IAIS Insurance Core Principles (ICPs) 20.9: Asset-liability management: in total and by segment, methodology and assumptions, capital or provisions held for mismatch

What does 20.9 require?

Disclosures about asset-liability management cover ALM in total and where appropriate by segment, the methodology and key assumptions used to measure assets and liabilities for ALM purposes, and any capital or provisions held because of a mismatch between assets and liabilities.