SAfrinomics · Source cutoff 14 October 2026

United Republic of Tanzania

Research assessment: 4/5 · Confidence B · Eastern Africa

Published AI-reviewed research under methodology 1.1

Secondary AI review

Publishable evidence supports proposed4/B after specified corrections and application check. BlindD1 revised5→4; original signed2024audit evidence accepted after local-render check.

Every decisive dimension source/claim traced. Fresh local opinion/policy/amounts and signature pages checked; historical nondecisive claims are explicitly sampled or held. No insurer census; group vs local statutory and prudential reporting layers remain distinct. TAN-RE/Alliance primary-byte local renders resolve inconsistent web screenshots; EARE audit-placeholder row downgraded.

Review AI-SECONDARY-EAST-20261018-TZA · 2026-10-18. Blind assessment SHA-256: 358b72ba849dcced94842cb96539cf98596640f671bb16bae0d8b6bd0ab57e67.

Dimensions

DimensionScoreEvidence assessment
D14Full operative guideline §§1.1,6.1,11.1,12.2 proves a binding in-force IFRS17 duty. Blind5 revised to4 because full as-issued/no-material-modification equivalence is unestablished; §8.5 continuing regulatory dual submissions and §9.5 end of initial parallel application require reporting-layer distinction. Neither clause establishes non-adoption.
D25Section2.1 expressly covers all insurers and reinsurers registered in UnitedRepublicofTanzania. Scope is entity-wide statutory returns rather than group-parent statements; supports5 within defined registered perimeter.
D35Mandatory statutory reporting from2023 plus signed2023 reinsurer and signed2024 insurer reporting/2023 comparatives supports at least two completed annual cycles. No blanket extension identified in checked sources.
D44Signed local TAN-RE2024 audit (15April2025) plus signed Alliance2024 separate-company audit (20June2025) explicitly applyIFRS17 and show material amounts. Local hash-verified page renders withdraw the blind false unsigned-audit and wrong-Alliance-auditor findings. Multiple material general/reinsurer examples support credible purposive proxy4; no representative audited life sample for5.
D53Operational dual-return/self-assessment transition, IFRS17 statutory returns, monitoring committee and enforcement provisions plus published IFRS17 market reporting support3. Actual broad-market supervisory reviews/reconciliation/enforcement outcomes for4/5 not verified.

Remaining evidence gaps and limits

Sources

  1. Tanzania Insurance Regulatory Authority: Guidelines on Implementation of IFRS 17 Version1.0 April 2022. PDF/printedp4 §§1.1/2.1; p5 §3.1; p12 §6.1; p32 §8.5; pp36–38 §§9.4–9.5,10.1,11.1,12.2. Binding; tier A2. Published date not established; accessed 2026-10-13; rechecked 2026-10-18. Allregistered insurers/reinsurers covered;from1 January 2023 statutory returns alignwith IFRS 17/Insurance Regulations. Dualruns,selfassessments andsupervisorledcommittee prescribed. Binding TIRAguidelines effective25 April 2022;IFRS 17 returns from 2023 Full43-page primary guideline checked; §6.1 is operative2023 duty. §8.5 regulatory dual-submission bridge remains until regulations amended, while §9.5 ends initial parallel application. Distinct prudential/statutory layers do not demonstrate an IFRS17 accounting carve-out; full equivalence is not established forD1=5. Same guideline registrations are not independent corroborating instruments. Secondary verification: 2026-10-18. Original source access date retained.
  2. Tanzania Reinsurance Company Limited(TAN-RE): Annual Report 2023. PDF/printedpp40–45 opinion/KAM; signedp45 dated19April2024; p46 income; p66 note4(i); p120 note36. Entity filing; tier A3. Published date not established; accessed 2026-10-14; rechecked 2026-10-18. Pw Copinion confirms 2023 IFRS financial statements;IFRS 17 transition from1 January 2023 is KAM;reinsurance service amounts andrestated 2022 comparatives present. Localreinsurerauditreport;auditor date blank in text Independently reopened: 2026-10-14; Printedp40opinion/PDFp39; printedp41IFRS17KAM; printedp67transition; lines1595-1607,1641-1660,2875-2913. Fresh local primary render confirms image signature/date19April2024 onp45; text extraction alone omits it. Same canonical2023 report as other TAN-RE2023 registration; never count twice. Secondary verification: 2026-10-18. Original source access date retained.
  3. East Africa Reinsurance(Tanzania) Company Limited: Report and Financial Statements for18 months ended31 December 2024. PDF p24 auditorplaceholder;pp20,25,31 policy/amounts,turn80 view0. Entity filing; tier E. Published date not established; accessed 2026-10-13. IFRS 17 policy/amountsverified,butindependent auditor reportstates [TO BE INSERTED] andfinance declaration containsplaceholders. Incompleteauditevidence;not accepted as audited
  4. TIRA: IFRS17 Implementation Guidelines2022. PDF/printedp4 §§1.1/2.1; p5 §3.1; p12 §6.1; p32 §8.5; pp36–38 §§9.4–9.5,10.1,11.1,12.2. Binding; tier A2. Published date not established; accessed 2026-10-14; rechecked 2026-10-18. Commissioner issues guidelines under statutory powers; scope all registered insurers/reinsurers; IFRS17 not superseded. IASB2023 date acknowledged; final domestic effective/enforcement paragraphs not inspected due repeated timeout. Primary document independently inspected Independently reopened: 2026-10-14; PDF printedpp4-5, sections1.1,2.1,3.1; lines110-175. Full43-page primary guideline checked; §6.1 is operative2023 duty. §8.5 regulatory dual-submission bridge remains until regulations amended, while §9.5 ends initial parallel application. Distinct prudential/statutory layers do not demonstrate an IFRS17 accounting carve-out; full equivalence is not established forD1=5. Same guideline registrations are not independent corroborating instruments. Secondary verification: 2026-10-18. Original source access date retained.
  5. TIRA: 2024 Annual Market Performance Report. Publication-period pagePDFp4 (October2025); Chart3.17 printedp40/PDFp74; appendix3A PDFp176; appendix3B PDFp180; appendix3E PDFp188. Official non-binding; tier A2. Published date not established; accessed 2026-10-14; rechecked 2026-10-18. Official market report explicitly presents life insurers2024 income statements underIFRS17. This establishes operational supervisory reporting; it does not substitute for individual audited IFRS17 financial statements. Primary document independently inspected Independently reopened: 2026-10-14; PDF printedp40 (PDFpage73), Chart3.17; lines3734-3737. Fresh primary report publication monthOctober2025 verifiedPDFp4; exact day staysnull. PDFp74 is printedp40. Official aggregate is reporting corroboration, not an entity audit or proof of active enforcement. Secondary verification: 2026-10-18. Original source access date retained.
  6. Tanzania Insurance Regulatory Authority: Guidelines on the Implementation of International Financial Reporting Standard on Insurance Contracts (IFRS 17), version 1.0, April 2022. PDF/printedp4 §§1.1/2.1; p5 §3.1; p12 §6.1; p32 §8.5; pp36–38 §§9.4–9.5,10.1,11.1,12.2. Binding; tier A1. Published date not established; accessed 2026-10-15; rechecked 2026-10-18. The Commissioner issues the guidelines under statutory powers for all registered insurers/reinsurers. Section 6.1 requires IFRS 17 implementation from 1 January 2023; §9.5 requires IFRS 17 statutory returns from that date. Section 11.1 provides regulatory/legal enforcement; §12.2 commences the guideline on 25 April 2022. The earlier dual-return bridge is expressly described. | Primary material inspected on 14 October 2026; retained text and relevant local pages re-inspected on 15 October 2026, except where a later web re-open is expressly logged. Observation cutoff remains 14 October 2026. | Original type: Binding supervisor guideline | Original binding description: Binding under Insurance Act 2009 powers; implementation from 2023-01-01 Full43-page primary guideline checked; §6.1 is operative2023 duty. §8.5 regulatory dual-submission bridge remains until regulations amended, while §9.5 ends initial parallel application. Distinct prudential/statutory layers do not demonstrate an IFRS17 accounting carve-out; full equivalence is not established forD1=5. Same guideline registrations are not independent corroborating instruments. Secondary verification: 2026-10-18. Original source access date retained.
  7. Tanzania Reinsurance Company Limited: Annual Report 2024. PDF/printedpp44–49: opinion/KAM, signedp47 dated15April2025, board approvalp49 dated14April2025; note3(b)pp53–54. Entity filing; tier A3. Published date not established; accessed 2026-10-15; rechecked 2026-10-18. Ernst & Young gives the local reinsurer an unmodified IFRS-as-issued opinion, signed 15 April 2025. The KAM explicitly tests IFRS 17 and notes the unmodified 2023 opinion. The report includes insurance-contract policies and 2024/2023 service amounts. Handwritten date and signature were inspected visually. | Primary material inspected on 14 October 2026; retained text and relevant local pages re-inspected on 15 October 2026, except where a later web re-open is expressly logged. Observation cutoff remains 14 October 2026. Fresh local primary-byte render independently confirms signature/date onp47 and boardapprovalp49. Blind-stage rejection based on an inconsistent web rendering is withdrawn; original audit/date assertion is correct. Insurance policy is note3(b), not4(b). Secondary verification: 2026-10-18. Original source access date retained.
  8. Alliance Insurance Corporation Limited: Consolidated and Separate Financial Statements for the year ended 31 December 2024. PDF pp 14–17 (printed pp 13–16), separate statements PDF pp 18–19, policies PDF pp 30–32 (printed pp 29–31). Entity filing; tier A3. Published date not established; accessed 2026-10-15; rechecked 2026-10-18. Balakrishna Sreekumar & Co gives an unmodified opinion on both group and company, signed/stamped 20 June 2025. Explicit IFRS 17 policies and separate-company insurance revenue/service amounts are present. The foreign Uganda subsidiary is distinguished from the Tanzanian separate-company columns. | Primary material inspected on 14 October 2026; retained text and relevant local pages re-inspected on 15 October 2026, except where a later web re-open is expressly logged. Observation cutoff remains 14 October 2026. Fresh hash-verified local render confirms Balakrishna Sreekumar & Co signature/stamp20June2025 and separate-company revenue121596504 thousand TZS. Blind-stage Deloitte/29May/other revenue interpretation came from an inconsistent web screenshot and is withdrawn. No auditor/date/amount correction to original record is warranted. Secondary verification: 2026-10-18. Original source access date retained.
  9. Tanzania Insurance Regulatory Authority: Annual Insurance Market Performance Report 2024. Publication-period pagePDFp4 (October2025); Chart3.17 printedp40/PDFp74; appendix3A PDFp176; appendix3B PDFp180; appendix3E PDFp188. Official non-binding; tier A2. Published date not established; accessed 2026-10-15; rechecked 2026-10-18. The accepted baseline independently inspected TIRA report presents 2024 life insurer results explicitly under IFRS 17. This is retained as operational supervisory reporting evidence; it is not a substitute for entity audits. | Primary material inspected on 14 October 2026; retained text and relevant local pages re-inspected on 15 October 2026, except where a later web re-open is expressly logged. Observation cutoff remains 14 October 2026. | Original type: Official report Fresh primary report publication monthOctober2025 verifiedPDFp4; exact day staysnull. PDFp74 is printedp40. Official aggregate is reporting corroboration, not an entity audit or proof of active enforcement. Secondary verification: 2026-10-18. Original source access date retained.
  10. Tanzania Reinsurance Company Limited(TAN-RE): Annual Report2023. PDF/printedpp40–45 opinion/KAM; signedp45 dated19April2024; p46 income; p66 note4(i); p120 note36. Entity filing; tier A3. Published date not established; accessed 2026-10-16; rechecked 2026-10-18. TAN-RE2023 local audited statements explicitly applyIFRS17 from1January2023 and restate comparatives. Auditor report signed19April2024. | Fresh issuer PDF downloaded and decisive passages/visible signature independently verified16October2026 after blind seal. Source content predates14October2026 cutoff. This supplements existing raw candidateSRC-TZA-2026-C002 under a distinct reviewer ID. | Original binding description: Entity filing; local reinsurer separate financial statements Fresh local primary render confirms image signature/date19April2024 onp45; text extraction alone omits it. Same canonical2023 report as other TAN-RE2023 registration; never count twice. Secondary verification: 2026-10-18. Original source access date retained.

Current evidence claims

  1. CLM-TZA-2026-C001 (D1): TIRA specifies IFRS 17 statutory returns from1 January 2023.
    Prudential returns · Context only · SRC-TZA-2026-C001, Section9.5. local statutory/supervision
  2. CLM-TZA-2026-C002 (D2): Guidelinesapplyto allregistered insurers andreinsurers.
    Prudential returns · Context only · SRC-TZA-2026-C001, Section2.1. local statutory/supervision
  3. CLM-TZA-2026-C003 (D3): Guidelinesforcefrom25 April 2022;IFRS 17 returnsfrom 2023.
    Prudential returns · Context only · SRC-TZA-2026-C001, Sections9.5,12.2. local statutory/supervision
  4. CLM-TZA-2026-C004 (D5): TIRA prescribesselfassessments,dualrunsubmissions andsupervisorledmonitoringcommittee.
    Prudential returns · Context only · SRC-TZA-2026-C001, Sections9.1–9.5,10.1. supervision
  5. CLM-TZA-2026-C005 (D4): TAN-RE 2023 auditor report identifies IFRS 17 transition as KAM;accountscontainreinsurance service revenue andrestatedcomparatives.
    Statutory separate accounts · Supports · SRC-TZA-2026-C002, PDF/printedpp40–45 audit; signedp45 dated19April2024; p46 income; note4(i)p66; note36p120. Signed local2023 reinsurer audit. Same entity/report as SRC-TZA-2026-RVE001, not a second insurer.
  6. CLM-TZA-2026-C006 (D4): EARETanzania 2024 publishes IFRS 17 policy/amounts butauditpage remainsunfilled.
    Statutory separate accounts · Context only · SRC-TZA-2026-C003, PDF pp24–25,31. Explicit IFRS17 policy/amounts exist, but PDFp24 auditor report says[TO BE INSERTED]. Not accepted as audited D4 evidence.
  7. CLM-TZA-2026-G001 (D1): The Commissioner issues IFRS 17 implementation requirements using Insurance Act enforcement powers.
    National endorsement · Supports · SRC-TZA-2026-G001, §1.1, PDF p 4; §11.1, p 37. A separate complete national IFRS-as-issued equivalence/no-carve-out review has not been performed; D1 is conservatively 4. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Complete national as-issued equivalence/no-carve-out review not performed;D1conservatively4.
  8. CLM-TZA-2026-G002 (D2): The guideline applies to every insurer and reinsurer registered in Tanzania.
    Statutory separate accounts · Supports · SRC-TZA-2026-G001, §2.1, PDF p 4. Scope is the defined registered insurance reporting perimeter. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Defined registered insurance reporting perimeter.
  9. CLM-TZA-2026-G003 (D3): Insurers must implement IFRS 17 from 1 January 2023, and statutory returns must align from that date.
    Statutory separate accounts · Supports · SRC-TZA-2026-G001, §6.1, p 12; §9.5, p 36. Domestic operative obligation, rather than the introductory IASB date, is the decisive evidence. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Domestic operative obligation,not introductory global date,is decisive.
  10. CLM-TZA-2026-G004 (D5): TIRA prescribes parallel submissions during transition and an authority-led implementation-monitoring committee.
    Prudential returns · Supports · SRC-TZA-2026-G001, §8.5, p 32; §§9.4–9.5, p 36; §10.1, p 37. The §8.5 continuing regulatory bridge and §9.5 end of parallel application should be read by reporting layer; actual later reconciliation/enforcement outcomes remain unverified. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Continuing prudential bridge and end of parallel application read by reporting layer; later actual outcomes unverified.
  11. CLM-TZA-2026-G005 (D4): TAN-RE’s signed FY2024 local audit explicitly tests IFRS 17 policies and reports comparative reinsurance service amounts.
    Statutory separate accounts · Supports · SRC-TZA-2026-G002, OpinionPDF/printedpp44–47; signedp47 dated15April2025; statementspp48–49; note3(b)pp53–54. One local signed reinsurer2024 audit, combined with Alliance separate-company audit for credible purposive proxy. Signature/date verified in local PDF; blind unsigned finding withdrawn. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: One local reinsurer,combined withAlliance separate-company evidence forD4=4.
  12. CLM-TZA-2026-G006 (D3): TAN-RE’s FY2024 audit identifies an unmodified FY2023 audit opinion dated 19 April 2024.
    Statutory separate accounts · Supports · SRC-TZA-2026-G002, Other matter, p 45. The accepted baseline separately inspected the explicit IFRS 17 2023 application; this supplies actual successive audited cycles, not elapsed time alone. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Independent2023IFRS17filing recovered by reviewer confirms actual successive cycle.
  13. CLM-TZA-2026-G007 (D4): Alliance’s full audit includes the Tanzanian insurer’s separate-company IFRS 17 policy and insurance-service amounts.
    Statutory separate accounts · Supports · SRC-TZA-2026-G003, Opinion PDF pp 14–17; separate amounts p 19; policy pp 30–32. The group also contains a Ugandan subsidiary; only separate Tanzanian company evidence is used as a second domestic insurer. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Group includesUgandan subsidiary;only separateTanzanian company used as second domestic insurer.
  14. CLM-TZA-2026-G008 (D5): TIRA publishes life insurer 2024 income statements labelled under IFRS 17.
    Prudential returns · Supports · SRC-TZA-2026-G004, Chart 3.17, printed p 40. Retained accepted baseline evidence; no claim of active market-wide IFRS 17 enforcement. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: No active market-wideIFRS17enforcement claim.
  15. CLM-TZA-2026-RVE001 (D3): TAN-RE2023 local audited financial statements explicitly stateIFRS17 implementation on1January2023 and present transition/restated comparative information.
    Statutory separate accounts · Supports · SRC-TZA-2026-RVE001, Note36 PDF/printedp120; note4(i) PDF/printedp66; signed auditPDFp45 dated19April2024. One local reinsurer’s completed cycle; read with bindingTIRA requirement and2024local audit. Not a whole-market census. Reviewer-added fresh original verified actualIFRS17annualcycle,not elapsed global date.