Guidance Paper on Public Disclosure by Insurers

... This paper provides guidance for publicdisclosures by insurance companies. It recognizes that supervisors have a role in encouraging companies to make effective disclosure ...

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Year of publication:	2002
Institutions:	International Association of Insurance Supervisors
Subject:	Versicherungsbetriebslehre \| insurance management \| Publizität \| disclosure \| Versicherungswirtschaft

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Table of Contents
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1. Introduction
Scope of paper
2. Quality of disclosure
a. Relevance
b. Timeliness
c. Accessibility
d. Comprehensiveness
e. Reliability
f. Comparability
g. Consistency
3. What should be disclosed
a. Financial position
b. Financial performance
c. Risk exposures and how they are managed
d. How information is prepared
e. Basic business, management and corporate governance information

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