9\uc871\uc744 \uc704\ud574 \uc790\ubcf8\uc99d\uad8c \ubc1c\ud589\uaddc\ubaa8 \ud655\ub300\ub85c \ud68c\uc0ac\uc758 \uc774\uc790\ube44\uc6a9 \ub4f1 \uc7ac\ubb34\ubd80\ub2f4\uc740 \ucee4\uc84c\ub2e4.<\/p>\n

\uc774\uc5d0 \uacfc\uac70 \uc124\uc815\ub41c \uae30\uc900\uc744 \uc2e0\uc81c\ub3c4\uc5d0 \ub9de\uac8c \uc870\uc815\ud560 \ud544\uc694\uac00 \uc788\uc5c8\ub2e4\ub294 \uac8c \ubc15 \ud300\uc7a5\uc758 \uc124\uba85\uc774\ub2e4. \uadf8\ub294 “\ud0a5\uc2a4\ub294 \ubcf4\uc218\uc801\uc73c\ub85c \ub9ac\uc2a4\ud06c\ub97c \uce21\uc815\ud574 \uc790\ubcf8 \ubc84\ud37c(Buffer)\ub97c \uc801\ub9bd\ud560 \ud544\uc694\uc131\uc774 \ub0ae\uc544\uc84c\ub2e4”\uba70 “\uad6c\uc81c\ub3c4 \ube44\uad50, \ud0c0 \uc5c5\uad8c \uc0ac\ub840 \ub4f1\uc744 \uace0\ub824\ud574 \uac10\ub3c5\uae30\uc900\uc744 20%\ud3ec\uc778\ud2b8 \uc778\ud558\ud588\ub2e4”\uace0 \ub9d0\ud588\ub2e4.<\/p>\n

\uac01\uc885 \uac74\uc804\uc131 \uad8c\uace0\uae30\uc900\uc774 \ud0a5\uc2a4\ube44\uc728 130%\ub85c \ud558\ud5a5 \uc870\uc815\ub418\ub294 \uac83\uc744 \uc758\ubbf8\ud55c\ub2e4. \uc608\ub85c \ud6c4\uc21c\uc704\ucc44 \uc911\ub3c4\uc0c1\ud658 \uc694\uac74\uc740 \ud0a5\uc2a4\ube44\uc728 150% \uc774\uc0c1\uc774\uc5c8\ub2e4. \ud6c4\uc21c\uc704\ucc44 \uc911\ub3c4\uc0c1\ud658\uc744 \uace0\ub824\ud574 \ud0a5\uc2a4\ube44\uc728\uc774 150%\ub97c \ubc11\ub3cc \uacbd\uc6b0 \ub2f9\ud574 \uc790\ubcf8\uc99d\uad8c\uc758 \uae08\ub9ac\uc870\uac74\uc774 \ud604\uc800\ud558\uac8c \ubd88\ub9ac\ud558\ub294 \ub4f1\uc758 \uae4c\ub2e4\ub85c\uc6b4 \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c\ub9cc \ud588\ub2e4.<\/p>\n

\uc774\uc81c\ub294 \ud0a5\uc2a4\ube44\uc728\uc774 150% \ubbf8\ub9cc\uc774\uc5b4\ub3c4 130%\uc744 \uc6c3\ub3cc\uba74 \ud574\ub2f9 \uc694\uac74\ub4e4\uc774 \uba74\uc81c\ub41c\ub2e4. \ud0a5\uc2a4\ube44\uc728\uc774 130% \ubbf8\ub9cc\uc774\uc5b4\ub3c4 \uae08\ub9ac\uc870\uac74\uc740 \uc0ad\uc81c\ud558\uae30\ub85c \ud588\ub2e4. \ubcf4\ud5d8\uc5c5 \ud5c8\uac00, \ucc44\ubb34\ubcf4\uc99d, \uc790\ubcf8\uac10\uc18c, \uc790\ud68c\uc0ac \uc18c\uc720 \ub4f1 \uae30\uc874 \ud0a5\uc2a4\ube44\uc728 150~200% \uc774\uc0c1\uc744 \ud544\uc694\ub85c \ud588\ub358 \uac01\uc885 \uc778\ud5c8\uac00 \uc694\uac74\ub3c4 130%\ub85c \ub0ae\uc544\uc9c4\ub2e4.<\/p>\n

\uac10\ub3c5\uae30\uc900\uc744 \ud569\ub9ac\ud654\ud558\uba74\uc11c \uae30\ubcf8\uc790\ubcf8 \uad00\ub9ac\ub294 \uac15\ud654\ud588\ub2e4. \uc740\ud589\uad8c \ubc0f \uc720\ub7fd, \uce90\ub098\ub2e4 \ub4f1\uc5d0\uc11c\ub294 \uae30\ubcf8\uc790\ubcf8\ube44\uc728\uc744 \uc9c1\uc811 \uaddc\uc81c\ube44\uc728\ub85c \uad00\ub9ac\ud55c\ub2e4. \ubc18\uba74 \uad6d\ub0b4 \ubcf4\ud5d8\uc5c5\uad8c\uc5d0\uc120 \uacbd\uc601\uc2e4\ud0dc\ud3c9\uac00(RAAS) \ud56d\ubaa9\uc73c\ub85c\ub9cc \ud65c\uc6a9\ub3fc \uc0c1\ub300\uc801\uc73c\ub85c \uad00\ub9ac\uac00 \ubbf8\ud761\ud588\ub2e4. \uac10\ub3c5\uae30\uc900 \ucda9\uc871\uc744 \uc704\ud55c \uc790\ubcf8\uc99d\uad8c \ubc1c\ud589\uc73c\ub85c \uc790\ubcf8\uc758 \uc9c8\uc740 \uc545\ud654\ub410\ub2e4.<\/p>\n

\ubc15 \ud300\uc7a5\uc740 “\uae30\ubcf8\uc790\ubcf8\ube44\uc728 \uc790\ubcf8\uaddc\uc81c \uc218\uc900 \ub9c8\ub828 \ubc0f \uc801\uae30\uc2dc\uc815 \uc870\uce58 \uc5f0\uacc4 \ub4f1\uc744 \ud1b5\ud574 \uc790\ubcf8\uc758 \uc9c8\uc744 \uac1c\uc120\ud560 \uac83”\uc774\ub77c\uace0 \uac15\uc870\ud588\ub2e4. \uae30\ubcf8\uc790\ubcf8\ube44\uc728\uc740 \ubcf4\uc644\uc790\ubcf8\uc744 \uc81c\uac70\ud558\uace0 \uc190\uc2e4\ud761\uc218\uc131\uc774 \ub6f0\uc5b4\ub09c \uae30\ubcf8\uc790\ubcf8\uc744 \uc694\uad6c\uc790\ubcf8\uc73c\ub85c \ub098\ub220 \uc0b0\ucd9c\ud55c\ub2e4. \uc774 \uacbd\uc6b0 \ubcf4\ud5d8\uc0ac\uc758 \uc790\ubcf8\uc758 \uc9c8\uc774 \ub354\uc6b1 \uc120\uba85\ud558\uac8c \ub4dc\ub7ec\ub09c\ub2e4.<\/p>\n

\ubcf4\ud5d8\uc0ac\uc758 \uc790\uc0b0\ubd80\ucc44\uad00\ub9ac(ALM) \uac15\ud654\ub97c \ucd94\uc9c4\ud558\ub294 \uac83\ub3c4 \uae08\uac10\uc6d0\uc758 \uc911\uc810 \uacfc\uc81c\ub2e4. \ubcf4\ud5d8\ubd80\ucc44 \ud560\uc778\uc728 \ud604\uc2e4\ud654 \uc18d\ub3c4 \uc870\uc808\uc774 \uc9c4\ud589\ub420 \uacbd\uc6b0 \uae08\ub9ac \ubcc0\ub3d9\uc5d0 \ub530\ub978 \uac74\uc804\uc131 \uad00\ub9ac \uac15\ud654\uac00 \ud544\uc694\ud558\ub2e4. \uae08\uac10\uc6d0\uc740 \ubcf4\ud5d8\uc0ac\uc5d0 \ud5c8\uc6a9\ub418\ub294 \ub4c0\ub808\uc774\uc158 \uac2d \ubc94\uc704 \uac10\ub3c5\uc0c1 \uc900\uc218\uae30\uc900\uc744 \ub9c8\ub828\ud558\uace0 RAAS\uc5d0\ub3c4 \ubc18\uc601\ud560 \ubc29\uce68\uc774\ub2e4.<\/p>\n

\ubc15 \ud300\uc7a5\uc740 “\uc2dc\uc7a5\uae08\ub9ac \ud558\ub77d \ubc0f \ud560\uc778\uc728 \ubcc0\ub3d9\uc5d0 \ub530\ub978 \ubcf4\ud5d8\ubd80\ucc44 \ubcc0\ub3d9, \ub4c0\ub808\uc774\uc158 \uc601\ud5a5 \ubd84\uc11d\uc744 \ud1b5\ud574 \uac10\ub0b4 \uac00\ub2a5\ud55c \ubaa9\ud45c \ubd80\ucc44 \ub4c0\ub808\uc774\uc158 \uc218\uc900\uc744 \uc124\uc815\ud558\uace0 \uad00\ub9ac\ud574\uc57c \ud55c\ub2e4”\uba70 “\ud2b9\ud788 \ubd80\ucc44 \ub4c0\ub808\uc774\uc158 \ucd95\uc18c \ub610\ub294 \ud655\ub300\uac00 \ud544\uc694\ud55c \uacbd\uc6b0 \uc911\uc7a5\uae30\uc801 \uad00\uc810\uc5d0\uc11c \ubcf4\ud5d8 \ud3ec\ud2b8\ud3f4\ub9ac\uc624 \uc870\uc815 \ubc29\uc548\uc744 \ub9c8\ub828\ud574\uc57c \ud560 \uac83”\uc774\ub77c\uace0 \uac15\uc870\ud588\ub2e4.<\/p>\n

\/ \uc774\uc7ac\uc6a9 \ub354\ubca8 \uae30\uc790<\/p>\n","protected":false},"excerpt":{"rendered":"

|\ubc15\uc815\ud604 \uae08\uc735\uac10\ub3c5\uc6d0 \ubcf4\ud5d8\uac10\ub3c5\uad6d \uac74\uc804\uacbd\uc601\ud300\uc7a5 \uae08\uc735\ub2f9\uad6d\uc774 \uc0c8\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS17)\uacfc \uc2e0\uc9c0\uae09\uc5ec\ub825\uc81c\ub3c4(K-ICS\u00b7\ud0a5\uc2a4) \ub3c4\uc785 \ud6c4 2\ub144 \uac04\uc758 \uc6b4\uc601\ud604\ud669\uc744 \uae30\ucd08\ub85c \uc790\ubcf8\uaddc\uc81c\uc758 \uc801\uc815\uc131\uc744 \uc7ac\ud3c9\uac00\ud574 \uace0\ub3c4\ud654\ub97c \ucd94\uc9c4\ud55c\ub2e4. \ubcf4\ud5d8\uc0ac\uac00 \ucda9\ubd84\ud55c \uc190\uc2e4\ud761\uc218\ub825\uc744 \uac16\ucd94\ub3c4\ub85d \ud55c\ub2e4\ub294 \uae30\uc870 \ud558\uc5d0 \uaddc\uc81c\ub97c \ud569\ub9ac\ud654\ud558\ub294 \uac8c \uace8\uc790\ub2e4. \uae30\uc874 RBC \uc81c\ub3c4\uc5d0\uc11c \uc815\ud55c \uc9c0\uae09\uc5ec\ub825\ube44\uc728 \uac10\ub3c5\uae30\uc900\uc774 \uc77c\ubd80 \ud558\ud5a5 \uc870\uc815\ub418\ub294 \ub300\uc2e0 \uae30\ubcf8\uc790\ubcf8\ube44\uc728 \uaddc\uc81c\uac00 \ub3c4\uc785\ub420 \uc608\uc815\uc774\ub2e4. \ubcf4\ud5d8\uc0ac\uac00 \uc790\ubcf8\uc131\uc99d\uad8c\uc744 \ubb34\ub9ac\ud558\uac8c \ubc1c\ud589\ud574 \uaddc\uc81c\ube44\uc728\uc744 \uae30\uacc4\uc801\uc73c\ub85c \ub9de\ucd94\ub294 \ubb38\uc81c\ub97c \ud574\uc18c\ud558\uace0 \uc790\ubcf8\uc758 \uc591\uacfc \uc9c8\uc758 […]<\/p>\n","protected":false},"author":44,"featured_media":38721,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[922,8,611],"tags":[4957,988,1003,1453,2854,3169],"class_list":{"0":"post-38719","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-alm","11":"tag-ifrs17","12":"tag-1003","13":"tag-1453","14":"tag-2854","15":"tag-3169"},"yoast_head":"\n"\uc81c\ub3c4 \uc801\uc815\uc131 \uc7ac\ud3c9\uac00 \uae30\ubc18 \uc790\ubcf8\uaddc\uc81c \uace0\ub3c4\ud654 \ucd94\uc9c4" SanctionLab<\/title>\n<meta name=\"description\" content=\"\uae08\uc735\ub2f9\uad6d\uc774 \uc0c8\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS17)\uacfc \uc2e0\uc9c0\uae09\uc5ec\ub825\uc81c\ub3c4(K-ICS\u00b7\ud0a5\uc2a4) \ub3c4\uc785 \ud6c4 2\ub144 \uac04\uc758 \uc6b4\uc601\ud604\ud669\uc744 \uae30\ucd08\ub85c \uc790\ubcf8\uaddc\uc81c\uc758 \uc801\uc815\uc131\uc744 \uc7ac\ud3c9\uac00\ud574 \uace0\ub3c4\ud654\ub97c \ucd94\uc9c4\ud55c\ub2e4. \ubcf4\ud5d8\uc0ac\uac00 \ucda9\ubd84\ud55c \uc190\uc2e4\ud761\uc218\ub825\uc744 \uac16\ucd94\ub3c4\ub85d \ud55c\ub2e4\ub294 \uae30\uc870 \ud558\uc5d0 \uaddc\uc81c\ub97c \ud569\ub9ac\ud654\ud558\ub294 \uac8c \uace8\uc790\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=38719\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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