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中國人壽：海外監管公告 - 中國人壽保險股份有限公司2023年中國企業會計準則下會計估計變更公告

CHINA LIFE: An announcement has just been published by the issuer in the Chinese section of this website, a corresponding version of which may or may not be published in this section

香港交易所 ·  Mar 27 08:04
Summary by Moomoo AI
中國人壽保險股份有限公司（「中國人壽」）於2024年3月27日發布公告，宣布根據中國企業會計準則，公司對會計估計進行了變更。該變更導致2023年12月31日壽險及長期健康險責任準備金增加人民幣3,140百萬元，相應減少了公司2023年度稅前利潤同等金額。另一方面，可供出售權益工具減值標準的變更則增加了公司2023年度稅前利潤人民幣6,821百萬元。中國人壽表示，這些變更是基於資產負債表日可獲取的當前信息，並已經董事會和監事會的審議並獲得批准。普華永道中天會計師事務所對此次會計估計變更進行了審核，並未發現任何不一致情況。
中國人壽保險股份有限公司（「中國人壽」）於2024年3月27日發布公告，宣布根據中國企業會計準則，公司對會計估計進行了變更。該變更導致2023年12月31日壽險及長期健康險責任準備金增加人民幣3,140百萬元，相應減少了公司2023年度稅前利潤同等金額。另一方面，可供出售權益工具減值標準的變更則增加了公司2023年度稅前利潤人民幣6,821百萬元。中國人壽表示，這些變更是基於資產負債表日可獲取的當前信息，並已經董事會和監事會的審議並獲得批准。普華永道中天會計師事務所對此次會計估計變更進行了審核，並未發現任何不一致情況。
China Life Insurance Co., Ltd. (“China Life”) issued a notice on March 27, 2024 announcing that the Company has changed its accounting estimates in accordance with the Chinese Corporate Accounting Standards. The change resulted in an increase of RMB3,140 million in the life insurance and long-term health liability provision as of December 31, 2023, which correspondingly reduced the company's pre-tax profit for 2023. On the other hand, changes to the depreciation standard for available-for-sale equity instruments increased the company's 2023 pre-tax profit by RMB6,821 million. China Life said that the changes are based on current information available on the balance sheet date and have been reviewed and approved by the Board and Supervisory Board. A review of the change in this accounting estimate was reviewed by Pwaliong Road Central Accounting Office and found no inconsistencies.
China Life Insurance Co., Ltd. (“China Life”) issued a notice on March 27, 2024 announcing that the Company has changed its accounting estimates in accordance with the Chinese Corporate Accounting Standards. The change resulted in an increase of RMB3,140 million in the life insurance and long-term health liability provision as of December 31, 2023, which correspondingly reduced the company's pre-tax profit for 2023. On the other hand, changes to the depreciation standard for available-for-sale equity instruments increased the company's 2023 pre-tax profit by RMB6,821 million. China Life said that the changes are based on current information available on the balance sheet date and have been reviewed and approved by the Board and Supervisory Board. A review of the change in this accounting estimate was reviewed by Pwaliong Road Central Accounting Office and found no inconsistencies.
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