IAIS Insurance Core Principles (ICPs) 20.12: 20.12 Financial performance in total and by segment: earnings, claims development, pricing adequacy, investment performance

Disclosures about financial performance, in total and at a segmented level, include an earnings analysis, claims statistics including claims development, pricing adequacy, and investment performance.

Maintained by Gerard BlokdykControl text last updated 21 May 2026

Other controls in ICP 20: Public disclosure – IAIS Insurance Core Principles (ICPs)

20.1 20.1 Audited financial statements available at least annually
20.10 20.10 Capital adequacy: objectives, policies and processes, the solvency requirements applying, capital available, and internal model information
20.11 20.11 Liquidity risk disclosures sufficient for market participants to assess material exposures
20.13 20.13 Specified practices for any non-GAAP financial measures disclosed
20.2 20.2 Annual public disclosure across ten areas from company profile to financial performance
20.3 20.3 Company profile: nature of business, structure, segments, environment, objectives and strategies
20.4 20.4 Governance disclosures: key features of the framework, internal controls and risk management, and how they are implemented
20.5 20.5 Technical provisions by segment: cash flow assumptions, discount rate rationale, risk adjustment method, description of the method

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