\uff1cActuarial Services(AS)\u306b\u3064\u3044\u3066\uff1e
\nPwC Japan\u306eAS\uff08Actuarial Services\uff09\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u7279\u306b\u751f\u640d\u4fdd\u4f1a\u793e\u3092\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u3057\u3066\u69d8\u3005\u306a\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u696d\u52d9\u3001\u76e3\u67fb\u696d\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002
\n\u306a\u304a\u3001PwC Japan\u306eActuarial Services\u306f\u3001PwC \u306eActuarial Services \u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3068\u7dca\u5bc6\u306a\u9023\u643a\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5b9a\u671f\u7684\u306a\u30ea\u30fc\u30c0\u30fc\u4eba\u6750\u306e\u4ea4\u6d41\u3001\u7a4d\u6975\u7684\u306a\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8ee2\u52e4\u5236\u5ea6\u306b\u3088\u308b\u4eba\u7684\u4ea4\u6d41\u3001\u30ca\u30ec\u30c3\u30b8\u3084\u30b9\u30ad\u30eb\u306e\u5171\u6709\u5316\u3092\u4fc3\u9032\u3057\u3066\u3044\u307e\u3059\u3002
\n\u3057\u305f\u304c\u3063\u3066\u3001\u6628\u4eca\u3067\u306fIFRS\u3001\u30bd\u30eb\u30d9\u30f3\u30b7\u30fc\u2161\u3068\u3044\u3063\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8ab2\u984c\u304c\u591a\u3044\u4e2d\u3001\u6b27\u7c73\u3092\u4e2d\u5fc3\u3068\u3057\u305fPwC\u30b0\u30ed\u30fc\u30d0\u30eb\u306e\u5148\u9032\u4e8b\u4f8b\u3092\u6d3b\u304b\u3057\u3064\u3064\u3001\u9069\u5b9c\u30b0\u30ed\u30fc\u30d0\u30eb\u306e\u5c02\u9580\u5bb6\u3068\u7dca\u5bc6\u306a\u9023\u643a\u3092\u53d6\u308a\u306a\u304c\u3089\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u8ab2\u984c\u89e3\u6c7a\u3092\u884c\u3046\u3053\u3068\u3082\u591a\u304f\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u65e5\u672c\u3067\u306f\u300c\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u300d\u3068\u3044\u3046\u8077\u7a2e\u306f\u3001\u751f\u640d\u4fdd\u306e\u6570\u7406\u6c7a\u7b97\u30fb\u5546\u54c1\u958b\u767a\u3001\u3042\u308b\u3044\u306f\u5e74\u91d1\u6570\u7406\u696d\u52d9\u3092\u884c\u3046\u5c02\u9580\u5bb6\u3068\u4e00\u822c\u306b\u8a8d\u8b58\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001PwC\u306eActuarial Services\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u72ed\u7fa9\u306a\u6349\u3048\u304b\u305f\u3092\u305b\u305a\u300c\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u91cd\u8981\u306a\u7d4c\u55b6\u8ab2\u984c\u306b\u5bfe\u3057\u3066\u3001\u5c06\u6765\u306b\u5bfe\u3059\u308b\u6d1e\u5bdf\u529b\u3068\u3068\u3082\u306b\u3001\u30ea\u30b9\u30af\u5206\u6790\u7684\u306a\u30b9\u30ad\u30eb\u3067\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u300d\u3092\u30b3\u30a2\u30fb\u30b3\u30f3\u30d4\u30bf\u30f3\u30b9\u3067\u3042\u308b\u3068\u4f4d\u7f6e\u3065\u3051\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u79c1\u3069\u3082\u306f\u6975\u3081\u3066\u9ad8\u3044\u5c02\u9580\u6027\u3068\u5341\u5206\u306a\u30d3\u30b8\u30cd\u30b9\u306e\u7406\u89e3\u3092\u878d\u5408\u3055\u305b\u3001\u8907\u96d1\u306a\u30c7\u30fc\u30bf\u3092\u53d6\u6271\u3044\u3001\u305d\u308c\u3092\u30d3\u30b8\u30cd\u30b9\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u7e4b\u3052\u3066\u3044\u304f\u5c02\u9580\u5bb6\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002
\n\u3057\u305f\u304c\u3063\u3066\u3001\u4fdd\u967a\u6570\u7406\u3084\u78ba\u7387\u7d71\u8a08\u5b66\u3084\u91d1\u878d\u5de5\u5b66\u306a\u3069\u306e\u5c02\u9580\u9818\u57df\u3092\u6d3b\u304b\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30ec\u30d9\u30eb\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u95a2\u308f\u308b\u3088\u3046\u306a\u9818\u57df\u3082\u542b\u3081\u3066\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3078\u306e\u9069\u5207\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n
Actuarial Services\u3067\u306f\u4ee5\u4e0b\u306e\u76e3\u67fb\u9818\u57df\u306b\u52a0\u3048\u3001\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3068\u3057\u3066\u306f\uff18\u3064 \u306e\u4e8b\u696d\u9818\u57df\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u25a0\u76e3\u67fb\u306b\u304a\u3051\u308b\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u696d\u52d9\u304a\u3088\u3073\u305d\u306e\u30b5\u30dd\u30fc\u30c8\u696d\u52d9\u3002<\/p>\n
\u30fb\uff08\u751f\u4fdd\u5206\u91ce\uff09\u4fdd\u967a\u8ca0\u50b5\u95a2\u4fc2\u306e\u9069\u6b63\u6027\u306e\u78ba\u8a8d\uff08\u8cac\u4efb\u6e96\u5099\u91d1\u7b49\u306e\u78ba\u8a8d\uff09\u3001\u4fdd\u967a\u8a08\u7406\u4eba\u610f\u898b\u66f8\u306e\u78ba\u8a8d
\n\u30fb\uff08\u640d\u4fdd\u5206\u91ce\uff09\u4fdd\u967a\u8ca0\u50b5\u95a2\u4fc2\u306e\u9069\u6b63\u6027\u306e\u78ba\u8a8d\uff08\u8cac\u4efb\u6e96\u5099\u91d1\u30fb\u652f\u6255\u5099\u91d1\u7b49\u306e\u78ba\u8a8d\uff09\u3001\u4fdd\u967a\u8a08\u7406\u4eba\u610f\u898b\u66f8\u306e\u78ba\u8a8d
\n\u30fb\uff08\u5e74\u91d1\u5206\u91ce\uff09\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306b\u95a2\u3059\u308b\u696d\u52d9<\/p>\n
\u25a0\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u696d\u52d9<\/p>\n
\u25a1\u30ea\u30b9\u30af\u7ba1\u7406\u30fb\uff25\uff32\uff2d\u30fb\uff21\uff2c\uff2d
\n\u30fb\u91d1\u878d\u5e81\u304c\uff2f\uff32\uff33\uff21\u5831\u544a\u66f8\u63d0\u51fa\u3092\u9032\u3081\u308b\u4e2d\u3001\u307e\u3059\u307e\u3059\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u9ad8\u5ea6\u5316\u30cb\u30fc\u30ba\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\uff30\uff57\uff23\u3067\u306f\u3001\u4e2d\u9577\u671f\u7684\u81ea\u5df1\u8cc7\u672c\u8a08\u753b\u7b49\u3078\u306e\u5bfe\u5fdc\u3001\u30ea\u30b9\u30af\u8a08\u6e2c\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u9ad8\u5ea6\u5316\u652f\u63f4\u3001\u5185\u90e8\u30e2\u30c7\u30eb\u306e\u7b2c\u4e09\u8005\u8a55\u4fa1\u3001\uff21\uff2c\uff2d\u30e2\u30c7\u30ea\u30f3\u30b0\u3092\u542b\u3080\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u9ad8\u5ea6\u5316\u652f\u63f4\u3092\u884c\u3044\u307e\u3059\u3002\u4fdd\u967a\u95a2\u9023\u306e\u3059\u3079\u3066\u306e\u30ea\u30b9\u30af\u8a08\u6e2c\u3092\u652f\u63f4\u3057\u307e\u3059\u306e\u3067\u3001\u4fdd\u967a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5bc6\u63a5\u306a\u95a2\u9023\u304c\u3042\u308b\u91d1\u5229\u30ea\u30b9\u30af\u306e\u9ad8\u5ea6\u5316\u3001\u30a2\u30ab\u30a6\u30f3\u30c8\u30d0\u30ea\u30e5\u30fc\u306e\u5909\u52d5\u304c\u4fdd\u967a\u7d66\u4ed8\u306e\u6700\u4f4e\u4fdd\u8a3c\u306b\u9023\u52d5\u3059\u308b\uff36\uff21\u30ea\u30b9\u30af\u3001\uff36\uff21\u30d8\u30c3\u30b8\u30f3\u30b0\u3001\u518d\u4fdd\u967a\u6d3b\u7528\u7b49\u306e\u9ad8\u5ea6\u5316\u652f\u63f4\u3082\u884c\u3044\u307e\u3059\u3002<\/p>\n
\u25a1\uff29\uff26\uff32\uff33
\n\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u696d\u52d9\u3092\u5c55\u958b\u3092\u8003\u3048\u308b\u751f\u640d\u4fdd\u306b\u3068\u3063\u3066\u306fIFRS\u306e\u5c0e\u5165\u304c\u91cd\u8981\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002\uff30\uff57\uff23\u30b0\u30ed\u30fc\u30d0\u30eb\u3068\u306e\u5b9a\u671f\u7684\u306a\u610f\u898b\u4ea4\u63db\u3092\u5b9f\u65bd\u3057\u3066\u304a\u308a\u3001\u6700\u5148\u7aef\u306e\uff29\uff26\uff32\uff33\u696d\u52d9\u652f\u63f4\u3092\u5c55\u958b\u3057\u307e\u3059\u3002
\n\u25a1\u30a8\u30f3\u30d9\u30c7\u30a3\u30c3\u30c9\u30fb\u30d0\u30ea\u30e5\u30fc
\n\u30fb\u30a8\u30f3\u30d9\u30c7\u30a3\u30c3\u30c9\u30fb\u30d0\u30ea\u30e5\u30fc\u306e\u7b97\u5b9a\u652f\u63f4\u304a\u3088\u3073\u30ec\u30d3\u30e5\u30fc\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u7d4c\u6e08\u4fa1\u5024\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u7ba1\u7406\u3001\uff25\uff32\uff2d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u6d3b\u7528\u3082\u542b\u3081\u3001\u591a\u9762\u7684\u306a\u89d2\u5ea6\u304b\u3089\u652f\u63f4\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n
\u25a1\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30b5\u30dd\u30fc\u30c8
\n\u30fb\u56fd\u5185\u6848\u4ef6\u306b\u9650\u3089\u305a\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306a\u751f\u640d\u4fdd\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3082\u5b9f\u65bd\u3057\u3066\u304a\u308a\u3001\u6b27\u7c73\u3001\u6771\u5357\u30a2\u30b8\u30a2\u306a\u3069\u6848\u4ef6\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002\uff30\uff57\uff23\u5404\u90e8\u9580\u304c\u5354\u529b\u3057\u3001\u8ca1\u52d9\u8af8\u8868\uff24\uff24\u3001\u682a\u5f0f\u4fa1\u5024\u5206\u6790\u8a55\u4fa1\u3001\u30d3\u30b8\u30cd\u30b9\uff24\uff24\u3001\uff29\uff34\uff24\uff24\u3001\u7a0e\u52d9\uff24\uff24\u306a\u3069\u7dcf\u5408\u7684\u306b\u652f\u63f4\u3067\u304d\u308b\u3053\u3068\u304c\u5f37\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u25a1\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\uff0f\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9
\n\u30fb\u751f\u640d\u4fdd\u3068\u3082\u306b\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u696d\u52d9\u3092\u652f\u63f4\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u3001\u53ce\u76ca\u691c\u8a3c\u696d\u52d9\u652f\u63f4\u3001\u5546\u54c1\u6226\u7565\u306e\u5ef6\u9577\u3068\u3057\u3066\u306e\u30d3\u30b8\u30cd\u30b9\u6226\u7565\u652f\u63f4\u3001\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u6226\u7565\u3084\u30af\u30ed\u30b9\u30bb\u30eb\u7b49\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9\u652f\u63f4\u7b49\u3082\u884c\u3044\u307e\u3059\u3002<\/p>\n
\u25a1\u30a2\u30dd\u30a4\u30f3\u30c6\u30c3\u30c9\u30fb\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc
\n\u30fb\u7279\u306b\u3001\u640d\u5bb3\u4fdd\u967a\u9818\u57df\u306b\u3064\u3044\u3066\u306f\u3001\u30a2\u30dd\u30a4\u30f3\u30c6\u30c3\u30c9\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u696d\u52d9\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n
\u25a1\u5e74\u91d1\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc
\n\u30fbIFRS\u5c0e\u5165\u4f01\u696d\u3078\u306e\u9000\u8077\u7d66\u4ed8\u95a2\u9023\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001PBO\u5185\u90e8\u7d71\u5236\u30fb\u691c\u8a3c\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3001\u5e74\u91d1\u95a2\u9023\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/p>\n
\u4eba\u6750\u8981\u4ef6
\n\u25a0\u4fdd\u967a\u4f1a\u793e\u307e\u305f\u306f\u76e3\u67fb\u6cd5\u4eba\u3001\u4fdd\u967a\u6570\u7406\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306b\u304a\u3051\u308b\u3001\u6c7a\u7b97\u95a2\u9023\u696d\u52d9\u3001\u5546\u54c1\u958b\u767a\u696d\u52d93\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\uff08Manager\u30af\u30e9\u30b9\u4ee5\u4e0a\u306f8\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\uff09
\n\u25a0\u7dcf\u5408\u4f01\u753b\u90e8\u9580\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u90e8\u9580\u3001\u8ca1\u52d9\u4f01\u753b\u30fb\uff21\uff2c\uff2d\u90e8\u9580\u3001\u55b6\u696d\u4f01\u753b\u90e8\u9580\u306e\u7d4c\u9a13\u8005\u3067\u8a08\u753b\u7acb\u6848\u80fd\u529b\u306e\u9ad8\u3044\u65b9\u3001\u4fc2\u6570\u611f\u899a\u306b\u512a\u308c\u3066\u3044\u308b\u65b9
\n\u25a0\u6570\u7406\/\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0\u6280\u8853\u306e\u9ad8\u3044\u65b9\u3001\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u89e3\u6790\u7d4c\u9a13\u8005
\n\u25a0\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u63a5\u3057\u30c1\u30fc\u30e0\u884c\u52d5\u3059\u308b\u6a5f\u4f1a\u304c\u591a\u3044\u306e\u3067\u3001\u9ad8\u3044\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3068\u5354\u8abf\u6027\u306f\u5fc5\u9808<\/p>\n
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