本報告檢視了於亞洲各國營運的跨國企業和本地壽險公司在2023年發布的隱含價值（EV）結果。總體而言，於本年內各公司的EV普遍錄得增長，整體年增長率為7.2%，但各市場與個別公司的結果不一。與全球趨勢一致，2023年亞洲大部分市場的債券報酬率有所下降，各市場業者就此的反應各有不同。我們的報告同時比較了不同的EV報告方法，並於包含以下章節： 

• 執行摘要 
• 介紹和背景 
• 隱含價值結果 
• EV方法論和假設
• 揭露 
  
• 其他價值衡量標準 
• 八個載有不同資料的附錄

此報告為英文版之譯本，由Milliman台灣辦公室按當地語言習慣及常用專有名詞翻譯 。原英文版報告連結:

https://www.milliman.com/en/insight/2023-embedded-value-results-asia

 This report examines the embedded value (EV) results published by multinational corporations and domestic life insurers for countries in Asia for 2023. Overall, the trend in reported EV was positive, up 7.2% for the year, though results were mixed across markets. In line with global trends, bond yields decreased during 2023 in most of the Asian markets, with varying responses across the region. Our report compares and contrasts the different approaches with EV reporting, and includes the following:  

• Executive summary
• Introduction and background
• Embedded value results
• EV methodology and assumptions
• Disclosures
• Other measures of value
• Eight appendices