• 1. Background
  • 2. Issues that apply to both life and non-life sectors
  • 3. Quantifying claims provisions for non-life insurance
  • 4. Quantifying life assurance provisions
  • 5. Quantifying provisions for unearned premiums and unexpired risks and other provisions (life and non-life)
  • 6. Reinsurance
  • 7. Assessment of provisions by supervisors
  • 8. Summary
  • Annex: Insurance liabilities and the future IAS standards