2025-01-20
The Reserve Bank of New Zealand issued this document to define the standardized information that licensed insurers must provide in their Annual and Quarterly Insurer Reports. It establishes terminology, materiality thresholds, and revision protocols while specifying the hierarchy of definitions relative to the Insurance (Prudential Supervision) Act and NZ IFRS 17. The text details precise requirements for reporting financial data, solvency metrics, and statistical information across multiple report sections.