IAIS Insurance Core Principles (ICPs) 20.2: 20.2 Annual public disclosure across ten areas from company profile to financial performance

Insurers disclose at least annually, in a publicly accessible way, appropriately detailed information on their company profile, corporate governance framework, technical provisions, insurance risk exposure, financial instruments and other investments, investment risk exposure, asset-liability management, capital adequacy, liquidity risk and financial 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
20.12 20.12 Financial performance in total and by segment: earnings, claims development, pricing adequacy, investment performance
20.13 20.13 Specified practices for any non-GAAP financial measures disclosed
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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