{ "generated_date": "2026-10-19", "source_cutoff": "2026-10-14", "methodology_version": "1.1", "publication_note": "AI-reviewed SAfrinomics research. Confidence C is provisional. No human or external professional assurance is represented.", "countries": [ { "iso3": "DZA", "country_name": "Algeria", "un_m49_region": "Northern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [], "claim_ids": [], "dimensions": { "D1": { "score": null, "rationale": "No current IFRS 17-specific endorsement/permission verified.", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "Current operative insurer reporting scope unverified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Binding local effective status or official programme unverified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No qualifying audited local IFRS 17 statement verified.", "source_ids": [], "claim_ids": [] }, "D5": { "score": null, "rationale": "IFRS 17-specific supervision/engagement unverified.", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "No current IFRS 17-specific endorsement/permission verified.", "D2": "Current operative insurer reporting scope unverified.", "D3": "Binding local effective status or official programme unverified.", "D4": "No qualifying audited local IFRS 17 statement verified.", "D5": "IFRS 17-specific supervision/engagement unverified." }, "research_completed": true, "country_report_url": "countries/DZA.html", "gaps": [ "D1: recover current Algerian primary IFRS 17 endorsement, permission or explicit non-adoption instrument.", "D2/D3: establish operative insurer perimeter and effective status.", "D4: retrieve CAAT, CAAR or SAA audit and inspect opinion, policy and amounts.", "D5: inspect IFRS 17-specific supervisory reporting/reconciliation.", "Academic studies and inaccessible reports do not establish national adoption/non-adoption.", "Current IFRS 17 authority, reporting scope, effective timeline, local implementation and supervisory mechanism are not fully established." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "AGO", "country_name": "Angola", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-AGO-2026-C001", "SRC-AGO-2026-C002", "SRC-AGO-2026-C003", "SRC-AGO-2026-G001" ], "claim_ids": [ "CLM-AGO-2026-C001", "CLM-AGO-2026-C002", "CLM-AGO-2026-C003", "CLM-AGO-2026-R001", "CLM-AGO-2026-G001" ], "dimensions": { "D1": { "score": 0, "rationale": "Accept explicit legal exclusion as provisional C: official indexed notice corroborates reproduced regulation. Original gazette authentication remains open.", "source_ids": [ "SRC-AGO-2026-C001", "SRC-AGO-2026-C002" ], "claim_ids": [ "CLM-AGO-2026-C001" ] }, "D2": { "score": null, "rationale": "Domestic insurers exist, but IFRS 17 permission and supplemental/group reporting perimeter are unverified; this is not a scope score of zero. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Accept null. The chart commencement, retroactivity and2027 mandatory date are not an IFRS17 adoption timetable; blind0 is not carried into maturity.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "ENSA 2024 and baseline NOSSA 2025 show local-framework accounts, not a national census or audited IFRS 17 implementation. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-AGO-2026-G001", "SRC-AGO-2026-C003" ], "claim_ids": [ "CLM-AGO-2026-G001" ] }, "D5": { "score": null, "rationale": "Current operational IFRS 17 reporting or reconciliation is unverified; acknowledgement and historic consultation do not establish it. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "Accept explicit legal exclusion as provisional C: official indexed notice corroborates reproduced regulation. Original gazette authentication remains open.", "D2": "Domestic insurers exist, but IFRS 17 permission and supplemental/group reporting perimeter are unverified; this is not a scope score of zero. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D3": "Accept null. The chart commencement, retroactivity and2027 mandatory date are not an IFRS17 adoption timetable; blind0 is not carried into maturity.", "D4": "ENSA 2024 and baseline NOSSA 2025 show local-framework accounts, not a national census or audited IFRS 17 implementation. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D5": "Current operational IFRS 17 reporting or reconciliation is unverified; acknowledgement and historic consultation do not establish it. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]" }, "research_completed": true, "country_report_url": "countries/AGO.html", "gaps": [ "Original Gazette/ARSEG instrument authentication.", "Current supplemental/group IFRS 17 permission and perimeter.", "Current IFRS 17 timeline and operational supervisory bridge.", "Audited local IFRS 17 statements or affirmative population-wide absence evidence; two local-framework samples are not a census." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "BEN", "country_name": "Benin", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-BEN-2026-C001", "SRC-BEN-2026-C002", "SRC-BEN-2026-C003", "SRC-BEN-2026-C004", "SRC-BEN-2026-R001", "SRC-BEN-2026-G001", "SRC-BEN-2026-G002", "SRC-BEN-2026-G003", "SRC-BEN-2026-G004", "SRC-BEN-2026-G005", "SRC-BEN-2026-G006", "SRC-BEN-2026-G007", "SRC-BEN-2026-G008" ], "claim_ids": [ "CLM-BEN-2026-C001", "CLM-BEN-2026-C002", "CLM-BEN-2026-C003", "CLM-BEN-2026-C004", "CLM-BEN-2026-G001", "CLM-BEN-2026-G002", "CLM-BEN-2026-G003", "CLM-BEN-2026-G004", "CLM-BEN-2026-G005", "CLM-BEN-2026-G006", "CLM-BEN-2026-G007", "CLM-BEN-2026-G008", "CLM-BEN-2026-G009" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-BEN-2026-G001" ], "claim_ids": [ "CLM-BEN-2026-G001" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [ "SRC-BEN-2026-G008" ], "claim_ids": [ "CLM-BEN-2026-G009" ] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [ "SRC-BEN-2026-G003", "SRC-BEN-2026-G004" ], "claim_ids": [ "CLM-BEN-2026-G003", "CLM-BEN-2026-G004" ] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-BEN-2026-G006", "SRC-BEN-2026-G007" ], "claim_ids": [ "CLM-BEN-2026-G006", "CLM-BEN-2026-G007", "CLM-BEN-2026-G008" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-BEN-2026-G004", "SRC-BEN-2026-G005" ], "claim_ids": [ "CLM-BEN-2026-G002", "CLM-BEN-2026-G005" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/BEN.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Positive evidence of listed/public-offering eligibility or other legal scope for a named local insurer; regional membership, bank with same brand and investment-fund names insufficient.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "Official bulletin publication and document-number identity for two distinct CIMA2024 files labelled06-24; sector-return transition is not IFRS17 timeline.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "BWA", "country_name": "Botswana", "un_m49_region": "Southern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "Needs review", "contradiction_status": "None", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 3, "weighted_index": 3.35, "publication_status": "Held after secondary AI review; no published rating", "source_ids": [ "SRC-BWA-2026-C001", "SRC-BWA-2026-C002", "SRC-BWA-2026-S2001" ], "claim_ids": [ "CLM-BWA-2026-C001", "CLM-BWA-2026-C002", "CLM-BWA-2026-C003", "CLM-BWA-2026-R001", "CLM-BWA-2026-R002", "CLM-BWA-2026-S2001" ], "dimensions": { "D1": { "score": 4, "rationale": "Supervisor expressly states an in-force IFRS17 obligation from January 2023 for all insurance companies. Standalone legal incorporation text and full equivalence/carve-out check are not complete, so 5 is not claimed.", "source_ids": [ "SRC-BWA-2026-C001" ], "claim_ids": [ "CLM-BWA-2026-R001" ] }, "D2": { "score": 4, "rationale": "Broad life, general and reinsurance reporting perimeter is explicit. Medical-aid schemes operate separately under exemption letters; their fiscal-year transition and full population are not collapsed into licensed insurers.", "source_ids": [ "SRC-BWA-2026-C001" ], "claim_ids": [ "CLM-BWA-2026-R002" ] }, "D3": { "score": 5, "rationale": "Requirement effective January 2023; multiple annual periods have ended by cutoff and local 2024 IFRS17 reporting is observed. This is timing/maturity inference, not proof that every company completed each cycle; no blanket extension was identified in the checked sources.", "source_ids": [ "SRC-BWA-2026-C001", "SRC-BWA-2026-S2001" ], "claim_ids": [] }, "D4": { "score": 2, "rationale": "Fresh Bona Life local IFRS17 published-basis amounts and statutory-actuary summary support incomplete implementation evidence under D4=2. The reviewer blind null is revised because rubric2 expressly allows incomplete/provisional evidence; no licensed-insurer audit is inferred. BIHL2025 remained inaccessible and BPOMAS medical-aid audit is adjacent scope only.", "source_ids": [ "SRC-BWA-2026-S2001" ], "claim_ids": [ "CLM-BWA-2026-S2001" ] }, "D5": { "score": 3, "rationale": "Supervisor distinguishes IFRS17 and IFRS4 populations in operational industry data and monitors transition. No current complete-market reconciliation or enforcement outcomes were verified.", "source_ids": [ "SRC-BWA-2026-C001" ], "claim_ids": [ "CLM-BWA-2026-C001" ] } }, "dimension_rationale": { "D1": "Supervisor expressly states an in-force IFRS17 obligation from January 2023 for all insurance companies. Standalone legal incorporation text and full equivalence/carve-out check are not complete, so 5 is not claimed.", "D2": "Broad life, general and reinsurance reporting perimeter is explicit. Medical-aid schemes operate separately under exemption letters; their fiscal-year transition and full population are not collapsed into licensed insurers.", "D3": "Requirement effective January 2023; multiple annual periods have ended by cutoff and local 2024 IFRS17 reporting is observed. This is timing/maturity inference, not proof that every company completed each cycle; no blanket extension was identified in the checked sources.", "D4": "Fresh Bona Life local IFRS17 published-basis amounts and statutory-actuary summary support incomplete implementation evidence under D4=2. The reviewer blind null is revised because rubric2 expressly allows incomplete/provisional evidence; no licensed-insurer audit is inferred. BIHL2025 remained inaccessible and BPOMAS medical-aid audit is adjacent scope only.", "D5": "Supervisor distinguishes IFRS17 and IFRS4 populations in operational industry data and monitors transition. No current complete-market reconciliation or enforcement outcomes were verified." }, "research_completed": true, "country_report_url": "countries/BWA.html", "gaps": [ "Fresh audited local operating-insurer IFRS17 policy, amounts and opinion remain unverified.", "BIHL2025 primary URL inaccessible on18October2026; historical claim retained but not counted.", "Current2026 scope/exclusions and blanket-relief search are incomplete; latest supervisor financial data checked concerns2023.", "Representative non-life/reinsurance audited sample is missing." ], "secondary_review": { "review_id": "AI-SECONDARY-WEST-20261018-BWA", "review_date": "2026-10-18", "blind_sha256": "b4e91cd8dd5669f061f8998e7141ae64e8bef6b2548bb0dae3202569a3ac9ed9", "decision_summary": "Retain provisional3/C but hold live headline grey. Verified local provisional amounts justify D4=2; current audited insurer and legal-scope/currency gaps prevent Ready publication.", "coverage_note": "Official NBFIRA report and local Bona Life2024 report freshly read. BPOMAS audited medical-aid evidence retained in review files as adjacent scope; not counted as a licensed insurer audit. No market or subsidiary extrapolation.", "approved": false, "application_check_passed": true, "application_check_date": "2026-10-19" } }, { "iso3": "BFA", "country_name": "Burkina Faso", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-BFA-2026-C001", "SRC-BFA-2026-C002", "SRC-BFA-2026-C003", "SRC-BFA-2026-C004", "SRC-BFA-2026-C005", "SRC-BFA-2026-R001", "SRC-BFA-2026-G001", "SRC-BFA-2026-G002", "SRC-BFA-2026-G003", "SRC-BFA-2026-G004", "SRC-BFA-2026-G005", "SRC-BFA-2026-G006", "SRC-BFA-2026-G007", "SRC-BFA-2026-G008" ], "claim_ids": [ "CLM-BFA-2026-C001", "CLM-BFA-2026-C002", "CLM-BFA-2026-C003", "CLM-BFA-2026-C004", "CLM-BFA-2026-G001", "CLM-BFA-2026-G002", "CLM-BFA-2026-G003", "CLM-BFA-2026-G004", "CLM-BFA-2026-G005", "CLM-BFA-2026-G006", "CLM-BFA-2026-G007", "CLM-BFA-2026-G008", "CLM-BFA-2026-G009" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-BFA-2026-G001" ], "claim_ids": [ "CLM-BFA-2026-G001" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [ "SRC-BFA-2026-G003", "SRC-BFA-2026-G004" ], "claim_ids": [ "CLM-BFA-2026-G003", "CLM-BFA-2026-G004" ] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-BFA-2026-G006", "SRC-BFA-2026-G007" ], "claim_ids": [ "CLM-BFA-2026-G006", "CLM-BFA-2026-G007", "CLM-BFA-2026-G008" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-BFA-2026-G004", "SRC-BFA-2026-G005", "SRC-BFA-2026-G008" ], "claim_ids": [ "CLM-BFA-2026-G002", "CLM-BFA-2026-G005", "CLM-BFA-2026-G009" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/BFA.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Positive evidence of listed/public-offering eligibility or other legal scope for a named local insurer; regional membership, bank with same brand and investment-fund names insufficient.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "Official bulletin publication and document-number identity for two distinct CIMA2024 files labelled06-24; sector-return transition is not IFRS17 timeline.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions.", "Issuerrefresh16Octtimedout;localoriginalwaschecked,withtraining-versus-oversightcorrection." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "BDI", "country_name": "Burundi", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-BDI-2026-C001", "SRC-BDI-2026-C002", "SRC-BDI-2026-R001", "SRC-BDI-2026-G001" ], "claim_ids": [ "CLM-BDI-2026-G001", "CLM-BDI-2026-G002", "CLM-BDI-2026-G003" ], "dimensions": { "D1": { "score": null, "rationale": "No currentIFRS17incorporation instrument verified; prior insurer allegation is not supervisor national decision.", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "Population23(12non-life/11life)verified,but notIFRS17reporting scope.", "source_ids": [ "SRC-BDI-2026-G001" ], "claim_ids": [ "CLM-BDI-2026-G001" ] }, "D3": { "score": null, "rationale": "No bindingIFRS17effective date/transition maturity verified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "Sector aggregates/incomplete-certified-data caveat do not supply local auditedIFRS17statements.", "source_ids": [ "SRC-BDI-2026-G001" ], "claim_ids": [ "CLM-BDI-2026-G002" ] }, "D5": { "score": null, "rationale": "Verified2024general pricing/claims/insurance regulation is notIFRS17supervisory response.", "source_ids": [ "SRC-BDI-2026-G001" ], "claim_ids": [ "CLM-BDI-2026-G003" ] } }, "dimension_rationale": { "D1": "No currentIFRS17incorporation instrument verified; prior insurer allegation is not supervisor national decision.", "D2": "Population23(12non-life/11life)verified,but notIFRS17reporting scope.", "D3": "No bindingIFRS17effective date/transition maturity verified.", "D4": "Sector aggregates/incomplete-certified-data caveat do not supply local auditedIFRS17statements.", "D5": "Verified2024general pricing/claims/insurance regulation is notIFRS17supervisory response." }, "research_completed": true, "country_report_url": "countries/BDI.html", "gaps": [ "D1–D3: current ARCA or government IFRS 17 endorsement, scope, effective clauses and any 2025–2026 changes.", "D4: SOCABU, BICOR or another material local life/non-life full audit with explicit IFRS 17 policy and amounts.", "D5: IFRS 17 reporting, prudential bridge or enforcement evidence.", "Current ARCA/governmentIFRS17endorsement,scope,effective clauses/changes.", "Material local life/non-life full audit with explicitIFRS17policy/amounts.", "IFRS17reporting,prudential bridge/enforcement." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "CPV", "country_name": "Cabo Verde", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-CPV-2026-C001", "SRC-CPV-2026-G001", "SRC-CPV-2026-G002" ], "claim_ids": [ "CLM-CPV-2026-C001", "CLM-CPV-2026-G001", "CLM-CPV-2026-G002" ], "dimensions": { "D1": { "score": null, "rationale": "No current IFRS 17-specific endorsement/permission verified.", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "Current operative insurer reporting scope unverified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Binding local effective status or official programme unverified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "Current local filing clarifies accounting route, without proving IFRS 17 application or nationwide absence.", "source_ids": [ "SRC-CPV-2026-G002" ], "claim_ids": [ "CLM-CPV-2026-G002" ] }, "D5": { "score": 1, "rationale": "Official country-named training meets criterion 1; no operational IFRS 17 mechanism verified.", "source_ids": [ "SRC-CPV-2026-G001" ], "claim_ids": [ "CLM-CPV-2026-G001" ] } }, "dimension_rationale": { "D1": "No current IFRS 17-specific endorsement/permission verified.", "D2": "Current operative insurer reporting scope unverified.", "D3": "Binding local effective status or official programme unverified.", "D4": "Current local filing clarifies accounting route, without proving IFRS 17 application or nationwide absence.", "D5": "Official country-named training meets criterion 1; no operational IFRS 17 mechanism verified." }, "research_completed": true, "country_report_url": "countries/CPV.html", "gaps": [ "D1/D2/D3: obtain current BCV endorsement, insurer perimeter and effective date.", "D4: inspect IFRS 17-specific domestic audited implementation, including other insurers.", "D5: operational monitoring/returns/reconciliation beyond workshop unverified.", "Re-archive pruned Garantia filing.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "CMR", "country_name": "Cameroon", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-CMR-2026-C001", "SRC-CMR-2026-C002", "SRC-CMR-2026-C003", "SRC-CMR-2026-C004", "SRC-CMR-2026-G001", "SRC-CMR-2026-G002", "SRC-CMR-2026-G003", "SRC-CMR-2026-G004" ], "claim_ids": [ "CLM-CMR-2026-C001", "CLM-CMR-2026-C002", "CLM-CMR-2026-C003", "CLM-CMR-2026-C004", "CLM-CMR-2026-G001", "CLM-CMR-2026-G002", "CLM-CMR-2026-G003", "CLM-CMR-2026-G004" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CMR-2026-C001", "SRC-CMR-2026-C002", "SRC-CMR-2026-C003", "SRC-CMR-2026-C004" ], "claim_ids": [] }, "D2": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CMR-2026-G001", "SRC-CMR-2026-G003", "SRC-CMR-2026-C001", "SRC-CMR-2026-C002", "SRC-CMR-2026-C003", "SRC-CMR-2026-C004" ], "claim_ids": [ "CLM-CMR-2026-G001", "CLM-CMR-2026-G003" ] }, "D3": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CMR-2026-C001", "SRC-CMR-2026-C002", "SRC-CMR-2026-C003", "SRC-CMR-2026-C004" ], "claim_ids": [] }, "D4": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CMR-2026-G004", "SRC-CMR-2026-C001", "SRC-CMR-2026-C002", "SRC-CMR-2026-C003", "SRC-CMR-2026-C004" ], "claim_ids": [ "CLM-CMR-2026-G004" ] }, "D5": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CMR-2026-G002", "SRC-CMR-2026-C001", "SRC-CMR-2026-C002", "SRC-CMR-2026-C003", "SRC-CMR-2026-C004" ], "claim_ids": [ "CLM-CMR-2026-G002" ] } }, "dimension_rationale": { "D1": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D2": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D3": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D4": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D5": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows." }, "research_completed": true, "country_report_url": "countries/CMR.html", "gaps": [ "D1: Obtain a current competent-authority instrument establishing IFRS 17 incorporation, endorsement or formal permission, including any insurer-specific exceptions and amendments.", "D2: Establish the domestic IFRS 17 insurer and reinsurer population and distinguish separate-company, consolidated, market and prudential reporting perimeters.", "D3: Obtain a binding local IFRS 17 effective date, transition requirements and evidence of completed reporting cycles; the IASB global date alone is insufficient.", "D4: Obtain locally relevant audited statements explicitly applying IFRS 17, with accounting policies, transition, amounts and the related auditor opinion.", "D5: Obtain IFRS 17-specific supervisory guidance, reporting templates, monitoring, enforcement or an IFRS-to-prudential reconciliation mechanism.", "Obtain audited local AXA, CHANAS, SAAR, ACTIVA or other material insurer statements; market statistics do not replace accounting policies and opinions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "CAF", "country_name": "Central African Republic", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-CAF-2026-C001", "SRC-CAF-2026-C002", "SRC-CAF-2026-C003", "SRC-CAF-2026-C004", "SRC-CAF-2026-G001", "SRC-CAF-2026-G002", "SRC-CAF-2026-G003" ], "claim_ids": [ "CLM-CAF-2026-C001", "CLM-CAF-2026-C002", "CLM-CAF-2026-C003", "CLM-CAF-2026-C004", "CLM-CAF-2026-G001", "CLM-CAF-2026-G002", "CLM-CAF-2026-G003" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CAF-2026-C001", "SRC-CAF-2026-C002", "SRC-CAF-2026-C003", "SRC-CAF-2026-C004" ], "claim_ids": [] }, "D2": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CAF-2026-G001", "SRC-CAF-2026-C001", "SRC-CAF-2026-C002", "SRC-CAF-2026-C003", "SRC-CAF-2026-C004" ], "claim_ids": [ "CLM-CAF-2026-G001" ] }, "D3": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CAF-2026-C001", "SRC-CAF-2026-C002", "SRC-CAF-2026-C003", "SRC-CAF-2026-C004" ], "claim_ids": [] }, "D4": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CAF-2026-C001", "SRC-CAF-2026-C002", "SRC-CAF-2026-C003", "SRC-CAF-2026-C004" ], "claim_ids": [] }, "D5": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-CAF-2026-G002", "SRC-CAF-2026-G003", "SRC-CAF-2026-C001", "SRC-CAF-2026-C002", "SRC-CAF-2026-C003", "SRC-CAF-2026-C004" ], "claim_ids": [ "CLM-CAF-2026-G002", "CLM-CAF-2026-G003" ] } }, "dimension_rationale": { "D1": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D2": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D3": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D4": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D5": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows." }, "research_completed": true, "country_report_url": "countries/CAF.html", "gaps": [ "D1: Obtain a current competent-authority instrument establishing IFRS 17 incorporation, endorsement or formal permission, including any insurer-specific exceptions and amendments.", "D2: Establish the domestic IFRS 17 insurer and reinsurer population and distinguish separate-company, consolidated, market and prudential reporting perimeters.", "D3: Obtain a binding local IFRS 17 effective date, transition requirements and evidence of completed reporting cycles; the IASB global date alone is insufficient.", "D4: Obtain locally relevant audited statements explicitly applying IFRS 17, with accounting policies, transition, amounts and the related auditor opinion.", "D5: Obtain IFRS 17-specific supervisory guidance, reporting templates, monitoring, enforcement or an IFRS-to-prudential reconciliation mechanism.", "Obtain the local SUNU or other insurer annual statements and the domestic reporting perimeter; the CRCA warning index gives no IFRS 17 reason." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "TCD", "country_name": "Chad", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-TCD-2026-C001", "SRC-TCD-2026-C002", "SRC-TCD-2026-C003", "SRC-TCD-2026-C004", "SRC-TCD-2026-G001" ], "claim_ids": [ "CLM-TCD-2026-C001", "CLM-TCD-2026-C002", "CLM-TCD-2026-C003", "CLM-TCD-2026-C004", "CLM-TCD-2026-G001" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-TCD-2026-C001", "SRC-TCD-2026-C002", "SRC-TCD-2026-C003", "SRC-TCD-2026-C004" ], "claim_ids": [] }, "D2": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-TCD-2026-G001", "SRC-TCD-2026-C001", "SRC-TCD-2026-C002", "SRC-TCD-2026-C003", "SRC-TCD-2026-C004" ], "claim_ids": [ "CLM-TCD-2026-G001" ] }, "D3": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-TCD-2026-C001", "SRC-TCD-2026-C002", "SRC-TCD-2026-C003", "SRC-TCD-2026-C004" ], "claim_ids": [] }, "D4": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-TCD-2026-C001", "SRC-TCD-2026-C002", "SRC-TCD-2026-C003", "SRC-TCD-2026-C004" ], "claim_ids": [] }, "D5": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-TCD-2026-C001", "SRC-TCD-2026-C002", "SRC-TCD-2026-C003", "SRC-TCD-2026-C004" ], "claim_ids": [] } }, "dimension_rationale": { "D1": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D2": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D3": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D4": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D5": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows." }, "research_completed": true, "country_report_url": "countries/TCD.html", "gaps": [ "D1: Obtain a current competent-authority instrument establishing IFRS 17 incorporation, endorsement or formal permission, including any insurer-specific exceptions and amendments.", "D2: Establish the domestic IFRS 17 insurer and reinsurer population and distinguish separate-company, consolidated, market and prudential reporting perimeters.", "D3: Obtain a binding local IFRS 17 effective date, transition requirements and evidence of completed reporting cycles; the IASB global date alone is insufficient.", "D4: Obtain locally relevant audited statements explicitly applying IFRS 17, with accounting policies, transition, amounts and the related auditor opinion.", "D5: Obtain IFRS 17-specific supervisory guidance, reporting templates, monitoring, enforcement or an IFRS-to-prudential reconciliation mechanism.", "Obtain current local STAR Nationale / SAAR Tchad annual statements and a current domestic or regional IFRS 17 implementation instrument." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "COM", "country_name": "Comoros", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-COM-2026-C001", "SRC-COM-2026-R001", "SRC-COM-2026-G001" ], "claim_ids": [ "CLM-COM-2026-C001", "CLM-COM-2026-G001", "CLM-COM-2026-G002" ], "dimensions": { "D1": { "score": null, "rationale": "BCCinsurance mandate/regulatory drafting is notIFRS17incorporation.", "source_ids": [ "SRC-COM-2026-G001" ], "claim_ids": [ "CLM-COM-2026-G001" ] }, "D2": { "score": null, "rationale": "NoIFRS17mandatory reporting perimeter verified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "NoIFRS17official/binding effective timeline verified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No local insurerIFRS17audit verified;BCCown statements excluded.", "source_ids": [], "claim_ids": [] }, "D5": { "score": null, "rationale": "General insurance regulatory work does not establishIFRS17mechanism.", "source_ids": [ "SRC-COM-2026-G001" ], "claim_ids": [ "CLM-COM-2026-G002" ] } }, "dimension_rationale": { "D1": "BCCinsurance mandate/regulatory drafting is notIFRS17incorporation.", "D2": "NoIFRS17mandatory reporting perimeter verified.", "D3": "NoIFRS17official/binding effective timeline verified.", "D4": "No local insurerIFRS17audit verified;BCCown statements excluded.", "D5": "General insurance regulatory work does not establishIFRS17mechanism." }, "research_completed": true, "country_report_url": "countries/COM.html", "gaps": [ "D1–D3: current insurance law, reporting regulation and IFRS 17-specific effective/perimeter clauses.", "D4: AGC, AFAC or other licensed domestic insurer full audited statements.", "D5: insurer IFRS 17 returns, review or prudential reconciliation.", "Current insurance law/reporting regulation andIFRS17clauses.", "Domestic insurer full audited statements.", "InsurerIFRS17returns/review/reconciliation." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "COG", "country_name": "Congo", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-COG-2026-C001", "SRC-COG-2026-C002", "SRC-COG-2026-C003", "SRC-COG-2026-C004", "SRC-COG-2026-G001", "SRC-COG-2026-G002" ], "claim_ids": [ "CLM-COG-2026-C001", "CLM-COG-2026-C002", "CLM-COG-2026-C003", "CLM-COG-2026-C004", "CLM-COG-2026-G001", "CLM-COG-2026-G002" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COG-2026-C001", "SRC-COG-2026-C002", "SRC-COG-2026-C003", "SRC-COG-2026-C004" ], "claim_ids": [] }, "D2": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COG-2026-G001", "SRC-COG-2026-C001", "SRC-COG-2026-C002", "SRC-COG-2026-C003", "SRC-COG-2026-C004" ], "claim_ids": [ "CLM-COG-2026-G001" ] }, "D3": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COG-2026-C001", "SRC-COG-2026-C002", "SRC-COG-2026-C003", "SRC-COG-2026-C004" ], "claim_ids": [] }, "D4": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COG-2026-C001", "SRC-COG-2026-C002", "SRC-COG-2026-C003", "SRC-COG-2026-C004" ], "claim_ids": [] }, "D5": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COG-2026-G002", "SRC-COG-2026-C001", "SRC-COG-2026-C002", "SRC-COG-2026-C003", "SRC-COG-2026-C004" ], "claim_ids": [ "CLM-COG-2026-G002" ] } }, "dimension_rationale": { "D1": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D2": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D3": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D4": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D5": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows." }, "research_completed": true, "country_report_url": "countries/COG.html", "gaps": [ "D1: Obtain a current competent-authority instrument establishing IFRS 17 incorporation, endorsement or formal permission, including any insurer-specific exceptions and amendments.", "D2: Establish the domestic IFRS 17 insurer and reinsurer population and distinguish separate-company, consolidated, market and prudential reporting perimeters.", "D3: Obtain a binding local IFRS 17 effective date, transition requirements and evidence of completed reporting cycles; the IASB global date alone is insufficient.", "D4: Obtain locally relevant audited statements explicitly applying IFRS 17, with accounting policies, transition, amounts and the related auditor opinion.", "D5: Obtain IFRS 17-specific supervisory guidance, reporting templates, monitoring, enforcement or an IFRS-to-prudential reconciliation mechanism.", "Obtain the local ARC or AGC audit, accounting-policy annex and any insurer-specific COSUMAF/Ministry IFRS route; similarly named foreign reinsurers are outside this population." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "CIV", "country_name": "Cote d'Ivoire", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-CIV-2026-C001", "SRC-CIV-2026-C002", "SRC-CIV-2026-C003", "SRC-CIV-2026-C004", "SRC-CIV-2026-C005", "SRC-CIV-2026-R001", "SRC-CIV-2026-G001", "SRC-CIV-2026-G002", "SRC-CIV-2026-G003", "SRC-CIV-2026-G004", "SRC-CIV-2026-G005", "SRC-CIV-2026-G006", "SRC-CIV-2026-G007", "SRC-CIV-2026-G008", "SRC-CIV-2026-G009", "SRC-CIV-2026-G010" ], "claim_ids": [ "CLM-CIV-2026-C001", "CLM-CIV-2026-C002", "CLM-CIV-2026-C003", "CLM-CIV-2026-C004", "CLM-CIV-2026-G001", "CLM-CIV-2026-G002", "CLM-CIV-2026-G003", "CLM-CIV-2026-G004", "CLM-CIV-2026-G005", "CLM-CIV-2026-G006", "CLM-CIV-2026-G007", "CLM-CIV-2026-G008", "CLM-CIV-2026-G009", "CLM-CIV-2026-G010", "CLM-CIV-2026-G011" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-CIV-2026-G001", "SRC-CIV-2026-G010" ], "claim_ids": [ "CLM-CIV-2026-G001", "CLM-CIV-2026-G011" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [ "SRC-CIV-2026-G009" ], "claim_ids": [ "CLM-CIV-2026-G010" ] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [ "SRC-CIV-2026-G003", "SRC-CIV-2026-G004" ], "claim_ids": [ "CLM-CIV-2026-G003", "CLM-CIV-2026-G004" ] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-CIV-2026-G006", "SRC-CIV-2026-G007" ], "claim_ids": [ "CLM-CIV-2026-G006", "CLM-CIV-2026-G007", "CLM-CIV-2026-G008" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-CIV-2026-G004", "SRC-CIV-2026-G005", "SRC-CIV-2026-G008" ], "claim_ids": [ "CLM-CIV-2026-G002", "CLM-CIV-2026-G005", "CLM-CIV-2026-G009" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/CIV.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Positive evidence of listed/public-offering eligibility or other legal scope for a named local insurer; regional membership, bank with same brand and investment-fund names insufficient.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "Official bulletin publication and document-number identity for two distinct CIMA2024 files labelled06-24; sector-return transition is not IFRS17 timeline.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "COD", "country_name": "Democratic Republic of the Congo", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-COD-2026-C001", "SRC-COD-2026-C002", "SRC-COD-2026-C003", "SRC-COD-2026-C004", "SRC-COD-2026-C005", "SRC-COD-2026-G001", "SRC-COD-2026-G002", "SRC-COD-2026-G003", "SRC-COD-2026-G004", "SRC-COD-2026-G005", "SRC-COD-2026-G006" ], "claim_ids": [ "CLM-COD-2026-C001", "CLM-COD-2026-C002", "CLM-COD-2026-C003", "CLM-COD-2026-C004", "CLM-COD-2026-C005", "CLM-COD-2026-G001", "CLM-COD-2026-G002", "CLM-COD-2026-G003", "CLM-COD-2026-G004" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COD-2026-C001", "SRC-COD-2026-C002", "SRC-COD-2026-C003", "SRC-COD-2026-C004", "SRC-COD-2026-C005" ], "claim_ids": [] }, "D2": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COD-2026-C001", "SRC-COD-2026-C002", "SRC-COD-2026-C003", "SRC-COD-2026-C004", "SRC-COD-2026-C005" ], "claim_ids": [] }, "D3": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COD-2026-C001", "SRC-COD-2026-C002", "SRC-COD-2026-C003", "SRC-COD-2026-C004", "SRC-COD-2026-C005" ], "claim_ids": [] }, "D4": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COD-2026-C005", "SRC-COD-2026-G001", "SRC-COD-2026-G002", "SRC-COD-2026-G003", "SRC-COD-2026-C001", "SRC-COD-2026-C002", "SRC-COD-2026-C003", "SRC-COD-2026-C004" ], "claim_ids": [ "CLM-COD-2026-C005", "CLM-COD-2026-G001", "CLM-COD-2026-G002", "CLM-COD-2026-G003" ] }, "D5": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-COD-2026-G004", "SRC-COD-2026-C001", "SRC-COD-2026-C002", "SRC-COD-2026-C003", "SRC-COD-2026-C004", "SRC-COD-2026-C005" ], "claim_ids": [ "CLM-COD-2026-G004" ] } }, "dimension_rationale": { "D1": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D2": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D3": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D4": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D5": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows." }, "research_completed": true, "country_report_url": "countries/COD.html", "gaps": [ "D1: Obtain a current competent-authority instrument establishing IFRS 17 incorporation, endorsement or formal permission, including any insurer-specific exceptions and amendments.", "D2: Establish the domestic IFRS 17 insurer and reinsurer population and distinguish separate-company, consolidated, market and prudential reporting perimeters.", "D3: Obtain a binding local IFRS 17 effective date, transition requirements and evidence of completed reporting cycles; the IASB global date alone is insufficient.", "D4: Obtain locally relevant audited statements explicitly applying IFRS 17, with accounting policies, transition, amounts and the related auditor opinion.", "D5: Obtain IFRS 17-specific supervisory guidance, reporting templates, monitoring, enforcement or an IFRS-to-prudential reconciliation mechanism.", "Obtain SONAS’s matching 2024 audit report; do not reuse its 2023 opinion.", "Obtain other material local insurer audits (for example Rawsur/Activa domestic entities) with explicit IFRS 17 policies and amounts, if any.", "Obtain the official current PCSSA instrument, amendments and any additional IFRS route. The baseline Article 388 claim remains solvency context; it was not re-labelled as an accounting rule." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "DJI", "country_name": "Djibouti", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-DJI-2026-C001", "SRC-DJI-2026-R001", "SRC-DJI-2026-G001" ], "claim_ids": [ "CLM-DJI-2026-C001", "CLM-DJI-2026-G001" ], "dimensions": { "D1": { "score": null, "rationale": "Decree2025-320Arts1–9concerns professional audit/quality/assurance,notIASBIFRS17.", "source_ids": [ "SRC-DJI-2026-G001" ], "claim_ids": [ "CLM-DJI-2026-G001" ] }, "D2": { "score": null, "rationale": "NoIFRS17insurer perimeter verified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Professional-practice2024applicability is not insurance-accounting commencement.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No localIFRS17insurer audit verified.", "source_ids": [], "claim_ids": [] }, "D5": { "score": null, "rationale": "NoIFRS17specific insurance supervisory response verified.", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "Decree2025-320Arts1–9concerns professional audit/quality/assurance,notIASBIFRS17.", "D2": "NoIFRS17insurer perimeter verified.", "D3": "Professional-practice2024applicability is not insurance-accounting commencement.", "D4": "No localIFRS17insurer audit verified.", "D5": "NoIFRS17specific insurance supervisory response verified." }, "research_completed": true, "country_report_url": "countries/DJI.html", "gaps": [ "D1–D3: current Ministry of Economy/insurance directorate accounting instrument and IFRS 17 clauses.", "D4: full local AMERGA or GXA audited accounts with explicit IFRS 17 application.", "D5: insurance-supervisor reporting or reconciliation evidence.", "Current competent-authority insurance-accounting/IFRS17instrument.", "LocalAMERGA/GXAIFRS17audited accounts.", "IFRS17supervisor reporting/reconciliation." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "EGY", "country_name": "Egypt", "un_m49_region": "Northern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-EGY-2026-C001", "SRC-EGY-2026-C002", "SRC-EGY-2026-G001", "SRC-EGY-2026-G002", "SRC-EGY-2026-G003" ], "claim_ids": [ "CLM-EGY-2026-C001", "CLM-EGY-2026-C002", "CLM-EGY-2026-C003", "CLM-EGY-2026-C004", "CLM-EGY-2026-G001", "CLM-EGY-2026-G002", "CLM-EGY-2026-G003", "CLM-EGY-2026-G004" ], "dimensions": { "D1": { "score": null, "rationale": "The law endorses EAS 50, but its full IFRS 17-equivalent text and modifications remain unverified.", "source_ids": [ "SRC-EGY-2026-G002", "SRC-EGY-2026-G003" ], "claim_ids": [ "CLM-EGY-2026-G002", "CLM-EGY-2026-G003" ] }, "D2": { "score": 4, "rationale": "Retain accepted broad insurer/reinsurer scope from FRA Articles 1-3, conditional on unresolved equivalence.", "source_ids": [ "SRC-EGY-2026-C001", "SRC-EGY-2026-C002" ], "claim_ids": [ "CLM-EGY-2026-G004" ] }, "D3": { "score": 4, "rationale": "Retain first-cycle/limited-relief status for mandatory 2025 EAS 50 reporting; no global-date inference.", "source_ids": [ "SRC-EGY-2026-C001" ], "claim_ids": [ "CLM-EGY-2026-C002" ] }, "D4": { "score": null, "rationale": "Actual domestic audited EAS 50 filing verified; IFRS 17 credit awaits equivalence.", "source_ids": [ "SRC-EGY-2026-G001", "SRC-EGY-2026-G003" ], "claim_ids": [ "CLM-EGY-2026-G001", "CLM-EGY-2026-G003" ] }, "D5": { "score": 3, "rationale": "Retain accepted quarterly review, annual audit and FRA submission mechanism with official EAS 50 market monitoring.", "source_ids": [ "SRC-EGY-2026-C001", "SRC-EGY-2026-C002" ], "claim_ids": [ "CLM-EGY-2026-C003", "CLM-EGY-2026-C004" ] } }, "dimension_rationale": { "D1": "The law endorses EAS 50, but its full IFRS 17-equivalent text and modifications remain unverified.", "D2": "Retain accepted broad insurer/reinsurer scope from FRA Articles 1-3, conditional on unresolved equivalence.", "D3": "Retain first-cycle/limited-relief status for mandatory 2025 EAS 50 reporting; no global-date inference.", "D4": "Actual domestic audited EAS 50 filing verified; IFRS 17 credit awaits equivalence.", "D5": "Retain accepted quarterly review, annual audit and FRA submission mechanism with official EAS 50 market monitoring." }, "research_completed": true, "country_report_url": "countries/EGY.html", "gaps": [ "Full EAS 50 text and IFRS 17 modifications remain unverified after rejected full-standard downloads.", "D1 and IFRS 17-specific D4 remain null pending equivalence.", "Broader domestic life/non-life audit sample required.", "Pruned raw filings require re-archiving.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions.", "FullEAS50text/IFRS17equivalence/modifications unverified;D1/D4remainnull." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "GNQ", "country_name": "Equatorial Guinea", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-GNQ-2026-C001", "SRC-GNQ-2026-C002", "SRC-GNQ-2026-C003", "SRC-GNQ-2026-C004", "SRC-GNQ-2026-G001", "SRC-GNQ-2026-G002" ], "claim_ids": [ "CLM-GNQ-2026-C001", "CLM-GNQ-2026-C002", "CLM-GNQ-2026-C003", "CLM-GNQ-2026-C004", "CLM-GNQ-2026-G001", "CLM-GNQ-2026-G002" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GNQ-2026-C001", "SRC-GNQ-2026-C002", "SRC-GNQ-2026-C003", "SRC-GNQ-2026-C004" ], "claim_ids": [] }, "D2": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GNQ-2026-G001", "SRC-GNQ-2026-C001", "SRC-GNQ-2026-C002", "SRC-GNQ-2026-C003", "SRC-GNQ-2026-C004" ], "claim_ids": [ "CLM-GNQ-2026-G001" ] }, "D3": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GNQ-2026-C001", "SRC-GNQ-2026-C002", "SRC-GNQ-2026-C003", "SRC-GNQ-2026-C004" ], "claim_ids": [] }, "D4": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GNQ-2026-C001", "SRC-GNQ-2026-C002", "SRC-GNQ-2026-C003", "SRC-GNQ-2026-C004" ], "claim_ids": [] }, "D5": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GNQ-2026-G002", "SRC-GNQ-2026-C001", "SRC-GNQ-2026-C002", "SRC-GNQ-2026-C003", "SRC-GNQ-2026-C004" ], "claim_ids": [ "CLM-GNQ-2026-G002" ] } }, "dimension_rationale": { "D1": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D2": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D3": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D4": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D5": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows." }, "research_completed": true, "country_report_url": "countries/GNQ.html", "gaps": [ "D1: Obtain a current competent-authority instrument establishing IFRS 17 incorporation, endorsement or formal permission, including any insurer-specific exceptions and amendments.", "D2: Establish the domestic IFRS 17 insurer and reinsurer population and distinguish separate-company, consolidated, market and prudential reporting perimeters.", "D3: Obtain a binding local IFRS 17 effective date, transition requirements and evidence of completed reporting cycles; the IASB global date alone is insufficient.", "D4: Obtain locally relevant audited statements explicitly applying IFRS 17, with accounting policies, transition, amounts and the related auditor opinion.", "D5: Obtain IFRS 17-specific supervisory guidance, reporting templates, monitoring, enforcement or an IFRS-to-prudential reconciliation mechanism.", "Obtain current GUINEBIS / CHANAS Guinée Equatoriale legal-entity accounts and relevant Spanish or French ministerial and regional accounting instructions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "ERI", "country_name": "Eritrea", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-ERI-2026-C001", "SRC-ERI-2026-C002", "SRC-ERI-2026-G001" ], "claim_ids": [ "CLM-ERI-2026-C001", "CLM-ERI-2026-G001", "CLM-ERI-2026-G002" ], "dimensions": { "D1": { "score": null, "rationale": "No current competent-authorityIFRS17instrument verified.", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "NICElife/non-life company activities are not national rule scope.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No binding localIFRS17date or completedIFRS17cycles demonstrated.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "GenericIFRSopinion and legacy reserve approaches require clarification;neither positiveIFRS17 nor country zero follows.", "source_ids": [ "SRC-ERI-2026-G001" ], "claim_ids": [ "CLM-ERI-2026-G001", "CLM-ERI-2026-G002" ] }, "D5": { "score": null, "rationale": "NoIFRS17specific supervisor response verified.", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "No current competent-authorityIFRS17instrument verified.", "D2": "NICElife/non-life company activities are not national rule scope.", "D3": "No binding localIFRS17date or completedIFRS17cycles demonstrated.", "D4": "GenericIFRSopinion and legacy reserve approaches require clarification;neither positiveIFRS17 nor country zero follows.", "D5": "NoIFRS17specific supervisor response verified." }, "research_completed": true, "country_report_url": "countries/ERI.html", "gaps": [ "D1–D3/D5: Bank of Eritrea or competent authority IFRS 17 incorporation, population, date and reporting response.", "D4: issuer explanation or later audited IFRS 17 policy, transition reconciliation and insurance-service amounts.", "Reconcile the generic IFRS opinion with the disclosed premium/reserve policies.", "Current nationalIFRS17endorsement,scope,date and supervisor response.", "Issuer/supervisor explanation of genericIFRSopinion versus legacy reserve policies.", "ExplicitIFRS17audit,transition and service amounts." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "SWZ", "country_name": "Eswatini", "un_m49_region": "Southern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-SWZ-2026-C001", "SRC-SWZ-2026-G001", "SRC-SWZ-2026-G002" ], "claim_ids": [ "CLM-SWZ-2026-C001", "CLM-SWZ-2026-G001", "CLM-SWZ-2026-G002", "CLM-SWZ-2026-G003", "CLM-SWZ-2026-G004" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: historic progress circular is not a verified current IFRS17 annual-accounting mandate.", "source_ids": [ "SRC-SWZ-2026-G001" ], "claim_ids": [ "CLM-SWZ-2026-G001" ] }, "D2": { "score": null, "rationale": "No current IFRS 17-specific annual-accounting mandate, full perimeter and replacement effective-date instrument was recovered; the 2020 circular has an obsolete stated date. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-SWZ-2026-G001" ], "claim_ids": [ "CLM-SWZ-2026-G001" ] }, "D3": { "score": null, "rationale": "No current IFRS 17-specific annual-accounting mandate, full perimeter and replacement effective-date instrument was recovered; the 2020 circular has an obsolete stated date. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-SWZ-2026-G001" ], "claim_ids": [ "CLM-SWZ-2026-G001" ] }, "D4": { "score": 3, "rationale": "Accept3: actual ESRIC opinion expressly covers separate Corporation and IFRS17 policies/amounts; one operating insurer, no representative-market claim.", "source_ids": [ "SRC-SWZ-2026-G002" ], "claim_ids": [ "CLM-SWZ-2026-G003", "CLM-SWZ-2026-G004" ] }, "D5": { "score": 3, "rationale": "Accept3: original reconciliation/progress circular plus prior official receipt-of-returns evidence; no verified current market-wide review for4.", "source_ids": [ "SRC-SWZ-2026-G001", "SRC-SWZ-2026-C001" ], "claim_ids": [ "CLM-SWZ-2026-G001", "CLM-SWZ-2026-G002" ] } }, "dimension_rationale": { "D1": "Accept null: historic progress circular is not a verified current IFRS17 annual-accounting mandate.", "D2": "No current IFRS 17-specific annual-accounting mandate, full perimeter and replacement effective-date instrument was recovered; the 2020 circular has an obsolete stated date. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D3": "No current IFRS 17-specific annual-accounting mandate, full perimeter and replacement effective-date instrument was recovered; the 2020 circular has an obsolete stated date. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D4": "Accept3: actual ESRIC opinion expressly covers separate Corporation and IFRS17 policies/amounts; one operating insurer, no representative-market claim.", "D5": "Accept3: original reconciliation/progress circular plus prior official receipt-of-returns evidence; no verified current market-wide review for4." }, "research_completed": true, "country_report_url": "countries/SWZ.html", "gaps": [ "Current national IFRS 17 annual mandate and replacement of obsolete circular date.", "Microinsurer and full insurer/reinsurer perimeter.", "Additional current local audits and quantified market coverage.", "Current FSRA active review corroboration beyond the IMF observation." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "ETH", "country_name": "Ethiopia", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-ETH-2026-C001", "SRC-ETH-2026-C002", "SRC-ETH-2026-C003", "SRC-ETH-2026-R001", "SRC-ETH-2026-G001", "SRC-ETH-2026-G002", "SRC-ETH-2026-G003", "SRC-ETH-2026-G004", "SRC-ETH-2026-G005" ], "claim_ids": [ "CLM-ETH-2026-C001", "CLM-ETH-2026-C002", "CLM-ETH-2026-C003", "CLM-ETH-2026-G001", "CLM-ETH-2026-G002", "CLM-ETH-2026-G003", "CLM-ETH-2026-G004", "CLM-ETH-2026-G005", "CLM-ETH-2026-G006", "CLM-ETH-2026-G007" ], "dimensions": { "D1": { "score": 2, "rationale": "IFRS17-specificNBE2025reporting document is draft with incomplete enactment fields;preparation2. Final2026generic audit directive is distinct.", "source_ids": [ "SRC-ETH-2026-G004", "SRC-ETH-2026-G005" ], "claim_ids": [ "CLM-ETH-2026-G005", "CLM-ETH-2026-G007" ] }, "D2": { "score": null, "rationale": "Generic audit scope cannot establish mandatoryIFRS17reporting population.", "source_ids": [], "claim_ids": [] }, "D3": { "score": 2, "rationale": "AABEofficial elapsed2023deadline and implementation difficulties supportprogramme2,not binding national commencement/completed cycles.", "source_ids": [ "SRC-ETH-2026-G003" ], "claim_ids": [ "CLM-ETH-2026-G003" ] }, "D4": { "score": 3, "rationale": "Full issuer original hash matched;signed local audit,IFRS17/PAApolicy and service amounts establish one-entity3.", "source_ids": [ "SRC-ETH-2026-G001" ], "claim_ids": [ "CLM-ETH-2026-G001", "CLM-ETH-2026-G002" ] }, "D5": { "score": 2, "rationale": "IFRS17draft reporting/reconciliation and current obstacles support2;final operationalIFRS17returns/bridge not verified.", "source_ids": [ "SRC-ETH-2026-G002", "SRC-ETH-2026-G004" ], "claim_ids": [ "CLM-ETH-2026-G004", "CLM-ETH-2026-G006" ] } }, "dimension_rationale": { "D1": "IFRS17-specificNBE2025reporting document is draft with incomplete enactment fields;preparation2. Final2026generic audit directive is distinct.", "D2": "Generic audit scope cannot establish mandatoryIFRS17reporting population.", "D3": "AABEofficial elapsed2023deadline and implementation difficulties supportprogramme2,not binding national commencement/completed cycles.", "D4": "Full issuer original hash matched;signed local audit,IFRS17/PAApolicy and service amounts establish one-entity3.", "D5": "IFRS17draft reporting/reconciliation and current obstacles support2;final operationalIFRS17returns/bridge not verified." }, "research_completed": true, "country_report_url": "countries/ETH.html", "gaps": [ "D1–D2: enacted AABE/NBE IFRS 17 authority, exact insurer perimeter and any amendments or exemptions.", "D3: binding effective/relief clauses and completed local filings across successive cycles; Zemen’s stale table must be resolved.", "D4: additional material local life/non-life/reinsurer audits, including Lucy and Hibret.", "D5: final IFRS 17 returns and evidence of actual review or prudential reconciliation.", "Final enactedAABE/NBEIFRS17authority/exact mandatory perimeter/exemptions.", "Binding effective/relief clauses and completed statutory cycles.", "Additional material life/non-life/reinsurer audits.", "FinalIFRS17returns/actual review/reconciliation.", "Recover intact source file/correction and verify normalized applied dataset." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "GAB", "country_name": "Gabon", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-GAB-2026-C001", "SRC-GAB-2026-C002", "SRC-GAB-2026-C003", "SRC-GAB-2026-C004", "SRC-GAB-2026-C005", "SRC-GAB-2026-C006", "SRC-GAB-2026-G001", "SRC-GAB-2026-G002", "SRC-GAB-2026-G003", "SRC-GAB-2026-G004", "SRC-GAB-2026-G005", "SRC-GAB-2026-G006", "SRC-GAB-2026-G007" ], "claim_ids": [ "CLM-GAB-2026-C001", "CLM-GAB-2026-C002", "CLM-GAB-2026-C003", "CLM-GAB-2026-C004", "CLM-GAB-2026-C005", "CLM-GAB-2026-C006", "CLM-GAB-2026-G001", "CLM-GAB-2026-G002", "CLM-GAB-2026-G003", "CLM-GAB-2026-G004", "CLM-GAB-2026-G005", "CLM-GAB-2026-G006", "CLM-GAB-2026-G007", "CLM-GAB-2026-G008", "CLM-GAB-2026-G009" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GAB-2026-C001", "SRC-GAB-2026-C002", "SRC-GAB-2026-C003", "SRC-GAB-2026-C004", "SRC-GAB-2026-C005", "SRC-GAB-2026-C006" ], "claim_ids": [] }, "D2": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GAB-2026-C005", "SRC-GAB-2026-G001", "SRC-GAB-2026-G005", "SRC-GAB-2026-G007", "SRC-GAB-2026-C001", "SRC-GAB-2026-C002", "SRC-GAB-2026-C003", "SRC-GAB-2026-C004", "SRC-GAB-2026-C006" ], "claim_ids": [ "CLM-GAB-2026-C005", "CLM-GAB-2026-G001", "CLM-GAB-2026-G007", "CLM-GAB-2026-G009" ] }, "D3": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GAB-2026-C001", "SRC-GAB-2026-C002", "SRC-GAB-2026-C003", "SRC-GAB-2026-C004", "SRC-GAB-2026-C005", "SRC-GAB-2026-C006" ], "claim_ids": [] }, "D4": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GAB-2026-C006", "SRC-GAB-2026-G003", "SRC-GAB-2026-G004", "SRC-GAB-2026-C001", "SRC-GAB-2026-C002", "SRC-GAB-2026-C003", "SRC-GAB-2026-C004", "SRC-GAB-2026-C005" ], "claim_ids": [ "CLM-GAB-2026-C006", "CLM-GAB-2026-G003", "CLM-GAB-2026-G004", "CLM-GAB-2026-G005", "CLM-GAB-2026-G006" ] }, "D5": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-GAB-2026-G002", "SRC-GAB-2026-G005", "SRC-GAB-2026-C001", "SRC-GAB-2026-C002", "SRC-GAB-2026-C003", "SRC-GAB-2026-C004", "SRC-GAB-2026-C005", "SRC-GAB-2026-C006" ], "claim_ids": [ "CLM-GAB-2026-G002", "CLM-GAB-2026-G008" ] } }, "dimension_rationale": { "D1": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D2": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D3": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D4": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D5": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows." }, "research_completed": true, "country_report_url": "countries/GAB.html", "gaps": [ "D1: Obtain a current competent-authority instrument establishing IFRS 17 incorporation, endorsement or formal permission, including any insurer-specific exceptions and amendments.", "D2: Establish the domestic IFRS 17 insurer and reinsurer population and distinguish separate-company, consolidated, market and prudential reporting perimeters.", "D3: Obtain a binding local IFRS 17 effective date, transition requirements and evidence of completed reporting cycles; the IASB global date alone is insufficient.", "D4: Obtain locally relevant audited statements explicitly applying IFRS 17, with accounting policies, transition, amounts and the related auditor opinion.", "D5: Obtain IFRS 17-specific supervisory guidance, reporting templates, monitoring, enforcement or an IFRS-to-prudential reconciliation mechanism.", "Obtain the separate additional IFRS / consolidated SCG-Ré accounts claimed in interview material, including the actual IFRS 17 policy, transition disclosures and audit opinion.", "Resolve the stale 30 June 2024 wording in the 2024 annual accounting note with the issuer or the complete additional reporting set.", "Do not treat the company accounts’ CIMA basis as affirmative national non-adoption; no IFRS 17 stage threshold is established." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "GMB", "country_name": "Gambia", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-GMB-2026-C001", "SRC-GMB-2026-G001", "SRC-GMB-2026-G002" ], "claim_ids": [ "CLM-GMB-2026-G001", "CLM-GMB-2026-G002", "CLM-GMB-2026-G003" ], "dimensions": { "D1": { "score": null, "rationale": "The recovered Act identifies the general standard-setting route; commencement and current IFRS 17 application remain unverified.", "source_ids": [ "SRC-GMB-2026-G002" ], "claim_ids": [ "CLM-GMB-2026-G002" ] }, "D2": { "score": null, "rationale": "Current operative insurer reporting scope unverified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Binding local effective status or official programme unverified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No qualifying audited local IFRS 17 statement verified.", "source_ids": [], "claim_ids": [] }, "D5": { "score": 1, "rationale": "Official country-named training meets criterion 1; no operational IFRS 17 mechanism verified.", "source_ids": [ "SRC-GMB-2026-G001" ], "claim_ids": [ "CLM-GMB-2026-G001" ] } }, "dimension_rationale": { "D1": "The recovered Act identifies the general standard-setting route; commencement and current IFRS 17 application remain unverified.", "D2": "Current operative insurer reporting scope unverified.", "D3": "Binding local effective status or official programme unverified.", "D4": "No qualifying audited local IFRS 17 statement verified.", "D5": "Official country-named training meets criterion 1; no operational IFRS 17 mechanism verified." }, "research_completed": true, "country_report_url": "countries/GMB.html", "gaps": [ "D1: verify commencement Order and a current IFRS 17 requirement/permission.", "D2/D3: establish operative insurer scope and local effective date.", "D4: obtain an actual domestic audited IFRS 17 insurer filing.", "D5: establish issued monitoring, returns or a prudential bridge beyond training.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "GHA", "country_name": "Ghana", "un_m49_region": "Western Africa", "final_adoption_score": 4, "map_label": "Substantive adoption", "map_colour_hex": "#86EFAC", "confidence_grade": "B", "research_status": "Ready", "contradiction_status": "None", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 4, "weighted_index": 4.4, "publication_status": "Published AI-reviewed research under methodology 1.1", "source_ids": [ "SRC-GHA-2026-C001", "SRC-GHA-2026-C002", "SRC-GHA-2026-G001", "SRC-GHA-2026-G002", "SRC-GHA-2026-G003", "SRC-GHA-2026-G004", "SRC-GHA-2026-S2001" ], "claim_ids": [ "CLM-GHA-2026-C001", "CLM-GHA-2026-C002", "CLM-GHA-2026-G001", "CLM-GHA-2026-G002", "CLM-GHA-2026-G003", "CLM-GHA-2026-G004", "CLM-GHA-2026-G005", "CLM-GHA-2026-G006", "CLM-GHA-2026-S2001", "CLM-GHA-2026-S2002" ], "dimensions": { "D1": { "score": 5, "rationale": "Specific Council release adopts full IFRS17 implementation from 1 January 2023, read with statutory adoption power; no IFRS17 carve-out evidenced in the inspected adoption instrument.", "source_ids": [ "SRC-GHA-2026-G001", "SRC-GHA-2026-G002" ], "claim_ids": [ "CLM-GHA-2026-G001", "CLM-GHA-2026-G002" ] }, "D2": { "score": 5, "rationale": "Specific release applies to insurance contracts regardless of issuer; current official NIC-contributed report describes mandatory insurance implementation. This is the IFRS-reporting perimeter, not identical prudential measurement.", "source_ids": [ "SRC-GHA-2026-G001", "SRC-GHA-2026-G003", "SRC-GHA-2026-S2001" ], "claim_ids": [ "CLM-GHA-2026-G003" ] }, "D3": { "score": 5, "rationale": "January-2023 requirement plus audited 2024 accounts containing 2023 comparative insurance amounts supports at least two annual reporting cycles. Late submissions do not themselves establish a blanket legal extension.", "source_ids": [ "SRC-GHA-2026-G001", "SRC-GHA-2026-C001", "SRC-GHA-2026-G004" ], "claim_ids": [ "CLM-GHA-2026-G004", "CLM-GHA-2026-G006" ] }, "D4": { "score": 4, "rationale": "Two material locally domiciled insurer/reinsurer audits explicitly apply IFRS17, including company columns and comparatives. This supports multiple-entity implementation; missing separately audited life sample and market coverage prevent 5.", "source_ids": [ "SRC-GHA-2026-C001", "SRC-GHA-2026-G004" ], "claim_ids": [ "CLM-GHA-2026-C001", "CLM-GHA-2026-G005" ] }, "D5": { "score": 3, "rationale": "NIC updated operational reporting templates and reports transition/submission status. Training alone is not the basis for 3. Full-market effective review/enforcement is not evidenced.", "source_ids": [ "SRC-GHA-2026-S2001", "SRC-GHA-2026-C002" ], "claim_ids": [ "CLM-GHA-2026-C002", "CLM-GHA-2026-S2001" ] } }, "dimension_rationale": { "D1": "Specific Council release adopts full IFRS17 implementation from 1 January 2023, read with statutory adoption power; no IFRS17 carve-out evidenced in the inspected adoption instrument.", "D2": "Specific release applies to insurance contracts regardless of issuer; current official NIC-contributed report describes mandatory insurance implementation. This is the IFRS-reporting perimeter, not identical prudential measurement.", "D3": "January-2023 requirement plus audited 2024 accounts containing 2023 comparative insurance amounts supports at least two annual reporting cycles. Late submissions do not themselves establish a blanket legal extension.", "D4": "Two material locally domiciled insurer/reinsurer audits explicitly apply IFRS17, including company columns and comparatives. This supports multiple-entity implementation; missing separately audited life sample and market coverage prevent 5.", "D5": "NIC updated operational reporting templates and reports transition/submission status. Training alone is not the basis for 3. Full-market effective review/enforcement is not evidenced." }, "research_completed": true, "country_report_url": "countries/GHA.html", "gaps": [ "Representative direct life-insurer and full market audited coverage remain incomplete.", "Actual successful supervisory review/enforcement across the material market is not established.", "SIC audit qualification concerns IAS28 associate information and must remain disclosed." ], "secondary_review": { "review_id": "AI-SECONDARY-WEST-20261018-GHA", "review_date": "2026-10-18", "blind_sha256": "b4e91cd8dd5669f061f8998e7141ae64e8bef6b2548bb0dae3202569a3ac9ed9", "decision_summary": "Publish candidate4/B after application check. D5 revised1→3 using the newer NIC-contributed official template evidence; all other dimensions accepted. SIC IAS28 qualification and low audited submissions remain visible.", "coverage_note": "Fresh ICAG original adoption image and statutory-power scan; fresh SIC and Ghana Re audit/policy/company tables; fresh current IFAC scope corroboration; official2023 and2024 supervisory reviews. Two material entities provide a purposive implementation proxy, not life/non-life market representation.", "approved": true, "application_check_passed": true, "application_check_date": "2026-10-19" } }, { "iso3": "GIN", "country_name": "Guinea", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-GIN-2026-C001", "SRC-GIN-2026-C002", "SRC-GIN-2026-C003", "SRC-GIN-2026-C004", "SRC-GIN-2026-C005", "SRC-GIN-2026-C006", "SRC-GIN-2026-C007", "SRC-GIN-2026-G001", "SRC-GIN-2026-G002", "SRC-GIN-2026-G003", "SRC-GIN-2026-G004", "SRC-GIN-2026-G005", "SRC-GIN-2026-G006" ], "claim_ids": [ "CLM-GIN-2026-C001", "CLM-GIN-2026-C002", "CLM-GIN-2026-C003", "CLM-GIN-2026-C004", "CLM-GIN-2026-C005", "CLM-GIN-2026-G001", "CLM-GIN-2026-G002", "CLM-GIN-2026-G003", "CLM-GIN-2026-G004", "CLM-GIN-2026-G005", "CLM-GIN-2026-G006" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-GIN-2026-G001", "SRC-GIN-2026-G004" ], "claim_ids": [ "CLM-GIN-2026-G001", "CLM-GIN-2026-G005" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-GIN-2026-G002", "SRC-GIN-2026-G003" ], "claim_ids": [ "CLM-GIN-2026-G002", "CLM-GIN-2026-G003", "CLM-GIN-2026-G004" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-GIN-2026-G004" ], "claim_ids": [ "CLM-GIN-2026-G006" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/GIN.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Current full BCRG insurance accounting instructions/plan and any post-2016 amendment or IFRS 17-specific supervisory decision; OHADA eligible-insurer perimeter still unproven.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "GNB", "country_name": "Guinea-Bissau", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-GNB-2026-C001", "SRC-GNB-2026-C002", "SRC-GNB-2026-C003", "SRC-GNB-2026-C004", "SRC-GNB-2026-C005", "SRC-GNB-2026-R001", "SRC-GNB-2026-G001", "SRC-GNB-2026-G002", "SRC-GNB-2026-G003", "SRC-GNB-2026-G004", "SRC-GNB-2026-G005", "SRC-GNB-2026-G006", "SRC-GNB-2026-G007", "SRC-GNB-2026-G008" ], "claim_ids": [ "CLM-GNB-2026-C001", "CLM-GNB-2026-C002", "CLM-GNB-2026-C003", "CLM-GNB-2026-C004", "CLM-GNB-2026-G001", "CLM-GNB-2026-G002", "CLM-GNB-2026-G003", "CLM-GNB-2026-G004", "CLM-GNB-2026-G005", "CLM-GNB-2026-G006", "CLM-GNB-2026-G007", "CLM-GNB-2026-G008" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-GNB-2026-G001", "SRC-GNB-2026-G008" ], "claim_ids": [ "CLM-GNB-2026-G001", "CLM-GNB-2026-G008" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [ "SRC-GNB-2026-G003", "SRC-GNB-2026-G004" ], "claim_ids": [ "CLM-GNB-2026-G003", "CLM-GNB-2026-G004" ] }, "D4": { "score": null, "rationale": "No underlying GUINEBIS or NSIA Guinea-Bissau signed audited statements inspected. CRCA late-filing decision confirms reporting/enforcement, not IFRS17 accounting amounts.", "source_ids": [], "claim_ids": [] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-GNB-2026-G004", "SRC-GNB-2026-G005", "SRC-GNB-2026-G006", "SRC-GNB-2026-G007" ], "claim_ids": [ "CLM-GNB-2026-G002", "CLM-GNB-2026-G005", "CLM-GNB-2026-G006", "CLM-GNB-2026-G007" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No underlying GUINEBIS or NSIA Guinea-Bissau signed audited statements inspected. CRCA late-filing decision confirms reporting/enforcement, not IFRS17 accounting amounts.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/GNB.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Positive evidence of listed/public-offering eligibility or other legal scope for a named local insurer; regional membership, bank with same brand and investment-fund names insufficient.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "Official bulletin publication and document-number identity for two distinct CIMA2024 files labelled06-24; sector-return transition is not IFRS17 timeline.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "KEN", "country_name": "Kenya", "un_m49_region": "Eastern Africa", "final_adoption_score": 4, "map_label": "Substantive adoption", "map_colour_hex": "#86EFAC", "confidence_grade": "B", "research_status": "Ready", "contradiction_status": "None", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 4, "weighted_index": 4.1, "publication_status": "Published AI-reviewed research under methodology 1.1", "source_ids": [ "SRC-KEN-2023-001", "SRC-KEN-2023-002", "SRC-KEN-2024-001", "SRC-KEN-2024-002", "SRC-KEN-2024-003", "SRC-KEN-2024-004", "SRC-KEN-2025-001", "SRC-KEN-2025-002", "SRC-KEN-2026-R001", "SRC-KEN-2026-R002", "SRC-KEN-2026-R003", "SRC-KEN-2026-R004", "SRC-KEN-2026-S2001" ], "claim_ids": [ "CLM-KEN-2026-0001", "CLM-KEN-2026-0002", "CLM-KEN-2026-0003", "CLM-KEN-2026-0004", "CLM-KEN-2026-0005", "CLM-KEN-2026-0006", "CLM-KEN-2026-0007", "CLM-KEN-2026-0008", "CLM-KEN-2026-0009", "CLM-KEN-2026-0010", "CLM-KEN-2026-0011", "CLM-KEN-2026-R001", "CLM-KEN-2026-R002", "CLM-KEN-2026-S2001" ], "dimensions": { "D1": { "score": 4, "rationale": "Binding financial-reporting statute combined with IFRS17-specific IRA commencement/operational reporting supports material in-force incorporation. Alternative accepted Kenyan-standard wording and unreviewed full technical guidance prevent an unqualified all-material/no-carveout D1=5.", "source_ids": [ "SRC-KEN-2026-R001", "SRC-KEN-2024-001", "SRC-KEN-2026-R002" ], "claim_ids": [] }, "D2": { "score": 4, "rationale": "Broad insurer, microinsurer and reinsurer perimeter is observed, with transparent submission/statutory-management exceptions. Complete all-material legal perimeter, including any foreign-registered arrangements, was not independently exhaustively established; broad coverage=4.", "source_ids": [ "SRC-KEN-2026-R001", "SRC-KEN-2026-R002" ], "claim_ids": [] }, "D3": { "score": 5, "rationale": "Official January2023 commencement plus2024/2025 audited annual reporting supports at least two completed cycles. No blanket extension identified in checked official sources; this is bounded negative evidence, not a universal legal assertion.", "source_ids": [ "SRC-KEN-2024-001", "SRC-KEN-2026-R002", "SRC-KEN-2026-S2001", "SRC-KEN-2025-002" ], "claim_ids": [ "CLM-KEN-2026-0004" ] }, "D4": { "score": 4, "rationale": "Multiple material local audited company perimeters (ICEA LION Life2024 separate-company audit and KenyaRe2025 company audit) support a credible life/reinsurance proxy. Britam/Jubilee group filings corroborate maturity but do not prove each subsidiary statutory filing. Representative standalone general-insurer coverage for5 remains incomplete.", "source_ids": [ "SRC-KEN-2026-S2001", "SRC-KEN-2025-002", "SRC-KEN-2024-003", "SRC-KEN-2024-004", "SRC-KEN-2025-001" ], "claim_ids": [ "CLM-KEN-2026-0007", "CLM-KEN-2026-0009", "CLM-KEN-2026-0010", "CLM-KEN-2026-0011", "CLM-KEN-2026-S2001" ] }, "D5": { "score": 4, "rationale": "IRA describes actual financial-statement quality review, post-implementation review and solvency alignment; publishes audited IFRS17 return aggregation with named exceptions. Active response across a broad market supports4; full enforcement/bridge architecture for5 not verified.", "source_ids": [ "SRC-KEN-2026-R002" ], "claim_ids": [ "CLM-KEN-2026-R001", "CLM-KEN-2026-R002" ] } }, "dimension_rationale": { "D1": "Binding financial-reporting statute combined with IFRS17-specific IRA commencement/operational reporting supports material in-force incorporation. Alternative accepted Kenyan-standard wording and unreviewed full technical guidance prevent an unqualified all-material/no-carveout D1=5.", "D2": "Broad insurer, microinsurer and reinsurer perimeter is observed, with transparent submission/statutory-management exceptions. Complete all-material legal perimeter, including any foreign-registered arrangements, was not independently exhaustively established; broad coverage=4.", "D3": "Official January2023 commencement plus2024/2025 audited annual reporting supports at least two completed cycles. No blanket extension identified in checked official sources; this is bounded negative evidence, not a universal legal assertion.", "D4": "Multiple material local audited company perimeters (ICEA LION Life2024 separate-company audit and KenyaRe2025 company audit) support a credible life/reinsurance proxy. Britam/Jubilee group filings corroborate maturity but do not prove each subsidiary statutory filing. Representative standalone general-insurer coverage for5 remains incomplete.", "D5": "IRA describes actual financial-statement quality review, post-implementation review and solvency alignment; publishes audited IFRS17 return aggregation with named exceptions. Active response across a broad market supports4; full enforcement/bridge architecture for5 not verified." }, "research_completed": true, "country_report_url": "countries/KEN.html", "gaps": [ "Full as-issued equivalence/current carve-out inventory remains unestablished; D1 held4.", "Representative standalone general-insurer audit coverage remains incomplete; D4 held4.", "Concrete complete enforcement/reconciliation architecture for5 not established.", "Exact publication dates remain blank where unverified; actual review/access date18October2026, observation14October2026." ], "secondary_review": { "review_id": "AI-SECONDARY-EAST-20261018-KEN", "review_date": "2026-10-18", "blind_sha256": "358b72ba849dcced94842cb96539cf98596640f671bb16bae0d8b6bd0ab57e67", "decision_summary": "Publishable evidence supports proposed4/B after specified corrections and application check. Numerical proposal unchanged; local life separate-company corroboration added.", "coverage_note": "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. Additional current group filings Britam2024/Jubilee2024/2025 independently read. Historical2022 readiness survey not freshly retrieved and does not drive D5.", "approved": true, "application_check_passed": true, "application_check_date": "2026-10-19" } }, { "iso3": "LSO", "country_name": "Lesotho", "un_m49_region": "Southern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-LSO-2026-C001", "SRC-LSO-2026-G001", "SRC-LSO-2026-G002" ], "claim_ids": [ "CLM-LSO-2026-C001", "CLM-LSO-2026-G001", "CLM-LSO-2026-G002", "CLM-LSO-2026-G003" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null.2016 general IFRS law and supervisory procurement do not authenticate IFRS17-specific incorporation.", "source_ids": [ "SRC-LSO-2026-G001" ], "claim_ids": [ "CLM-LSO-2026-G001", "CLM-LSO-2026-G002" ] }, "D2": { "score": null, "rationale": "Generic annual IFRS legal route authenticated, but current IFRS 17 endorsement, perimeter, local relief and binding date remain unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-LSO-2026-G001" ], "claim_ids": [ "CLM-LSO-2026-G001", "CLM-LSO-2026-G002" ] }, "D3": { "score": null, "rationale": "Accept null. The18-month supervisory redesign is not an annual-accounting effective requirement.", "source_ids": [ "SRC-LSO-2026-G001" ], "claim_ids": [ "CLM-LSO-2026-G001", "CLM-LSO-2026-G002" ] }, "D4": { "score": null, "rationale": "Current domestic operating-insurer IFRS 17 audit remains unverified; product sites and foreign parent reports are insufficient. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [], "claim_ids": [] }, "D5": { "score": 2, "rationale": "Accept2: official proposed supervisory programme, not completed templates or active review.", "source_ids": [ "SRC-LSO-2026-G002", "SRC-LSO-2026-C001" ], "claim_ids": [ "CLM-LSO-2026-G003" ] } }, "dimension_rationale": { "D1": "Accept null.2016 general IFRS law and supervisory procurement do not authenticate IFRS17-specific incorporation.", "D2": "Generic annual IFRS legal route authenticated, but current IFRS 17 endorsement, perimeter, local relief and binding date remain unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D3": "Accept null. The18-month supervisory redesign is not an annual-accounting effective requirement.", "D4": "Current domestic operating-insurer IFRS 17 audit remains unverified; product sites and foreign parent reports are insufficient. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D5": "Accept2: official proposed supervisory programme, not completed templates or active review." }, "research_completed": true, "country_report_url": "countries/LSO.html", "gaps": [ "Current IFRS 17 endorsement, date and relief.", "Local operating-insurer IFRS 17 audit and amounts.", "Evidence redesigned returns/prudential bridge/analytics are deployed." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "LBR", "country_name": "Liberia", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-LBR-2026-C001", "SRC-LBR-2026-C002", "SRC-LBR-2026-G001", "SRC-LBR-2026-G002" ], "claim_ids": [ "CLM-LBR-2026-G001", "CLM-LBR-2026-G002" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain accepted general IFRS context; historical profile and CBL reform material do not establish current IFRS 17-specific incorporation.", "source_ids": [ "SRC-LBR-2026-C001", "SRC-LBR-2026-C002" ], "claim_ids": [ "CLM-LBR-2026-G002" ] }, "D2": { "score": null, "rationale": "Current operative insurer reporting scope unverified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Binding local effective status or official programme unverified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No qualifying audited local IFRS 17 statement verified.", "source_ids": [], "claim_ids": [] }, "D5": { "score": 1, "rationale": "Official country-named training meets criterion 1; no operational IFRS 17 mechanism verified.", "source_ids": [ "SRC-LBR-2026-G001" ], "claim_ids": [ "CLM-LBR-2026-G001" ] } }, "dimension_rationale": { "D1": "Retain accepted general IFRS context; historical profile and CBL reform material do not establish current IFRS 17-specific incorporation.", "D2": "Current operative insurer reporting scope unverified.", "D3": "Binding local effective status or official programme unverified.", "D4": "No qualifying audited local IFRS 17 statement verified.", "D5": "Official country-named training meets criterion 1; no operational IFRS 17 mechanism verified." }, "research_completed": true, "country_report_url": "countries/LBR.html", "gaps": [ "D1: inspect operative CBL reporting rules and later IFRS 17 circulars, reconciling LICPA context.", "D2/D3: verify binding insurer scope, reporting perimeter and effective date.", "D4: recover actual domestic audited IFRS 17 filing.", "D5: establish issued national monitoring, returns or bridge beyond workshop.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "LBY", "country_name": "Libya", "un_m49_region": "Northern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-LBY-2026-G001" ], "claim_ids": [ "CLM-LBY-2026-G001" ], "dimensions": { "D1": { "score": null, "rationale": "No current IFRS 17-specific endorsement/permission verified.", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "Current operative insurer reporting scope unverified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Binding local effective status or official programme unverified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No qualifying audited local IFRS 17 statement verified.", "source_ids": [], "claim_ids": [] }, "D5": { "score": null, "rationale": "IFRS 17-specific supervision/engagement unverified.", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "No current IFRS 17-specific endorsement/permission verified.", "D2": "Current operative insurer reporting scope unverified.", "D3": "Binding local effective status or official programme unverified.", "D4": "No qualifying audited local IFRS 17 statement verified.", "D5": "IFRS 17-specific supervision/engagement unverified." }, "research_completed": true, "country_report_url": "countries/LBY.html", "gaps": [ "D1: recover current competent-authority IFRS 17 rule or permission.", "D2/D3: verify operative insurer scope, separate/consolidated perimeter and binding date.", "D4: recover actual audited domestic insurer accounts.", "D5: inspect insurance returns, monitoring or prudential bridge.", "No affirmative current non-adoption evidence; all dimensions stay null.", "Current IFRS 17 authority, reporting scope, effective timeline, local implementation and supervisory mechanism are not fully established." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "MDG", "country_name": "Madagascar", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-MDG-2026-C001", "SRC-MDG-2026-G001" ], "claim_ids": [ "CLM-MDG-2026-C001", "CLM-MDG-2026-G001", "CLM-MDG-2026-G002" ], "dimensions": { "D1": { "score": 2, "rationale": "Working official.pdf recovered after blind seal verifiesIFRS17terms of reference,accounting-plan gap analysis/exchanges;preparation2,not enactment.", "source_ids": [ "SRC-MDG-2026-G001" ], "claim_ids": [ "CLM-MDG-2026-G001" ] }, "D2": { "score": null, "rationale": "Government reform passage does not establish mandatoryIFRS17population/reporting perimeter.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "NoIFRS17binding commencement,target or transition timetable given.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No local insurer full auditedIFRS17statements verified.", "source_ids": [], "claim_ids": [] }, "D5": { "score": 2, "rationale": "Accounting-plan reform/InsuranceControlDepartmentcapacity stepOctober2024supports2;generic quarterly/tele-reporting not assertedIFRS17operational.", "source_ids": [ "SRC-MDG-2026-G001" ], "claim_ids": [ "CLM-MDG-2026-G002" ] } }, "dimension_rationale": { "D1": "Working official.pdf recovered after blind seal verifiesIFRS17terms of reference,accounting-plan gap analysis/exchanges;preparation2,not enactment.", "D2": "Government reform passage does not establish mandatoryIFRS17population/reporting perimeter.", "D3": "NoIFRS17binding commencement,target or transition timetable given.", "D4": "No local insurer full auditedIFRS17statements verified.", "D5": "Accounting-plan reform/InsuranceControlDepartmentcapacity stepOctober2024supports2;generic quarterly/tele-reporting not assertedIFRS17operational." }, "research_completed": true, "country_report_url": "countries/MDG.html", "gaps": [ "D1–D3: final CSBF/CSC accounting instrument, scope, effective date and current progress beyond the 2025 MEFP.", "D4: ARO, Ny Havana, SanlamAllianz or other local audited IFRS 17 accounts.", "D5: evidence that insurer tele-reporting or prudential bridges actually operate under IFRS 17.", "Final enactedIFRS17accounting plan/rule,scope and effective schedule.", "Local insurer full auditedIFRS17statements.", "OperationalIFRS17supervisory reporting/reconciliation.", "Recover intact source file/correction and verify normalized applied dataset.", "Historical officialPDFcontent/hash verified16Octoberis preserved in review history;17OctoberrehydrationreturnedHTTP429,so localPDFavailability remains open. Do not invent a successful17Octoberaccess." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "MWI", "country_name": "Malawi", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-MWI-2026-C001", "SRC-MWI-2026-R001", "SRC-MWI-2026-G001" ], "claim_ids": [ "CLM-MWI-2026-R001", "CLM-MWI-2026-G001", "CLM-MWI-2026-G002" ], "dimensions": { "D1": { "score": null, "rationale": "Current original RBM/ICAM IFRS 17 requirement, full scope and effective/relief rule unverified; generic IFRS and old audit directive insufficient. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "Current original RBM/ICAM IFRS 17 requirement, full scope and effective/relief rule unverified; generic IFRS and old audit directive insufficient. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Current original RBM/ICAM IFRS 17 requirement, full scope and effective/relief rule unverified; generic IFRS and old audit directive insufficient. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [], "claim_ids": [] }, "D4": { "score": 2, "rationale": "Accept2, revising the blind3 proposal. ISA810 authenticates a summary derived from audited local accounts, but full separate notes/audit disclosures remain absent; incomplete evidence cap applies.", "source_ids": [ "SRC-MWI-2026-G001", "SRC-MWI-2026-R001" ], "claim_ids": [ "CLM-MWI-2026-G001", "CLM-MWI-2026-G002" ] }, "D5": { "score": null, "rationale": "No original current RBM IFRS 17 return, bridge or monitoring source verified. Entity solvency calculations are not supervisor instructions. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "Current original RBM/ICAM IFRS 17 requirement, full scope and effective/relief rule unverified; generic IFRS and old audit directive insufficient. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D2": "Current original RBM/ICAM IFRS 17 requirement, full scope and effective/relief rule unverified; generic IFRS and old audit directive insufficient. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D3": "Current original RBM/ICAM IFRS 17 requirement, full scope and effective/relief rule unverified; generic IFRS and old audit directive insufficient. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D4": "Accept2, revising the blind3 proposal. ISA810 authenticates a summary derived from audited local accounts, but full separate notes/audit disclosures remain absent; incomplete evidence cap applies.", "D5": "No original current RBM IFRS 17 return, bridge or monitoring source verified. Entity solvency calculations are not supervisor instructions. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]" }, "research_completed": true, "country_report_url": "countries/MWI.html", "gaps": [ "Current original RBM/ICAM IFRS 17 law, perimeter, dates and relief.", "Full local NICO Life and General audits, policies and reconciliations.", "Current operational RBM bridge/returns/monitoring.", "Unverified non-compliance allegations remain discovery leads, not accepted contradictions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "MLI", "country_name": "Mali", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-MLI-2026-C001", "SRC-MLI-2026-C002", "SRC-MLI-2026-C003", "SRC-MLI-2026-C004", "SRC-MLI-2026-R001", "SRC-MLI-2026-G001", "SRC-MLI-2026-G002", "SRC-MLI-2026-G003", "SRC-MLI-2026-G004", "SRC-MLI-2026-G005", "SRC-MLI-2026-G006", "SRC-MLI-2026-G007", "SRC-MLI-2026-G008", "SRC-MLI-2026-G009" ], "claim_ids": [ "CLM-MLI-2026-C001", "CLM-MLI-2026-C002", "CLM-MLI-2026-C003", "CLM-MLI-2026-C004", "CLM-MLI-2026-G001", "CLM-MLI-2026-G002", "CLM-MLI-2026-G003", "CLM-MLI-2026-G004", "CLM-MLI-2026-G005", "CLM-MLI-2026-G006", "CLM-MLI-2026-G007", "CLM-MLI-2026-G008" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-MLI-2026-G001" ], "claim_ids": [ "CLM-MLI-2026-G001" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [ "SRC-MLI-2026-G003", "SRC-MLI-2026-G004" ], "claim_ids": [ "CLM-MLI-2026-G003", "CLM-MLI-2026-G004" ] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-MLI-2026-G006", "SRC-MLI-2026-G007" ], "claim_ids": [ "CLM-MLI-2026-G006", "CLM-MLI-2026-G007" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-MLI-2026-G004", "SRC-MLI-2026-G005", "SRC-MLI-2026-G008" ], "claim_ids": [ "CLM-MLI-2026-G002", "CLM-MLI-2026-G005", "CLM-MLI-2026-G008" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/MLI.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Positive evidence of listed/public-offering eligibility or other legal scope for a named local insurer; regional membership, bank with same brand and investment-fund names insufficient.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "Official bulletin publication and document-number identity for two distinct CIMA2024 files labelled06-24; sector-return transition is not IFRS17 timeline.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "MRT", "country_name": "Mauritania", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-MRT-2026-C001", "SRC-MRT-2026-C002", "SRC-MRT-2026-C003", "SRC-MRT-2026-G001", "SRC-MRT-2026-G002", "SRC-MRT-2026-G003", "SRC-MRT-2026-G004" ], "claim_ids": [ "CLM-MRT-2026-C001", "CLM-MRT-2026-G001", "CLM-MRT-2026-G002", "CLM-MRT-2026-G003", "CLM-MRT-2026-G004" ], "dimensions": { "D1": { "score": null, "rationale": "Retain baseline null. Historical sector rules/current institutional reform do not establish general insurer IFRS alignment or IFRS17 endorsement.", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-MRT-2026-G001", "SRC-MRT-2026-G002" ], "claim_ids": [ "CLM-MRT-2026-G001", "CLM-MRT-2026-G002" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-MRT-2026-G003", "SRC-MRT-2026-G004" ], "claim_ids": [ "CLM-MRT-2026-G003", "CLM-MRT-2026-G004" ] } }, "dimension_rationale": { "D1": "Retain baseline null. Historical sector rules/current institutional reform do not establish general insurer IFRS alignment or IFRS17 endorsement.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/MRT.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Binding transfer instrument and current BCM insurance accounting/reporting instructions; current insurance Code amendments and any IFRS17-specific roadmap.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "MUS", "country_name": "Mauritius", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-MUS-2026-C001", "SRC-MUS-2026-C002", "SRC-MUS-2026-G001", "SRC-MUS-2026-G002", "SRC-MUS-2026-G003", "SRC-MUS-2026-G004", "SRC-MUS-2026-G005" ], "claim_ids": [ "CLM-MUS-2026-C001", "CLM-MUS-2026-C002", "CLM-MUS-2026-G001", "CLM-MUS-2026-G002", "CLM-MUS-2026-G003", "CLM-MUS-2026-G004", "CLM-MUS-2026-G005", "CLM-MUS-2026-G006" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null, revising blind4: current quarterly prudential-return requirement is not substituted for unresolved annual statutory incorporation/exemptions.", "source_ids": [ "SRC-MUS-2026-G001", "SRC-MUS-2026-G002", "SRC-MUS-2026-C001" ], "claim_ids": [ "CLM-MUS-2026-G001", "CLM-MUS-2026-G002" ] }, "D2": { "score": null, "rationale": "Accept null, revising blind4: section11 return scope does not settle captive/global-business and annual-accounting scope.", "source_ids": [ "SRC-MUS-2026-G001", "SRC-MUS-2026-G002", "SRC-MUS-2026-C001" ], "claim_ids": [ "CLM-MUS-2026-G001", "CLM-MUS-2026-G002" ] }, "D3": { "score": null, "rationale": "Accept null: insurer cycles and historical filing relief do not establish complete current national mandatory maturity.", "source_ids": [ "SRC-MUS-2026-G001", "SRC-MUS-2026-G002", "SRC-MUS-2026-C001" ], "claim_ids": [ "CLM-MUS-2026-G001", "CLM-MUS-2026-G002" ] }, "D4": { "score": 3, "rationale": "Accept3 on verified individual audited SSR and separate Swan Life evidence; no representative market proxy asserted.", "source_ids": [ "SRC-MUS-2026-G003", "SRC-MUS-2026-G004", "SRC-MUS-2026-G005", "SRC-MUS-2026-C002" ], "claim_ids": [ "CLM-MUS-2026-G003", "CLM-MUS-2026-G004", "CLM-MUS-2026-G005", "CLM-MUS-2026-G006" ] }, "D5": { "score": 3, "rationale": "Accept3: prescribed operational return template/platform and correction powers; actual broad supervisory review not established.", "source_ids": [ "SRC-MUS-2026-C001" ], "claim_ids": [] } }, "dimension_rationale": { "D1": "Accept null, revising blind4: current quarterly prudential-return requirement is not substituted for unresolved annual statutory incorporation/exemptions.", "D2": "Accept null, revising blind4: section11 return scope does not settle captive/global-business and annual-accounting scope.", "D3": "Accept null: insurer cycles and historical filing relief do not establish complete current national mandatory maturity.", "D4": "Accept3 on verified individual audited SSR and separate Swan Life evidence; no representative market proxy asserted.", "D5": "Accept3: prescribed operational return template/platform and correction powers; actual broad supervisory review not established." }, "research_completed": true, "country_report_url": "countries/MUS.html", "gaps": [ "Specific annual IFRS 17 mandate, exceptions and relief.", "Current full separate life/non-life audits across independent material issuers.", "Measured coverage and active supervisor review of submissions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "MAR", "country_name": "Morocco", "un_m49_region": "Northern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-MAR-2026-C001", "SRC-MAR-2026-C002", "SRC-MAR-2026-G001", "REV-NW-MAR-20261016-S001", "REV-NW-MAR-20261016-S002" ], "claim_ids": [ "CLM-MAR-2026-C001", "CLM-MAR-2026-G001", "CLM-MAR-2026-G002", "REV-NW-MAR-20261016-C001" ], "dimensions": { "D1": { "score": null, "rationale": "No current IFRS 17-specific endorsement/permission verified.", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "Current operative insurer reporting scope unverified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Binding local effective status or official programme unverified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": 3, "rationale": "One locally relevant audited consolidated insurer meets criterion 3; separate-company and wider domestic implementation remain unproved.", "source_ids": [ "SRC-MAR-2026-G001" ], "claim_ids": [ "CLM-MAR-2026-G001", "CLM-MAR-2026-G002" ] }, "D5": { "score": null, "rationale": "IFRS 17-specific supervision/engagement unverified.", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "No current IFRS 17-specific endorsement/permission verified.", "D2": "Current operative insurer reporting scope unverified.", "D3": "Binding local effective status or official programme unverified.", "D4": "One locally relevant audited consolidated insurer meets criterion 3; separate-company and wider domestic implementation remain unproved.", "D5": "IFRS 17-specific supervision/engagement unverified." }, "research_completed": true, "country_report_url": "countries/MAR.html", "gaps": [ "D1/D2/D3: read operative ACAPS P.IN.01/2024 for mandate, scope, carve-outs and date.", "D4: add domestic insurers and separate-company evidence.", "D5: verify supervisory reporting/review/reconciliation.", "No ACAPS PDF was downloaded; raw Wafa filing was pruned.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions.", "ACAPSoperativebodyunread;legal/scope/nationaleffective/supervisorydimensionsremainnull." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "MOZ", "country_name": "Mozambique", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-MOZ-2026-C001", "SRC-MOZ-2026-G001", "SRC-MOZ-2026-G002", "SRC-MOZ-2026-G003" ], "claim_ids": [ "CLM-MOZ-2026-C001", "CLM-MOZ-2026-C002", "CLM-MOZ-2026-G001", "CLM-MOZ-2026-G002", "CLM-MOZ-2026-G003" ], "dimensions": { "D1": { "score": null, "rationale": "Original accounting-plan identity and current issuer framework established, but current IFRS 17 amendment/endorsement, full scope and binding date remain unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-MOZ-2026-G001" ], "claim_ids": [ "CLM-MOZ-2026-G001" ] }, "D2": { "score": null, "rationale": "Original accounting-plan identity and current issuer framework established, but current IFRS 17 amendment/endorsement, full scope and binding date remain unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-MOZ-2026-G001" ], "claim_ids": [ "CLM-MOZ-2026-G001" ] }, "D3": { "score": null, "rationale": "Original accounting-plan identity and current issuer framework established, but current IFRS 17 amendment/endorsement, full scope and binding date remain unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-MOZ-2026-G001" ], "claim_ids": [ "CLM-MOZ-2026-G001" ] }, "D4": { "score": 1, "rationale": "Accept1: baseline management transition statement is implementation narrative; local statutory audit basis is distinct. New2025 filings are sampled context, not an IFRS17 amount claim.", "source_ids": [ "SRC-MOZ-2026-G001", "SRC-MOZ-2026-G002", "SRC-MOZ-2026-G003", "SRC-MOZ-2026-C001" ], "claim_ids": [ "CLM-MOZ-2026-G002", "CLM-MOZ-2026-G003" ] }, "D5": { "score": null, "rationale": "Current official IFRS 17 operational reporting, reconciliation and monitoring unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "Original accounting-plan identity and current issuer framework established, but current IFRS 17 amendment/endorsement, full scope and binding date remain unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D2": "Original accounting-plan identity and current issuer framework established, but current IFRS 17 amendment/endorsement, full scope and binding date remain unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D3": "Original accounting-plan identity and current issuer framework established, but current IFRS 17 amendment/endorsement, full scope and binding date remain unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D4": "Accept1: baseline management transition statement is implementation narrative; local statutory audit basis is distinct. New2025 filings are sampled context, not an IFRS17 amount claim.", "D5": "Current official IFRS 17 operational reporting, reconciliation and monitoring unverified. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]" }, "research_completed": true, "country_report_url": "countries/MOZ.html", "gaps": [ "Decisive accounting-plan endorsement clauses and any later IFRS 17 amendment.", "Full local IFRS 17 audited notes/amounts, if any, distinct from parent consolidation.", "National requirement/permission, perimeter, dates and operational supervisor bridge." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "NAM", "country_name": "Namibia", "un_m49_region": "Southern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-NAM-2026-C001", "SRC-NAM-2026-C002", "SRC-NAM-2026-G001", "SRC-NAM-2026-G002", "SRC-NAM-2026-G003", "SRC-NAM-2026-G004", "SRC-NAM-2026-G005" ], "claim_ids": [ "CLM-NAM-2026-G001", "CLM-NAM-2026-G002", "CLM-NAM-2026-G003", "CLM-NAM-2026-G004", "CLM-NAM-2026-G005", "CLM-NAM-2026-G006" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: current annual-accounting legal route under FIMA/ICAN remains unresolved; old prudential permission is not annual incorporation.", "source_ids": [ "SRC-NAM-2026-G001", "SRC-NAM-2026-G002", "SRC-NAM-2026-G005" ], "claim_ids": [ "CLM-NAM-2026-G001", "CLM-NAM-2026-G002", "CLM-NAM-2026-G003" ] }, "D2": { "score": null, "rationale": "Current annual-accounting legal IFRS17 mandate, complete perimeter and local effective/relief status remain unverified. The2026 FIMA commencement and2027 filing dates are distinct legal/filing transitions. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-NAM-2026-G001", "SRC-NAM-2026-G002", "SRC-NAM-2026-G005" ], "claim_ids": [ "CLM-NAM-2026-G001", "CLM-NAM-2026-G002", "CLM-NAM-2026-G003" ] }, "D3": { "score": null, "rationale": "Accept null: FIMA commencement/filing dates and proposed ERS rollout do not prove IFRS17 maturity.", "source_ids": [ "SRC-NAM-2026-G001", "SRC-NAM-2026-G002", "SRC-NAM-2026-G005" ], "claim_ids": [ "CLM-NAM-2026-G001", "CLM-NAM-2026-G002", "CLM-NAM-2026-G003" ] }, "D4": { "score": 3, "rationale": "Accept3 on NASRIA separate operating-company opinion and IFRS17 note; Renaissance remains an unsigned/undated draft.", "source_ids": [ "SRC-NAM-2026-G003", "SRC-NAM-2026-G004" ], "claim_ids": [ "CLM-NAM-2026-G004", "CLM-NAM-2026-G005" ] }, "D5": { "score": 3, "rationale": "Accept3: historical reporting guidance and the current2026 IFRS4 capital bridge are operational prudential guidance, not proof of annual-accounting legal incorporation or fully embedded market-wide review.", "source_ids": [ "SRC-NAM-2026-G001", "SRC-NAM-2026-G002", "SRC-NAM-2026-G005" ], "claim_ids": [ "CLM-NAM-2026-G002", "CLM-NAM-2026-G003", "CLM-NAM-2026-G006" ] } }, "dimension_rationale": { "D1": "Accept null: current annual-accounting legal route under FIMA/ICAN remains unresolved; old prudential permission is not annual incorporation.", "D2": "Current annual-accounting legal IFRS17 mandate, complete perimeter and local effective/relief status remain unverified. The2026 FIMA commencement and2027 filing dates are distinct legal/filing transitions. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D3": "Accept null: FIMA commencement/filing dates and proposed ERS rollout do not prove IFRS17 maturity.", "D4": "Accept3 on NASRIA separate operating-company opinion and IFRS17 note; Renaissance remains an unsigned/undated draft.", "D5": "Accept3: historical reporting guidance and the current2026 IFRS4 capital bridge are operational prudential guidance, not proof of annual-accounting legal incorporation or fully embedded market-wide review." }, "research_completed": true, "country_report_url": "countries/NAM.html", "gaps": [ "Current annual IFRS 17 legal mandate, full scope and effective/relief dates.", "Current long-term operating-insurer audit and representative coverage.", "Current ERS deployment, assurance amendments and active review.", "Signed/dated final RMA report and complete transition note." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "NER", "country_name": "Niger", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-NER-2026-C001", "SRC-NER-2026-C002", "SRC-NER-2026-C003", "SRC-NER-2026-C004", "SRC-NER-2026-R001", "SRC-NER-2026-G001", "SRC-NER-2026-G002", "SRC-NER-2026-G003", "SRC-NER-2026-G004", "SRC-NER-2026-G005", "SRC-NER-2026-G006", "SRC-NER-2026-G007", "SRC-NER-2026-G008" ], "claim_ids": [ "CLM-NER-2026-C001", "CLM-NER-2026-C002", "CLM-NER-2026-C003", "CLM-NER-2026-C004", "CLM-NER-2026-G001", "CLM-NER-2026-G002", "CLM-NER-2026-G003", "CLM-NER-2026-G004", "CLM-NER-2026-G005", "CLM-NER-2026-G006", "CLM-NER-2026-G007", "CLM-NER-2026-G008", "CLM-NER-2026-G009" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-NER-2026-G001" ], "claim_ids": [ "CLM-NER-2026-G001" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [ "SRC-NER-2026-G003", "SRC-NER-2026-G004" ], "claim_ids": [ "CLM-NER-2026-G003", "CLM-NER-2026-G004" ] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-NER-2026-G006", "SRC-NER-2026-G007" ], "claim_ids": [ "CLM-NER-2026-G006", "CLM-NER-2026-G007", "CLM-NER-2026-G008" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-NER-2026-G004", "SRC-NER-2026-G005", "SRC-NER-2026-G008" ], "claim_ids": [ "CLM-NER-2026-G002", "CLM-NER-2026-G005", "CLM-NER-2026-G009" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/NER.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Positive evidence of listed/public-offering eligibility or other legal scope for a named local insurer; regional membership, bank with same brand and investment-fund names insufficient.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "Official bulletin publication and document-number identity for two distinct CIMA2024 files labelled06-24; sector-return transition is not IFRS17 timeline.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "NGA", "country_name": "Nigeria", "un_m49_region": "Western Africa", "final_adoption_score": 4, "map_label": "Substantive adoption", "map_colour_hex": "#86EFAC", "confidence_grade": "B", "research_status": "Ready", "contradiction_status": "None", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 4, "weighted_index": 4.1, "publication_status": "Published AI-reviewed research under methodology 1.1", "source_ids": [ "SRC-NGA-2026-C001", "SRC-NGA-2026-C002", "SRC-NGA-2026-C003", "SRC-NGA-2026-C004", "SRC-NGA-2026-C005", "SRC-NGA-2026-C006", "SRC-NGA-2026-C007", "SRC-NGA-2026-C008", "SRC-NGA-2026-S2001" ], "claim_ids": [ "CLM-NGA-2026-C001", "CLM-NGA-2026-C002", "CLM-NGA-2026-C003", "CLM-NGA-2026-C004", "CLM-NGA-2026-C005", "CLM-NGA-2026-C006", "CLM-NGA-2026-C007", "CLM-NGA-2026-C008", "CLM-NGA-2026-C009", "CLM-NGA-2026-C010", "CLM-NGA-2026-C011", "CLM-NGA-2026-S2001", "CLM-NGA-2026-S2002", "CLM-NGA-2026-S2003" ], "dimensions": { "D1": { "score": 4, "rationale": "Current NAICOM IFRS17-compliant audited-statement, policy and valuation submission requirements corroborate the historical automatic IFRS adoption route and signed annuity-specific instrument. Material in-force requirement is supported; full as-issued legal-equivalence/carve-out mapping for5 is not claimed.", "source_ids": [ "SRC-NGA-2026-S2001", "SRC-NGA-2026-C001", "SRC-NGA-2026-C004" ], "claim_ids": [ "CLM-NGA-2026-C001", "CLM-NGA-2026-S2001" ] }, "D2": { "score": 5, "rationale": "Current supervisor service 17 lists reinsurance, composite, life, general, takaful and microinsurance categories in the financial-statement approval perimeter. This supports all material defined insurance-reporting types; does not mean IFRS and prudential amounts coincide.", "source_ids": [ "SRC-NGA-2026-S2001" ], "claim_ids": [ "CLM-NGA-2026-S2002" ] }, "D3": { "score": 5, "rationale": "Audited 2024 company statements contain IFRS17 policies and 2023 comparative results, corroborated by the current 2026 regulatory requirement. No blanket implementation extension was identified in checked sources.", "source_ids": [ "SRC-NGA-2026-C005", "SRC-NGA-2026-C006", "SRC-NGA-2026-S2001" ], "claim_ids": [ "CLM-NGA-2026-C009" ] }, "D4": { "score": 4, "rationale": "Two material local composite insurer audits provide direct IFRS17 life/non-life company evidence with comparative amounts. Sample is credible multiple-entity implementation, not representative national-market coverage sufficient for 5.", "source_ids": [ "SRC-NGA-2026-C005", "SRC-NGA-2026-C006" ], "claim_ids": [ "CLM-NGA-2026-C008", "CLM-NGA-2026-C010" ] }, "D5": { "score": 3, "rationale": "Current review/submission mechanism plus explicit annuity RA/CSM-to-prudential bridge provides operational reconciliation evidence. Historical IFRS4 prudential wording is kept distinct; empirical material-market review outcomes are not verified for 4 or 5.", "source_ids": [ "SRC-NGA-2026-S2001", "SRC-NGA-2026-C004", "SRC-NGA-2026-C003" ], "claim_ids": [ "CLM-NGA-2026-C005", "CLM-NGA-2026-C006", "CLM-NGA-2026-C007", "CLM-NGA-2026-S2003" ] } }, "dimension_rationale": { "D1": "Current NAICOM IFRS17-compliant audited-statement, policy and valuation submission requirements corroborate the historical automatic IFRS adoption route and signed annuity-specific instrument. Material in-force requirement is supported; full as-issued legal-equivalence/carve-out mapping for5 is not claimed.", "D2": "Current supervisor service 17 lists reinsurance, composite, life, general, takaful and microinsurance categories in the financial-statement approval perimeter. This supports all material defined insurance-reporting types; does not mean IFRS and prudential amounts coincide.", "D3": "Audited 2024 company statements contain IFRS17 policies and 2023 comparative results, corroborated by the current 2026 regulatory requirement. No blanket implementation extension was identified in checked sources.", "D4": "Two material local composite insurer audits provide direct IFRS17 life/non-life company evidence with comparative amounts. Sample is credible multiple-entity implementation, not representative national-market coverage sufficient for 5.", "D5": "Current review/submission mechanism plus explicit annuity RA/CSM-to-prudential bridge provides operational reconciliation evidence. Historical IFRS4 prudential wording is kept distinct; empirical material-market review outcomes are not verified for 4 or 5." }, "research_completed": true, "country_report_url": "countries/NGA.html", "gaps": [ "Representative national audited coverage and audited domestic reinsurer sampling remain incomplete.", "Actual review/enforcement outcomes across the material market are not independently verified.", "Authenticated complete as-issued legal/carve-out map is not established for D1=5.", "No wholesale formal repeal of every2022 IFRS4 prudential clause is claimed." ], "secondary_review": { "review_id": "AI-SECONDARY-WEST-20261018-NGA", "review_date": "2026-10-18", "blind_sha256": "b4e91cd8dd5669f061f8998e7141ae64e8bef6b2548bb0dae3202569a3ac9ed9", "decision_summary": "Publish candidate4/B after application check. D2 revised4→5 for explicit broad insurer-type perimeter; D4 revised3→4 after fresh NSIA audit verification alongside AIICO; D5 revised1→3 after official annuity bridge and current SLA. Metadata and claim locators corrected.", "coverage_note": "Fresh AIICO and NSIA local company audits including visual NSIA opinion/signature; fresh supervisor-host annuity circular; current May2026 regulator SLA; historical2016 Foundation profile and2022 prudential text checked for hierarchy/context.2023 unaudited/abridged filings remain supplementary.", "approved": true, "application_check_passed": true, "application_check_date": "2026-10-19" } }, { "iso3": "RWA", "country_name": "Rwanda", "un_m49_region": "Eastern Africa", "final_adoption_score": 4, "map_label": "Substantive adoption", "map_colour_hex": "#86EFAC", "confidence_grade": "B", "research_status": "Ready", "contradiction_status": "None", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 4, "weighted_index": 3.8, "publication_status": "Published AI-reviewed research under methodology 1.1", "source_ids": [ "SRC-RWA-2026-C001", "SRC-RWA-2026-C002", "SRC-RWA-2026-R001", "SRC-RWA-2026-S2001" ], "claim_ids": [ "CLM-RWA-2026-C001", "CLM-RWA-2026-C002", "CLM-RWA-2026-C003", "CLM-RWA-2026-C004", "CLM-RWA-2026-C005", "CLM-RWA-2026-C006", "CLM-RWA-2026-S2001" ], "dimensions": { "D1": { "score": 4, "rationale": "BNR IFRS17-specific guidelines are binding and in force for a material regulated population. After comparison, blind5 is revised to4: article3 do-not-supersede wording does not complete a full as-issued equivalence review, article10(10) adds a75%RA confidence specification and current technical equivalence remains unestablished. This is not a finding of non-adoption or IFRS noncompliance.", "source_ids": [ "SRC-RWA-2026-C001" ], "claim_ids": [ "CLM-RWA-2026-C001" ] }, "D2": { "score": 5, "rationale": "Article3 applies to all BNR-regulated issuers of insurance/reinsurance contracts. Article55 explicitly defers special schemes only to reporting periods from2024, which is past at observation date. Defined-perimeter scope supports5; this does not assert universal entity compliance or extend to unregulated noninsurance schemes.", "source_ids": [ "SRC-RWA-2026-C001" ], "claim_ids": [ "CLM-RWA-2026-C002" ] }, "D3": { "score": 5, "rationale": "Reporting applicable2023 (special schemes2024), with local2025 audited statements/2024 comparatives and explicit third-year implementation. At least two cycles completed. No blanket extension found in examined sources; special one-year deferral is time/perimeter bound.", "source_ids": [ "SRC-RWA-2026-C001", "SRC-RWA-2026-C002", "SRC-RWA-2026-S2001" ], "claim_ids": [ "CLM-RWA-2026-C003", "CLM-RWA-2026-C006" ] }, "D4": { "score": 3, "rationale": "Mayfair2025 local non-life audit and SanlamAllianzLife2025 local dated audit/policy demonstrate direct implementation across life/non-life examples. Market representativeness and material-share proxy are not independently established; retain3. Published local report is distinguished from group-parent proof.", "source_ids": [ "SRC-RWA-2026-C002", "SRC-RWA-2026-S2001" ], "claim_ids": [ "CLM-RWA-2026-C005", "CLM-RWA-2026-S2001" ] }, "D5": { "score": 3, "rationale": "Article47/annexes supply operational statutory/RBC templates and article40 mandates monitoring committees. Supports reporting-guidance/template tier3. Actual market-wide BNR supervisory review, reconciliations or enforcement was not directly verified; cannot award4/5.", "source_ids": [ "SRC-RWA-2026-C001" ], "claim_ids": [ "CLM-RWA-2026-C004" ] } }, "dimension_rationale": { "D1": "BNR IFRS17-specific guidelines are binding and in force for a material regulated population. After comparison, blind5 is revised to4: article3 do-not-supersede wording does not complete a full as-issued equivalence review, article10(10) adds a75%RA confidence specification and current technical equivalence remains unestablished. This is not a finding of non-adoption or IFRS noncompliance.", "D2": "Article3 applies to all BNR-regulated issuers of insurance/reinsurance contracts. Article55 explicitly defers special schemes only to reporting periods from2024, which is past at observation date. Defined-perimeter scope supports5; this does not assert universal entity compliance or extend to unregulated noninsurance schemes.", "D3": "Reporting applicable2023 (special schemes2024), with local2025 audited statements/2024 comparatives and explicit third-year implementation. At least two cycles completed. No blanket extension found in examined sources; special one-year deferral is time/perimeter bound.", "D4": "Mayfair2025 local non-life audit and SanlamAllianzLife2025 local dated audit/policy demonstrate direct implementation across life/non-life examples. Market representativeness and material-share proxy are not independently established; retain3. Published local report is distinguished from group-parent proof.", "D5": "Article47/annexes supply operational statutory/RBC templates and article40 mandates monitoring committees. Supports reporting-guidance/template tier3. Actual market-wide BNR supervisory review, reconciliations or enforcement was not directly verified; cannot award4/5." }, "research_completed": true, "country_report_url": "countries/RWA.html", "gaps": [ "Full as-issued technical equivalence and subsequent amendment inventory remain unestablished; D1 held4.", "Representative market-coverage proxy remains unestablished; D4 held3 despite local life/non-life examples.", "Active BNR market-wide supervisory review/enforcement evidence was not directly opened; D5 held3.", "Sanlam published local audit text is named and dated but has no handwritten signature reproduced; Mayfair decisive local audit independently verified." ], "secondary_review": { "review_id": "AI-SECONDARY-EAST-20261018-RWA", "review_date": "2026-10-18", "blind_sha256": "358b72ba849dcced94842cb96539cf98596640f671bb16bae0d8b6bd0ab57e67", "decision_summary": "Publishable evidence supports proposed4/B after specified corrections and application check. BlindD1 revised5→4; D2 rises4→5 from explicit current defined perimeter.", "coverage_note": "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.", "approved": true, "application_check_passed": true, "application_check_date": "2026-10-19" } }, { "iso3": "STP", "country_name": "Sao Tome and Principe", "un_m49_region": "Middle Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-STP-2026-C001", "SRC-STP-2026-C002", "SRC-STP-2026-C003", "SRC-STP-2026-C004", "SRC-STP-2026-G001", "SRC-STP-2026-G002", "SRC-STP-2026-G003", "SRC-STP-2026-G004" ], "claim_ids": [ "CLM-STP-2026-C001", "CLM-STP-2026-C002", "CLM-STP-2026-C003", "CLM-STP-2026-C004", "CLM-STP-2026-G001", "CLM-STP-2026-G002", "CLM-STP-2026-G003" ], "dimensions": { "D1": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-STP-2026-G001", "SRC-STP-2026-C001", "SRC-STP-2026-C002", "SRC-STP-2026-C003", "SRC-STP-2026-C004" ], "claim_ids": [ "CLM-STP-2026-G001" ] }, "D2": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-STP-2026-G002", "SRC-STP-2026-C001", "SRC-STP-2026-C002", "SRC-STP-2026-C003", "SRC-STP-2026-C004" ], "claim_ids": [ "CLM-STP-2026-G002" ] }, "D3": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-STP-2026-C001", "SRC-STP-2026-C002", "SRC-STP-2026-C003", "SRC-STP-2026-C004" ], "claim_ids": [] }, "D4": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-STP-2026-G004", "SRC-STP-2026-C001", "SRC-STP-2026-C002", "SRC-STP-2026-C003", "SRC-STP-2026-C004" ], "claim_ids": [ "CLM-STP-2026-G003" ] }, "D5": { "score": null, "rationale": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "source_ids": [ "SRC-STP-2026-C001", "SRC-STP-2026-C002", "SRC-STP-2026-C003", "SRC-STP-2026-C004" ], "claim_ids": [] } }, "dimension_rationale": { "D1": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D2": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D3": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D4": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows.", "D5": "Accept null: general regional/member/market context is correctly unscored. No country-specific IFRS17 incorporation, scope, date, audited application or supervisory mechanism follows." }, "research_completed": true, "country_report_url": "countries/STP.html", "gaps": [ "D1: Obtain a current competent-authority instrument establishing IFRS 17 incorporation, endorsement or formal permission, including any insurer-specific exceptions and amendments.", "D2: Establish the domestic IFRS 17 insurer and reinsurer population and distinguish separate-company, consolidated, market and prudential reporting perimeters.", "D3: Obtain a binding local IFRS 17 effective date, transition requirements and evidence of completed reporting cycles; the IASB global date alone is insufficient.", "D4: Obtain locally relevant audited statements explicitly applying IFRS 17, with accounting policies, transition, amounts and the related auditor opinion.", "D5: Obtain IFRS 17-specific supervisory guidance, reporting templates, monitoring, enforcement or an IFRS-to-prudential reconciliation mechanism.", "Confirm the current legal status of NAP 05/02 and obtain any current insurance chart, IFRS 17 permission/endorsement, amendments or supervisory reconciliation instructions.", "Obtain SAAR and NICON domestic annual audited statements with policies and audit opinions.", "São Tomé and Príncipe is outside CIMA/OHADA; no regional accounting or membership inference is used." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "SEN", "country_name": "Senegal", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-SEN-2026-C001", "SRC-SEN-2026-C002", "SRC-SEN-2026-C003", "SRC-SEN-2026-C004", "SRC-SEN-2026-C005", "SRC-SEN-2026-R001", "SRC-SEN-2026-G001", "SRC-SEN-2026-G002", "SRC-SEN-2026-G003", "SRC-SEN-2026-G004", "SRC-SEN-2026-G005", "SRC-SEN-2026-G006", "SRC-SEN-2026-G007", "SRC-SEN-2026-G008", "SRC-SEN-2026-G009" ], "claim_ids": [ "CLM-SEN-2026-C001", "CLM-SEN-2026-C002", "CLM-SEN-2026-C003", "CLM-SEN-2026-C004", "CLM-SEN-2026-G001", "CLM-SEN-2026-G002", "CLM-SEN-2026-G003", "CLM-SEN-2026-G004", "CLM-SEN-2026-G005", "CLM-SEN-2026-G006", "CLM-SEN-2026-G007", "CLM-SEN-2026-G008" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-SEN-2026-G001" ], "claim_ids": [ "CLM-SEN-2026-G001" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [ "SRC-SEN-2026-G003", "SRC-SEN-2026-G004" ], "claim_ids": [ "CLM-SEN-2026-G003", "CLM-SEN-2026-G004" ] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-SEN-2026-G006", "SRC-SEN-2026-G007" ], "claim_ids": [ "CLM-SEN-2026-G006", "CLM-SEN-2026-G007", "CLM-SEN-2026-G008" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-SEN-2026-G004", "SRC-SEN-2026-G005" ], "claim_ids": [ "CLM-SEN-2026-G002", "CLM-SEN-2026-G005" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/SEN.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Positive evidence of listed/public-offering eligibility or other legal scope for a named local insurer; regional membership, bank with same brand and investment-fund names insufficient.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "Official bulletin publication and document-number identity for two distinct CIMA2024 files labelled06-24; sector-return transition is not IFRS17 timeline.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "SYC", "country_name": "Seychelles", "un_m49_region": "Eastern Africa", "final_adoption_score": 3, "map_label": "Partial or transitional adoption", "map_colour_hex": "#FACC15", "confidence_grade": "C", "research_status": "Ready", "contradiction_status": "None", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 3, "weighted_index": 3.4, "publication_status": "Published AI-reviewed research under methodology 1.1; provisional confidence C", "source_ids": [ "SRC-SYC-2026-C001", "SRC-SYC-2026-C002", "SRC-SYC-2026-R001", "SRC-SYC-2026-G001", "SRC-SYC-2026-S2001", "SRC-SYC-2026-S2002", "SRC-SYC-2026-S2003", "SRC-SYC-2026-S2004" ], "claim_ids": [ "CLM-SYC-2026-C001", "CLM-SYC-2026-R001", "CLM-SYC-2026-G001", "CLM-SYC-2026-G002", "RCLM-SYC-2026-SC001", "CLM-SYC-2026-S2001", "CLM-SYC-2026-S2002" ], "dimensions": { "D1": { "score": 4, "rationale": "Freshly authenticated FSA Circular8/2023 formally identifies implementation by Insurance Act2008 licensees from1 January2024. Supports provisional4, with full legal-equivalence/current amendment chain unresolved; general historic accounts/return powers are context only.", "source_ids": [ "SRC-SYC-2026-R001" ], "claim_ids": [] }, "D2": { "score": 4, "rationale": "FSA’s all-licensee wording supports broad scope. Original complete exemptions and statutory/non-domestic reporting perimeter are not fully mapped, so4 rather than blind5.", "source_ids": [ "SRC-SYC-2026-R001" ], "claim_ids": [ "CLM-SYC-2026-S2001" ] }, "D3": { "score": 4, "rationale": "One actual mandatory post-effective2024 audited annual filing is verified. The2023 filing is early adoption and elapsed2025 calendar time does not prove a second completed mandatory cycle/no blanket relief. Withdraw blind5; retain evidenced maturity4.", "source_ids": [ "SRC-SYC-2026-R001", "SRC-SYC-2026-G001", "SRC-SYC-2026-C002" ], "claim_ids": [ "CLM-SYC-2026-R001", "RCLM-SYC-2026-SC001" ] }, "D4": { "score": 3, "rationale": "Raise packet2 to3: SACOS Group Limited is itself a domestic general-insurance operating insurer, with a life subsidiary, and its audited consolidated2024 IFRS17 statement meets the rubric’s at-least-one locally relevant narrow statement threshold. The opinion does not extend to Company columns or subsidiary own accounts; no market representativeness is claimed.", "source_ids": [ "SRC-SYC-2026-G001", "SRC-SYC-2026-C002" ], "claim_ids": [ "CLM-SYC-2026-C001", "CLM-SYC-2026-G001", "CLM-SYC-2026-G002", "CLM-SYC-2026-S2002" ] }, "D5": { "score": 2, "rationale": "The specific FSA implementation-date guidance supports2. Sampled official insurance-supervision pages contain general returns/inspections but no verified IFRS17-specific operational mechanism or active review result. No negative national-adoption inference from silence.", "source_ids": [ "SRC-SYC-2026-R001", "SRC-SYC-2026-S2001", "SRC-SYC-2026-S2002" ], "claim_ids": [] } }, "dimension_rationale": { "D1": "Freshly authenticated FSA Circular8/2023 formally identifies implementation by Insurance Act2008 licensees from1 January2024. Supports provisional4, with full legal-equivalence/current amendment chain unresolved; general historic accounts/return powers are context only.", "D2": "FSA’s all-licensee wording supports broad scope. Original complete exemptions and statutory/non-domestic reporting perimeter are not fully mapped, so4 rather than blind5.", "D3": "One actual mandatory post-effective2024 audited annual filing is verified. The2023 filing is early adoption and elapsed2025 calendar time does not prove a second completed mandatory cycle/no blanket relief. Withdraw blind5; retain evidenced maturity4.", "D4": "Raise packet2 to3: SACOS Group Limited is itself a domestic general-insurance operating insurer, with a life subsidiary, and its audited consolidated2024 IFRS17 statement meets the rubric’s at-least-one locally relevant narrow statement threshold. The opinion does not extend to Company columns or subsidiary own accounts; no market representativeness is claimed.", "D5": "The specific FSA implementation-date guidance supports2. Sampled official insurance-supervision pages contain general returns/inspections but no verified IFRS17-specific operational mechanism or active review result. No negative national-adoption inference from silence." }, "research_completed": true, "country_report_url": "countries/SYC.html", "gaps": [ "Full current legal-equivalence/exemption/amendment chain; FSA decision is primary but not a complete statutory map.", "Actual second mandatory annual reporting cycle and absence of later blanket implementation relief.", "Additional local issuer/standalone life/reinsurer audits and quantitative market coverage.", "SACOS manual life-system reconciliation dependence and stale first-set/2023 policy wording.", "IFRS17-specific operational supervisory return/bridge/review rather than general inspection activity." ], "secondary_review": { "review_id": "AI2-SOUTH-COMPARE-SYC-20261018", "review_date": "2026-10-18", "blind_sha256": "d0d02e573a90c55ea1116297ecaf9ececbe4a9f70a7c635c0fddca0c21a0ecf8", "decision_summary": "Score3/C: operating-insurer consolidated evidence raises D4 to3, while unproved second mandatory cycle and full scope keep D2/D3 at4.", "coverage_note": "Fresh circular and2023/2024 local consolidated operating-insurer audit examined. Audit is consolidated only. Historic law/regulation and official annual-report sections sampled; no national census, standalone subsidiary audit or second mandatory cycle assumed.", "approved": true, "application_check_passed": true, "application_check_date": "2026-10-19" } }, { "iso3": "SLE", "country_name": "Sierra Leone", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-SLE-2026-C001", "SRC-SLE-2026-C002", "SRC-SLE-2026-G001", "SRC-SLE-2026-G002" ], "claim_ids": [ "CLM-SLE-2026-C001", "CLM-SLE-2026-G001", "CLM-SLE-2026-G002", "CLM-SLE-2026-G003" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain general IFRS context from the 2016 profile; current IFRS 17-specific incorporation unverified.", "source_ids": [ "SRC-SLE-2026-C002" ], "claim_ids": [ "CLM-SLE-2026-G003" ] }, "D2": { "score": null, "rationale": "Current operative insurer reporting scope unverified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Binding local effective status or official programme unverified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": 3, "rationale": "One domestic separate/group 2024 audited reinsurer explicitly applies IFRS 17; broader market coverage is not established.", "source_ids": [ "SRC-SLE-2026-C001" ], "claim_ids": [ "CLM-SLE-2026-C001" ] }, "D5": { "score": 1, "rationale": "Country-named workshop and SLICOM training establish engagement only.", "source_ids": [ "SRC-SLE-2026-G001", "SRC-SLE-2026-G002" ], "claim_ids": [ "CLM-SLE-2026-G001", "CLM-SLE-2026-G002" ] } }, "dimension_rationale": { "D1": "Retain general IFRS context from the 2016 profile; current IFRS 17-specific incorporation unverified.", "D2": "Current operative insurer reporting scope unverified.", "D3": "Binding local effective status or official programme unverified.", "D4": "One domestic separate/group 2024 audited reinsurer explicitly applies IFRS 17; broader market coverage is not established.", "D5": "Country-named workshop and SLICOM training establish engagement only." }, "research_completed": true, "country_report_url": "countries/SLE.html", "gaps": [ "D1: obtain current competent-authority IFRS 17 instrument and ICASL adoption record.", "D2/D3: verify insurer scope, statutory separate-account requirement and binding date.", "D4: add domestic direct insurers and life/non-life coverage.", "D5: obtain issued SLICOM monitoring, returns or prudential bridge.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "SOM", "country_name": "Somalia", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-SOM-2026-C001", "SRC-SOM-2026-C002", "SRC-SOM-2026-R001", "SRC-SOM-2026-G001", "SRC-SOM-2026-G002" ], "claim_ids": [ "CLM-SOM-2026-C001", "CLM-SOM-2026-G001", "CLM-SOM-2026-G002", "CLM-SOM-2026-G003" ], "dimensions": { "D1": { "score": 1, "rationale": "IFRS/AAOIFIsubject toShariah plus explicitIFRS4Qard-Hasan clause supports general alignment1;neitherIFRS17incorporation nor country non-adoption proven.", "source_ids": [ "SRC-SOM-2026-G001" ], "claim_ids": [ "CLM-SOM-2026-G001", "CLM-SOM-2026-G002" ] }, "D2": { "score": null, "rationale": "All-takafulgeneric regulation scope is notIFRS17perimeter.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "NoIFRS17commencement/transition verified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No audited domestic operatorIFRS17application verified.", "source_ids": [], "claim_ids": [] }, "D5": { "score": null, "rationale": "Generic returns/audit regime cannot earnIFRS17supervisory score;unknown is null.", "source_ids": [ "SRC-SOM-2026-G001" ], "claim_ids": [ "CLM-SOM-2026-G003" ] } }, "dimension_rationale": { "D1": "IFRS/AAOIFIsubject toShariah plus explicitIFRS4Qard-Hasan clause supports general alignment1;neitherIFRS17incorporation nor country non-adoption proven.", "D2": "All-takafulgeneric regulation scope is notIFRS17perimeter.", "D3": "NoIFRS17commencement/transition verified.", "D4": "No audited domestic operatorIFRS17application verified.", "D5": "Generic returns/audit regime cannot earnIFRS17supervisory score;unknown is null." }, "research_completed": true, "country_report_url": "countries/SOM.html", "gaps": [ "D1–D3: CBS clarification of IFRS 17 versus IFRS 4/AAOIFI, legal precedence, date and perimeter.", "D4: full audited statements of locally licensed Takaful operators.", "D5: IFRS 17-specific operational returns or a formal accounting/prudential reconciliation.", "ClarifyIFRS/AAOIFI/Shariah alternatives and explicitIFRS4clause.", "IFRS17specific requirement/perimeter/date.", "Domestic takaful auditedIFRS17application/response." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "ZAF", "country_name": "South Africa", "un_m49_region": "Southern Africa", "final_adoption_score": 4, "map_label": "Substantive adoption", "map_colour_hex": "#86EFAC", "confidence_grade": "B", "research_status": "Ready", "contradiction_status": "Resolved", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 4, "weighted_index": 3.95, "publication_status": "Published AI-reviewed research under methodology 1.1", "source_ids": [ "SRC-ZAF-2011-001", "SRC-ZAF-2017-001", "SRC-ZAF-2021-001", "SRC-ZAF-2022-001", "SRC-ZAF-2023-001", "SRC-ZAF-2025-001", "SRC-ZAF-2025-002", "SRC-ZAF-2024-001", "SRC-ZAF-2024-002", "SRC-ZAF-2025-003", "SRC-ZAF-2025-004", "SRC-ZAF-2025-005", "SRC-ZAF-2025-006", "SRC-ZAF-2026-001", "SRC-ZAF-2026-R001", "SRC-ZAF-2026-R002", "SRC-ZAF-2026-R003" ], "claim_ids": [ "CLM-ZAF-2026-0001", "CLM-ZAF-2026-0002", "CLM-ZAF-2026-0003", "CLM-ZAF-2026-0004", "CLM-ZAF-2026-0005", "CLM-ZAF-2026-0006", "CLM-ZAF-2026-0007", "CLM-ZAF-2026-0008", "CLM-ZAF-2026-0009", "CLM-ZAF-2026-0010", "CLM-ZAF-2026-0011", "CLM-ZAF-2026-0012", "CLM-ZAF-2026-0013", "CLM-ZAF-2026-0014", "CLM-ZAF-2026-0015", "CLM-ZAF-2026-0016", "CLM-ZAF-2026-R001", "CLM-ZAF-2026-R002", "CLM-ZAF-2026-R003", "CLM-ZAF-2026-S2001" ], "dimensions": { "D1": { "score": 4, "rationale": "Binding Insurance Act s46(1), dynamic IASB IFRS incorporation and PA IFRS17-specific confirmation support4. Express foreign-branch/Lloyd’s exceptions remain unmapped for equivalence/materiality; the blind5 interpretation is withdrawn.", "source_ids": [ "SRC-ZAF-2011-001", "SRC-ZAF-2026-R001", "SRC-ZAF-2023-001" ], "claim_ids": [ "CLM-ZAF-2026-0001", "CLM-ZAF-2026-0002" ] }, "D2": { "score": 4, "rationale": "Broad insurer/reinsurer and microinsurer requirement/returns are evidenced, with transparent statutory exceptions. No full all-perimeter mapping supports5.", "source_ids": [ "SRC-ZAF-2026-R001", "SRC-ZAF-2023-001", "SRC-ZAF-2025-001" ], "claim_ids": [ "CLM-ZAF-2026-0003" ] }, "D3": { "score": 5, "rationale": "PA identifies1 January2023 implementation; audited2024/2025/2026 filings and comparatives demonstrate actual repeated annual cycles. Prudential-template relief did not defer accounting implementation.", "source_ids": [ "SRC-ZAF-2023-001", "SRC-ZAF-2024-001", "SRC-ZAF-2025-005", "SRC-ZAF-2026-R002" ], "claim_ids": [ "CLM-ZAF-2026-0004" ] }, "D4": { "score": 4, "rationale": "Fresh local Sanlam Life, Santam and Old Mutual Insure audits explicitly apply IFRS17. Additional group audits corroborate life/non-life use but do not quantify representative material-market/reinsurance coverage. Retain4.", "source_ids": [ "SRC-ZAF-2024-001", "SRC-ZAF-2025-005", "SRC-ZAF-2026-R003", "SRC-ZAF-2025-003", "SRC-ZAF-2025-004", "SRC-ZAF-2025-006", "SRC-ZAF-2026-R002" ], "claim_ids": [ "CLM-ZAF-2026-0010", "CLM-ZAF-2026-0011", "CLM-ZAF-2026-0012", "CLM-ZAF-2026-0014", "CLM-ZAF-2026-0015", "CLM-ZAF-2026-0016", "CLM-ZAF-2026-R001", "CLM-ZAF-2026-R002", "CLM-ZAF-2026-R003" ] }, "D5": { "score": 3, "rationale": "PA’s2023/2025 IFRS/SAM QRT instructions establish an operational bridge at3. Discovery/Momentum issuer-level JSE feedback is corroboration; the exact inaccessible JSE outcomes and active coverage across the material market are unverified. Blind4 is reduced to3.", "source_ids": [ "SRC-ZAF-2023-001", "SRC-ZAF-2025-001", "SRC-ZAF-2025-004" ], "claim_ids": [ "CLM-ZAF-2026-0006", "CLM-ZAF-2026-0007", "CLM-ZAF-2026-S2001" ] } }, "dimension_rationale": { "D1": "Binding Insurance Act s46(1), dynamic IASB IFRS incorporation and PA IFRS17-specific confirmation support4. Express foreign-branch/Lloyd’s exceptions remain unmapped for equivalence/materiality; the blind5 interpretation is withdrawn.", "D2": "Broad insurer/reinsurer and microinsurer requirement/returns are evidenced, with transparent statutory exceptions. No full all-perimeter mapping supports5.", "D3": "PA identifies1 January2023 implementation; audited2024/2025/2026 filings and comparatives demonstrate actual repeated annual cycles. Prudential-template relief did not defer accounting implementation.", "D4": "Fresh local Sanlam Life, Santam and Old Mutual Insure audits explicitly apply IFRS17. Additional group audits corroborate life/non-life use but do not quantify representative material-market/reinsurance coverage. Retain4.", "D5": "PA’s2023/2025 IFRS/SAM QRT instructions establish an operational bridge at3. Discovery/Momentum issuer-level JSE feedback is corroboration; the exact inaccessible JSE outcomes and active coverage across the material market are unverified. Blind4 is reduced to3." }, "research_completed": true, "country_report_url": "countries/ZAF.html", "gaps": [ "Full current branch/Lloyd’s reporting equivalence and precise statutory perimeter.", "Quantified material local life/non-life/reinsurance coverage before D4=5.", "Full reopened current JSE/supervisor outcomes and material-market coverage before D5=4/5.", "Old Mutual Limited2024 group source remains inaccessible and is not counted." ], "secondary_review": { "review_id": "AI2-SOUTH-COMPARE-ZAF-20261018", "review_date": "2026-10-18", "blind_sha256": "d0d02e573a90c55ea1116297ecaf9ececbe4a9f70a7c635c0fddca0c21a0ecf8", "decision_summary": "Score4/B retained with corrected source/law/transition metadata and conservative statutory/supervisory boundaries.", "coverage_note": "All decisive high-score sources independently reopened; local life/non-life insurer audits and selected group audits examined. Three local insurer examples are a credible proxy, not a quantified census. Inaccessible JSE/Old Mutual historical claims are retained outside score support.", "approved": true, "application_check_passed": true, "application_check_date": "2026-10-19" } }, { "iso3": "SSD", "country_name": "South Sudan", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-SSD-2026-C001", "SRC-SSD-2026-R001", "SRC-SSD-2026-G001" ], "claim_ids": [ "CLM-SSD-2026-G001", "CLM-SSD-2026-G002", "CLM-SSD-2026-G003" ], "dimensions": { "D1": { "score": null, "rationale": "One company’s application does not prove binding national incorporation.", "source_ids": [], "claim_ids": [] }, "D2": { "score": null, "rationale": "No nationalIFRS17reporting perimeter verified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "One company’s2023first application is not country transition maturity.", "source_ids": [], "claim_ids": [] }, "D4": { "score": 3, "rationale": "PwCopinion names localSouthSudanentity;Nairobiauditor location does not change entityjurisdiction. Signed24June2024audit and note1(b)IFRS17reconciliation support3.", "source_ids": [ "SRC-SSD-2026-G001" ], "claim_ids": [ "CLM-SSD-2026-G001", "CLM-SSD-2026-G002", "CLM-SSD-2026-G003" ] }, "D5": { "score": null, "rationale": "BoSSgeneral insurance oversight page is notIFRS17response/bridge.", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "One company’s application does not prove binding national incorporation.", "D2": "No nationalIFRS17reporting perimeter verified.", "D3": "One company’s2023first application is not country transition maturity.", "D4": "PwCopinion names localSouthSudanentity;Nairobiauditor location does not change entityjurisdiction. Signed24June2024audit and note1(b)IFRS17reconciliation support3.", "D5": "BoSSgeneral insurance oversight page is notIFRS17response/bridge." }, "research_completed": true, "country_report_url": "countries/SSD.html", "gaps": [ "D1–D3/D5: competent national IFRS 17 instrument, scope, effective date, current relief and supervisory reporting response.", "D4: later local CIC audit and additional domestic life/non-life insurers for market coverage.", "NationalIFRS17legal incorporation,scope and binding effective timing.", "IFRS17supervisory response/bridge.", "Other material insurers and later annual audits." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "SDN", "country_name": "Sudan", "un_m49_region": "Northern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "Insufficient evidence", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-SDN-2026-C001", "SRC-SDN-2026-G001", "SRC-SDN-2026-G002" ], "claim_ids": [ "CLM-SDN-2026-G001", "CLM-SDN-2026-G002" ], "dimensions": { "D1": { "score": null, "rationale": "The accounting-rule authority is identified, but an IFRS 17 instrument remains unverified.", "source_ids": [ "SRC-SDN-2026-G001" ], "claim_ids": [ "CLM-SDN-2026-G001" ] }, "D2": { "score": null, "rationale": "Current operative insurer reporting scope unverified.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "Binding local effective status or official programme unverified.", "source_ids": [], "claim_ids": [] }, "D4": { "score": null, "rationale": "No qualifying audited local IFRS 17 statement verified.", "source_ids": [], "claim_ids": [] }, "D5": { "score": null, "rationale": "IFRS 17-specific supervision/engagement unverified.", "source_ids": [], "claim_ids": [] } }, "dimension_rationale": { "D1": "The accounting-rule authority is identified, but an IFRS 17 instrument remains unverified.", "D2": "Current operative insurer reporting scope unverified.", "D3": "Binding local effective status or official programme unverified.", "D4": "No qualifying audited local IFRS 17 statement verified.", "D5": "IFRS 17-specific supervision/engagement unverified." }, "research_completed": true, "country_report_url": "countries/SDN.html", "gaps": [ "D1: obtain explicit current IFRS 17 accounting instrument.", "D2/D3: establish operative insurer population and binding local effective date.", "D4: obtain a domestic audit, distinct from South Sudan and foreign namesakes.", "D5: establish an IFRS 17 return, monitoring or reconciliation mechanism.", "Register silence and unrelated current circular cannot prove non-adoption.", "Current IFRS 17 authority, reporting scope, effective timeline, local implementation and supervisory mechanism are not fully established." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "TZA", "country_name": "United Republic of Tanzania", "un_m49_region": "Eastern Africa", "final_adoption_score": 4, "map_label": "Substantive adoption", "map_colour_hex": "#86EFAC", "confidence_grade": "B", "research_status": "Ready", "contradiction_status": "None", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 4, "weighted_index": 4.1, "publication_status": "Published AI-reviewed research under methodology 1.1", "source_ids": [ "SRC-TZA-2026-C001", "SRC-TZA-2026-C002", "SRC-TZA-2026-C003", "SRC-TZA-2026-R001", "SRC-TZA-2026-R002", "SRC-TZA-2026-G001", "SRC-TZA-2026-G002", "SRC-TZA-2026-G003", "SRC-TZA-2026-G004", "SRC-TZA-2026-RVE001" ], "claim_ids": [ "CLM-TZA-2026-C001", "CLM-TZA-2026-C002", "CLM-TZA-2026-C003", "CLM-TZA-2026-C004", "CLM-TZA-2026-C005", "CLM-TZA-2026-C006", "CLM-TZA-2026-G001", "CLM-TZA-2026-G002", "CLM-TZA-2026-G003", "CLM-TZA-2026-G004", "CLM-TZA-2026-G005", "CLM-TZA-2026-G006", "CLM-TZA-2026-G007", "CLM-TZA-2026-G008", "CLM-TZA-2026-RVE001" ], "dimensions": { "D1": { "score": 4, "rationale": "Full 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.", "source_ids": [ "SRC-TZA-2026-G001" ], "claim_ids": [ "CLM-TZA-2026-G001" ] }, "D2": { "score": 5, "rationale": "Section2.1 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.", "source_ids": [ "SRC-TZA-2026-G001" ], "claim_ids": [ "CLM-TZA-2026-G002" ] }, "D3": { "score": 5, "rationale": "Mandatory 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.", "source_ids": [ "SRC-TZA-2026-G001", "SRC-TZA-2026-G002", "SRC-TZA-2026-RVE001", "SRC-TZA-2026-G003" ], "claim_ids": [ "CLM-TZA-2026-G003", "CLM-TZA-2026-G006", "CLM-TZA-2026-RVE001" ] }, "D4": { "score": 4, "rationale": "Signed 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.", "source_ids": [ "SRC-TZA-2026-G002", "SRC-TZA-2026-G003" ], "claim_ids": [ "CLM-TZA-2026-G005", "CLM-TZA-2026-G007" ] }, "D5": { "score": 3, "rationale": "Operational 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.", "source_ids": [ "SRC-TZA-2026-G001", "SRC-TZA-2026-G004" ], "claim_ids": [ "CLM-TZA-2026-G004", "CLM-TZA-2026-G008" ] } }, "dimension_rationale": { "D1": "Full 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.", "D2": "Section2.1 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.", "D3": "Mandatory 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.", "D4": "Signed 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.", "D5": "Operational 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." }, "research_completed": true, "country_report_url": "countries/TZA.html", "gaps": [ "Full as-issued equivalence and later regulatory-bridge amendments remain unestablished; D1 held4.", "Representative audited life-market sample remains absent; D4 held4.", "Actual broad-market supervisory review/reconciliation/enforcement outcomes remain unverified; D5 held3.", "No blanket extension was identified in bounded primary-source checks; search attempts do not justify an exhaustive absence assertion." ], "secondary_review": { "review_id": "AI-SECONDARY-EAST-20261018-TZA", "review_date": "2026-10-18", "blind_sha256": "358b72ba849dcced94842cb96539cf98596640f671bb16bae0d8b6bd0ab57e67", "decision_summary": "Publishable evidence supports proposed4/B after specified corrections and application check. BlindD1 revised5→4; original signed2024audit evidence accepted after local-render check.", "coverage_note": "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.", "approved": true, "application_check_passed": true, "application_check_date": "2026-10-19" } }, { "iso3": "TGO", "country_name": "Togo", "un_m49_region": "Western Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "D", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-TGO-2026-C001", "SRC-TGO-2026-C002", "SRC-TGO-2026-C003", "SRC-TGO-2026-C004", "SRC-TGO-2026-C005", "SRC-TGO-2026-R001", "SRC-TGO-2026-G001", "SRC-TGO-2026-G002", "SRC-TGO-2026-G003", "SRC-TGO-2026-G004", "SRC-TGO-2026-G005", "SRC-TGO-2026-G006", "SRC-TGO-2026-G007", "SRC-TGO-2026-G008", "SRC-TGO-2026-G009" ], "claim_ids": [ "CLM-TGO-2026-C001", "CLM-TGO-2026-C002", "CLM-TGO-2026-C003", "CLM-TGO-2026-C004", "CLM-TGO-2026-G001", "CLM-TGO-2026-G002", "CLM-TGO-2026-G003", "CLM-TGO-2026-G004", "CLM-TGO-2026-G005", "CLM-TGO-2026-G006", "CLM-TGO-2026-G007", "CLM-TGO-2026-G008", "CLM-TGO-2026-G009" ], "dimensions": { "D1": { "score": 1, "rationale": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "source_ids": [ "SRC-TGO-2026-G001" ], "claim_ids": [ "CLM-TGO-2026-G001" ] }, "D2": { "score": null, "rationale": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "source_ids": [], "claim_ids": [] }, "D3": { "score": null, "rationale": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "source_ids": [ "SRC-TGO-2026-G003", "SRC-TGO-2026-G004" ], "claim_ids": [ "CLM-TGO-2026-G003", "CLM-TGO-2026-G004" ] }, "D4": { "score": null, "rationale": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "source_ids": [ "SRC-TGO-2026-G006", "SRC-TGO-2026-G007", "SRC-TGO-2026-G008" ], "claim_ids": [ "CLM-TGO-2026-G006", "CLM-TGO-2026-G007", "CLM-TGO-2026-G008", "CLM-TGO-2026-G009" ] }, "D5": { "score": null, "rationale": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified.", "source_ids": [ "SRC-TGO-2026-G004", "SRC-TGO-2026-G005" ], "claim_ids": [ "CLM-TGO-2026-G002", "CLM-TGO-2026-G005" ] } }, "dimension_rationale": { "D1": "Retain baseline general IFRS alignment only. Current verification does not establish IFRS17-specific official action for a positively identified eligible domestic insurer.", "D2": "No positive legal mapping of eligible domestic insurer to IFRS17 perimeter. Named operating insurers/local summaries do not establish listed/public-offering eligibility or broad statutory applicability.", "D3": "No verified domestic IFRS17 effective requirement, relief or completed cycles. General OHADA/CIMA amendment dates are not IFRS17 dates.", "D4": "No complete locally relevant audited statement explicitly applying IFRS17 verified. Named commissioners in summaries and audited ANC/CIMA accounts do not meet IFRS17 implementation threshold.", "D5": "General sector supervision, statutory templates and filing enforcement verified where cited; IFRS17-specific acknowledgement, monitoring or reconciliation remains unverified." }, "research_completed": true, "country_report_url": "countries/TGO.html", "gaps": [ "Current binding IFRS 17 requirement or formal permission, including sector treatment and an eligible domestic insurer reporting perimeter.", "Positive evidence of listed/public-offering eligibility or other legal scope for a named local insurer; regional membership, bank with same brand and investment-fund names insufficient.", "Domestic IFRS 17 effective date, transition relief and completed annual reporting cycles, distinct from general OHADA or CIMA instrument dates.", "Complete locally relevant audited IFRS 17 financial statements with entity perimeter, signed audit opinion, accounting policies, insurance amounts and comparatives.", "IFRS 17-specific supervisor guidance, monitoring or operational reconciliation to prudential/sector returns.", "Recorded independent AI review is separate from human publication sign-off. Recovery preserves history and requires an applied-record check; no new independent review is claimed.", "Official bulletin publication and document-number identity for two distinct CIMA2024 files labelled06-24; sector-return transition is not IFRS17 timeline.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "TUN", "country_name": "Tunisia", "un_m49_region": "Northern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-TUN-2026-C001", "SRC-TUN-2026-C002", "SRC-TUN-2026-G001", "SRC-TUN-2026-G002", "REV-NW-TUN-20261016-S001" ], "claim_ids": [ "CLM-TUN-2026-C001", "CLM-TUN-2026-G001", "CLM-TUN-2026-G002", "CLM-TUN-2026-G003", "REV-NW-TUN-20261016-C001", "REV-NW-TUN-20261016-C002", "REV-NW-TUN-20261016-C003" ], "dimensions": { "D1": { "score": 2, "rationale": "Official IFRS 17-specific preparation is established, without an operative endorsement.", "source_ids": [ "SRC-TUN-2026-G001", "SRC-TUN-2026-G002" ], "claim_ids": [ "CLM-TUN-2026-G001" ] }, "D2": { "score": null, "rationale": "Historical consolidated perimeter does not establish current operative scope.", "source_ids": [ "SRC-TUN-2026-G001" ], "claim_ids": [] }, "D3": { "score": 2, "rationale": "Official target/programme is documented; proposed January 2025 is not treated as binding.", "source_ids": [ "SRC-TUN-2026-G002" ], "claim_ids": [ "CLM-TUN-2026-G002" ] }, "D4": { "score": 1, "rationale": "Apply recovered independent-review correction NW-COR-TUN-001: STAR describes internal IFRS 17 accounts pending validation, without disclosed IFRS 17 amounts. This meets preparatory criterion 1, not provisional-amounts criterion 2.", "source_ids": [ "SRC-TUN-2026-C001" ], "claim_ids": [ "CLM-TUN-2026-C001" ] }, "D5": { "score": 3, "rationale": "Issued periodic transition monitoring/questionnaire meets criterion 3, with a material age caveat.", "source_ids": [ "SRC-TUN-2026-G002" ], "claim_ids": [ "CLM-TUN-2026-G003" ] } }, "dimension_rationale": { "D1": "Official IFRS 17-specific preparation is established, without an operative endorsement.", "D2": "Historical consolidated perimeter does not establish current operative scope.", "D3": "Official target/programme is documented; proposed January 2025 is not treated as binding.", "D4": "Apply recovered independent-review correction NW-COR-TUN-001: STAR describes internal IFRS 17 accounts pending validation, without disclosed IFRS 17 amounts. This meets preparatory criterion 1, not provisional-amounts criterion 2.", "D5": "Issued periodic transition monitoring/questionnaire meets criterion 3, with a material age caveat." }, "research_completed": true, "country_report_url": "countries/TUN.html", "gaps": [ "D1/D3: inspect any subsequently enacted endorsement, date amendments or extensions.", "D2: establish current operative insurer/perimeter coverage.", "D4: obtain audited domestic IFRS 17 amounts beyond internal preparation.", "D5: verify current 2025-2026 mechanism/bridge.", "CGA 2024 report Drive wrapper was not inspectable; raw 2022 PDF pruned.", "CurrentbindingIFRS17authority/perimeter,representative locallyauditedimplementation and currentIFRS17supervisorymechanism remain incomplete to the extent of null dimensions.", "Current2026IFRS17status/mandatoryscope/auditedamountsremainunknown;historyandproposalare notenactment.", "The CGA webpage has an unresolved internal 2022/2025 date discrepancy." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "UGA", "country_name": "Uganda", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-UGA-2026-C001", "SRC-UGA-2026-C002", "SRC-UGA-2026-C003", "SRC-UGA-2026-C004", "SRC-UGA-2026-R001", "SRC-UGA-2026-R002", "SRC-UGA-2026-G001", "SRC-UGA-2026-G002", "SRC-UGA-2026-G003", "SRC-UGA-2026-G004", "SRC-UGA-2026-G005", "SRC-UGA-2026-G006", "SRC-UGA-2026-G007" ], "claim_ids": [ "CLM-UGA-2026-C001", "CLM-UGA-2026-C002", "CLM-UGA-2026-G001", "CLM-UGA-2026-G002", "CLM-UGA-2026-G003", "CLM-UGA-2026-G004", "CLM-UGA-2026-G005", "CLM-UGA-2026-G006", "CLM-UGA-2026-G007", "CLM-UGA-2026-G008" ], "dimensions": { "D1": { "score": 4, "rationale": "Dynamic statutory adoption mechanism together withIFRS17official guidance/tools supports qualified in-force4. Missing operativeIRAattachment/currentexceptions prevents5.", "source_ids": [ "SRC-UGA-2026-G001" ], "claim_ids": [ "CLM-UGA-2026-G001" ] }, "D2": { "score": 4, "rationale": "Broad insurer requirement/tools do not settle complete current exclusions/separate-account perimeter;accept4,withdraw blind5.", "source_ids": [ "SRC-UGA-2026-G001" ], "claim_ids": [ "CLM-UGA-2026-G002" ] }, "D3": { "score": null, "rationale": "NICgroup successive cycles do not establish completed local statutory-insurer cycles/currentrelief;null,withdraw blind5.", "source_ids": [ "SRC-UGA-2026-G003", "SRC-UGA-2026-G004" ], "claim_ids": [ "CLM-UGA-2026-G003", "CLM-UGA-2026-G005" ] }, "D4": { "score": 2, "rationale": "NICholdinggroup-only insurance evidence fits strictD4=2ceiling;holding-companyseparatecolumns are notsubsidiary audits. Withdrawblind3;foreignKenyaICEAreportexcluded.", "source_ids": [ "SRC-UGA-2026-G004", "SRC-UGA-2026-G007" ], "claim_ids": [ "CLM-UGA-2026-G004", "CLM-UGA-2026-G008" ] }, "D5": { "score": 3, "rationale": "DirectIRAregisterIFRS17templates and2025rollout supportoperationaltooling3;actual submission review/enforcement unverified.", "source_ids": [ "SRC-UGA-2026-G005", "SRC-UGA-2026-G006" ], "claim_ids": [ "CLM-UGA-2026-G006", "CLM-UGA-2026-G007" ] } }, "dimension_rationale": { "D1": "Dynamic statutory adoption mechanism together withIFRS17official guidance/tools supports qualified in-force4. Missing operativeIRAattachment/currentexceptions prevents5.", "D2": "Broad insurer requirement/tools do not settle complete current exclusions/separate-account perimeter;accept4,withdraw blind5.", "D3": "NICgroup successive cycles do not establish completed local statutory-insurer cycles/currentrelief;null,withdraw blind5.", "D4": "NICholdinggroup-only insurance evidence fits strictD4=2ceiling;holding-companyseparatecolumns are notsubsidiary audits. Withdrawblind3;foreignKenyaICEAreportexcluded.", "D5": "DirectIRAregisterIFRS17templates and2025rollout supportoperationaltooling3;actual submission review/enforcement unverified." }, "research_completed": true, "country_report_url": "countries/UGA.html", "gaps": [ "Retrieve actual IRA 2021 circular/framework attachment and verify legally operative wording, reporting perimeter and date against the dynamic-mechanism inference.", "D3: inspect 2025–2026 amendments, blanket extensions and exemptions, especially microinsurance/HMOs, and verify completed local statutory reporting cycles.", "D4: standalone local full audited NIC General, NIC Life, ICEA Uganda and Jubilee Uganda statements; representative life/non-life sample.", "D5: actual regulatory review, prudential reconciliation and enforcement evidence, beyond template issuance/rollout.", "Accessible operative2021IRAIFRS17circular/framework and current scope/exceptions.", "Current relief/exemptions and completed statutory insurer cycles.", "StandaloneNICGeneral/NIClife/ICEAUganda/JubileeUgandaaudits.", "ActualIFRS17return review/reconciliation/enforcement." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "ZMB", "country_name": "Zambia", "un_m49_region": "Eastern Africa", "final_adoption_score": null, "map_label": "Insufficient evidence", "map_colour_hex": "#9CA3AF", "confidence_grade": "C", "research_status": "In progress", "contradiction_status": "None", "verified_date": null, "observation_date": "2026-10-14", "proposed_score": null, "weighted_index": null, "publication_status": "Unrated; evidence remains incomplete. No fresh publication approval.", "source_ids": [ "SRC-ZMB-2026-C001", "SRC-ZMB-2026-C002", "SRC-ZMB-2026-G001", "SRC-ZMB-2026-G002", "SRC-ZMB-2026-G003" ], "claim_ids": [ "CLM-ZMB-2026-C001", "CLM-ZMB-2026-G001", "CLM-ZMB-2026-G002", "CLM-ZMB-2026-G003", "CLM-ZMB-2026-G004" ], "dimensions": { "D1": { "score": null, "rationale": "Supervisor expects/reviews IFRS17 accounts, but original legal endorsement, complete annual statutory scope and binding dates/relief unverified. Monitoring is not substituted for legal incorporation. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-ZMB-2026-G002", "SRC-ZMB-2026-G003" ], "claim_ids": [ "CLM-ZMB-2026-G003", "CLM-ZMB-2026-G004" ] }, "D2": { "score": null, "rationale": "Supervisor expects/reviews IFRS17 accounts, but original legal endorsement, complete annual statutory scope and binding dates/relief unverified. Monitoring is not substituted for legal incorporation. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-ZMB-2026-G002", "SRC-ZMB-2026-G003" ], "claim_ids": [ "CLM-ZMB-2026-G003", "CLM-ZMB-2026-G004" ] }, "D3": { "score": null, "rationale": "Supervisor expects/reviews IFRS17 accounts, but original legal endorsement, complete annual statutory scope and binding dates/relief unverified. Monitoring is not substituted for legal incorporation. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "source_ids": [ "SRC-ZMB-2026-G002", "SRC-ZMB-2026-G003" ], "claim_ids": [ "CLM-ZMB-2026-G003", "CLM-ZMB-2026-G004" ] }, "D4": { "score": 3, "rationale": "Accept3: SES own operating-insurer audit and IFRS17 policy/transition amounts are authenticated; no representative multi-insurer sample asserted.", "source_ids": [ "SRC-ZMB-2026-G001" ], "claim_ids": [ "CLM-ZMB-2026-G001", "CLM-ZMB-2026-G002" ] }, "D5": { "score": 4, "rationale": "Accept4: actual2024/2025 PIA thematic inspections and reporting-quality assessment demonstrate active supervisory review.", "source_ids": [ "SRC-ZMB-2026-G002", "SRC-ZMB-2026-G003" ], "claim_ids": [ "CLM-ZMB-2026-G003", "CLM-ZMB-2026-G004" ] } }, "dimension_rationale": { "D1": "Supervisor expects/reviews IFRS17 accounts, but original legal endorsement, complete annual statutory scope and binding dates/relief unverified. Monitoring is not substituted for legal incorporation. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D2": "Supervisor expects/reviews IFRS17 accounts, but original legal endorsement, complete annual statutory scope and binding dates/relief unverified. Monitoring is not substituted for legal incorporation. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D3": "Supervisor expects/reviews IFRS17 accounts, but original legal endorsement, complete annual statutory scope and binding dates/relief unverified. Monitoring is not substituted for legal incorporation. [Original agreed score recovered separately; detailed reviewer wording not byte-restored.]", "D4": "Accept3: SES own operating-insurer audit and IFRS17 policy/transition amounts are authenticated; no representative multi-insurer sample asserted.", "D5": "Accept4: actual2024/2025 PIA thematic inspections and reporting-quality assessment demonstrate active supervisory review." }, "research_completed": true, "country_report_url": "countries/ZMB.html", "gaps": [ "Original27 July 2022 roadmap/current annual endorsement, scope and dates/relief.", "SES signature date and internal note/KAM clarification.", "Additional current material operating-insurer audits and measured coverage.", "Actual current templates/reconciliation/enforcement if D5=5 considered." ], "ai_review": { "review_date": "2026-10-16", "decision_summary": "Earlier AI evidence review completed. The assessment remains unrated because evidence is incomplete. Historical review provenance limitations are described in the release report." } }, { "iso3": "ZWE", "country_name": "Zimbabwe", "un_m49_region": "Eastern Africa", "final_adoption_score": 4, "map_label": "Substantive adoption", "map_colour_hex": "#86EFAC", "confidence_grade": "C", "research_status": "Ready", "contradiction_status": "None", "verified_date": "2026-10-18", "observation_date": "2026-10-14", "proposed_score": 4, "weighted_index": 3.8, "publication_status": "Published AI-reviewed research under methodology 1.1; provisional confidence C", "source_ids": [ "SRC-ZWE-2026-C001", "SRC-ZWE-2026-C002", "SRC-ZWE-2026-G001", "SRC-ZWE-2026-G002", "SRC-ZWE-2026-G003", "SRC-ZWE-2026-G004", "SRC-ZWE-2026-G005", "SRC-ZWE-2026-G006", "RVS-ZWE-001" ], "claim_ids": [ "CLM-ZWE-2026-C001", "CLM-ZWE-2026-C002", "CLM-ZWE-2026-G001", "CLM-ZWE-2026-G002", "CLM-ZWE-2026-G003", "CLM-ZWE-2026-G004", "CLM-ZWE-2026-G005", "CLM-ZWE-2026-G006", "CLM-ZWE-2026-G007", "CLM-ZWE-2026-G008", "CLM-ZWE-2026-G009", "RCLM-ZWE-2026-SC001", "RCLM-ZWE-2026-SC002", "RCLM-ZWE-2026-SC003", "CLM-ZWE-2026-S2001", "CLM-ZWE-2026-S2002" ], "dimensions": { "D1": { "score": 4, "rationale": "IPEC’s competent official PAAB-requirement statement and audited/operational evidence support material in-force4. Original PAAB instrument, equivalence and precise legal carve-outs remain uninspected.", "source_ids": [ "RVS-ZWE-001", "SRC-ZWE-2026-G001" ], "claim_ids": [ "CLM-ZWE-2026-C001", "RCLM-ZWE-2026-SC001" ] }, "D2": { "score": 4, "rationale": "Official all-insurance-entity statement evidences broad scope, but original exemption/perimeter instrument is uninspected. Retain4 rather than blind5; funeral/micro failures are compliance failures inside scope.", "source_ids": [ "RVS-ZWE-001" ], "claim_ids": [] }, "D3": { "score": 5, "rationale": "Actual2023 statements submitted to IPEC plus Cell2024 own annual filing/comparatives demonstrate repeated mandatory annual cycles. The pension/provident-fund deadline in Circular8/2025 is not an insurer-wide IFRS17 deferral.", "source_ids": [ "RVS-ZWE-001", "SRC-ZWE-2026-G002", "SRC-ZWE-2026-G006" ], "claim_ids": [ "RCLM-ZWE-2026-SC002", "RCLM-ZWE-2026-SC003" ] }, "D4": { "score": 3, "rationale": "Cell provides direct own local non-life audited IFRS17 implementation. Old Mutual Zimbabwe corroborates domestic consolidated insurance use but not separate subsidiaries; Fidelity’s material model/data qualification and funeral/micro gaps prevent representative clean-implementation inference. Retain3.", "source_ids": [ "SRC-ZWE-2026-G006", "SRC-ZWE-2026-G004", "SRC-ZWE-2026-G005", "SRC-ZWE-2026-G001", "RVS-ZWE-001" ], "claim_ids": [ "CLM-ZWE-2026-G006", "CLM-ZWE-2026-G007", "CLM-ZWE-2026-G008", "CLM-ZWE-2026-G009", "CLM-ZWE-2026-S2001", "CLM-ZWE-2026-S2002" ] }, "D5": { "score": 4, "rationale": "IPEC reports assessment of submissions, published specific deficiencies and portal development, with a dated feedback invitation. This proves active review4. Sustained recurring embedded IFRS17 review/enforcement or a formal full prudential reconciliation is not established; portal development/first-cycle review is not automatic5.", "source_ids": [ "SRC-ZWE-2026-G001", "SRC-ZWE-2026-G002", "SRC-ZWE-2026-G003" ], "claim_ids": [ "CLM-ZWE-2026-G001", "CLM-ZWE-2026-G002", "CLM-ZWE-2026-G003", "CLM-ZWE-2026-G005" ] } }, "dimension_rationale": { "D1": "IPEC’s competent official PAAB-requirement statement and audited/operational evidence support material in-force4. Original PAAB instrument, equivalence and precise legal carve-outs remain uninspected.", "D2": "Official all-insurance-entity statement evidences broad scope, but original exemption/perimeter instrument is uninspected. Retain4 rather than blind5; funeral/micro failures are compliance failures inside scope.", "D3": "Actual2023 statements submitted to IPEC plus Cell2024 own annual filing/comparatives demonstrate repeated mandatory annual cycles. The pension/provident-fund deadline in Circular8/2025 is not an insurer-wide IFRS17 deferral.", "D4": "Cell provides direct own local non-life audited IFRS17 implementation. Old Mutual Zimbabwe corroborates domestic consolidated insurance use but not separate subsidiaries; Fidelity’s material model/data qualification and funeral/micro gaps prevent representative clean-implementation inference. Retain3.", "D5": "IPEC reports assessment of submissions, published specific deficiencies and portal development, with a dated feedback invitation. This proves active review4. Sustained recurring embedded IFRS17 review/enforcement or a formal full prudential reconciliation is not established; portal development/first-cycle review is not automatic5." }, "research_completed": true, "country_report_url": "countries/ZWE.html", "gaps": [ "Original PAAB requirement, precise exemptions and any formal relief.", "Separate local life and additional material non-life/reinsurer audits with quantified coverage.", "Closure of Fidelity’s material IFRS17 model/data and IAS21 qualifications.", "Later pre-cutoff closure of low funeral/micro compliance and missing funeral-sector reports.", "Sustained embedded IFRS17 review/enforcement or full formal prudential reconciliation before D5=5." ], "secondary_review": { "review_id": "AI2-SOUTH-COMPARE-ZWE-20261018", "review_date": "2026-10-18", "blind_sha256": "d0d02e573a90c55ea1116297ecaf9ececbe4a9f70a7c635c0fddca0c21a0ecf8", "decision_summary": "Score4/C retained; active review4, narrow compliant audited implementation3, material adverse evidence retained.", "coverage_note": "Fresh official article, IPEC report exact pages, original linked circular PDFs, Cell own audit, Fidelity qualification and domestic Old Mutual group audit examined. Narrow local implementation and significant adverse sector evidence remain visible.", "approved": true, "application_check_passed": true, "application_check_date": "2026-10-19" } } ], "sources": [ { "source_id": "SRC-IFRS-2026-001", "iso3_or_regional": "REG-IFRS", "issuer": "IFRS Foundation", "title": "IFRS 17 Insurance Contracts", "publication_date": null, "effective_date": "2023-01-01", "accessed_date": "2026-08-05", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17-insurance-contracts/", "page_or_section": "About; effective date", "supersedes_source_id": null, "source_status": "Current", "public_note": "Foundation: IFRS 17 effective for annual periods beginning on or after 1 January 2023." }, { "source_id": "SRC-IFRS-2026-002", "iso3_or_regional": "REG-IFRS", "issuer": "IFRS Foundation", "title": "Who uses IFRS Accounting Standards?", "publication_date": null, "effective_date": null, "accessed_date": "2026-08-05", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/", "page_or_section": "Jurisdiction profiles and disclaimer", "supersedes_source_id": null, "source_status": "Current", "public_note": "Use profiles as jurisdiction context; verify IFRS 17-specific claims independently." }, { "source_id": "SRC-OHADA-2017-001", "iso3_or_regional": "REG-OHADA", "issuer": "OHADA", "title": "Uniform Act relating to Accounting Law and Financial Information (AUDCIF)", "publication_date": "2017-01-26", "effective_date": "2018-01-01", "accessed_date": "2026-08-05", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "French", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "Official summary and commencement dates", "supersedes_source_id": null, "source_status": "Current", "public_note": "Effective dates differ for separate accounts and consolidated/combined/IFRS statements." }, { "source_id": "SRC-OHADA-2026-002", "iso3_or_regional": "REG-OHADA", "issuer": "OHADA / ERSUMA", "title": "Practice of IFRS Standards in the OHADA area", "publication_date": null, "effective_date": null, "accessed_date": "2026-08-05", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "French", "canonical_url": "https://www.ohada.org/formation-ersuma-sur-le-theme-pratique-des-normes-ifrs-dans-lespace-ohada/", "page_or_section": "Reference to AUDCIF Article 8", "supersedes_source_id": null, "source_status": "Current", "public_note": "Official explanatory source notes IFRS statements in addition to statutory statements for specified public-market entities." }, { "source_id": "SRC-OHADA-2026-003", "iso3_or_regional": "REG-OHADA", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-08-05", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "Current member list", "supersedes_source_id": null, "source_status": "Current", "public_note": "Membership must be treated as time-varying in future historical panels." }, { "source_id": "SRC-CIMA-2019-001", "iso3_or_regional": "REG-CIMA", "issuer": "CIMA", "title": "Code CIMA 2019 - Article 433: Etats modeles", "publication_date": "2019-01-01", "effective_date": null, "accessed_date": "2026-08-05", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "French", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article433Etatsmodeles.html", "page_or_section": "Article 433", "supersedes_source_id": null, "source_status": "Current subject to later amendments", "public_note": "Requires controlled insurance entities and groups to prepare specified accounting and statistical statements." }, { "source_id": "SRC-CIMA-2019-002", "iso3_or_regional": "REG-CIMA", "issuer": "CIMA", "title": "Code CIMA 2019 - Livre IV, Section IV: Etats modeles", "publication_date": "2019-01-01", "effective_date": null, "accessed_date": "2026-08-05", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "French", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/SectionIV-Etatsmodeles.html", "page_or_section": "Livre IV / Chapter III / Section IV", "supersedes_source_id": null, "source_status": "Current subject to later amendments", "public_note": "Confirms a distinct CIMA insurance accounting and statutory-return layer." }, { "source_id": "SRC-CIMA-2026-003", "iso3_or_regional": "REG-CIMA", "issuer": "CIMA", "title": "Les etats membres", "publication_date": null, "effective_date": null, "accessed_date": "2026-08-05", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "French", "canonical_url": "https://cima-afrique.org/les-etats-membres/?lang=en", "page_or_section": "Current member list", "supersedes_source_id": null, "source_status": "Current", "public_note": "Current webpage lists 14 members; do not infer membership from historical signatory lists." }, { "source_id": "SRC-CIMA-2026-004", "iso3_or_regional": "REG-CIMA", "issuer": "CIMA", "title": "Attributions of the CRCA", "publication_date": null, "effective_date": null, "accessed_date": "2026-08-05", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "French", "canonical_url": "https://cima-afrique.org/la-commission-sous-regional-des-assurances-crca/", "page_or_section": "CRCA functions", "supersedes_source_id": null, "source_status": "Current", "public_note": "CRCA performs regional supervision and can obtain national market documents and statistics." }, { "source_id": "SRC-ZAF-2011-001", "iso3_or_regional": "ZAF", "issuer": "Department of Trade and Industry / Department of Justice", "title": "Companies Regulations, 2011 (GN R351 of 2011)", "publication_date": "2011-04-26", "effective_date": "2011-05-01", "accessed_date": "2026-08-07", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "English", "canonical_url": "https://www.justice.gov.za/legislation/acts/2008-071-reg.pdf", "page_or_section": "Regulations 26(1)(b), 27(3)-(5), pp. 13-15", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Defines IFRS as standards issued from time to time by the IASB; prescribes IFRS for listed public companies and permits/requires it for other company categories. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2017-001", "iso3_or_regional": "ZAF", "issuer": "Republic of South Africa", "title": "Insurance Act 18 of 2017", "publication_date": "2018-01-18", "effective_date": "2018-07-01", "accessed_date": "2026-08-07", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "English", "canonical_url": "https://www.gov.za/sites/default/files/41388_gon32_InsuranceAct2017.pdf", "page_or_section": "Sections 46(1) and 47(1)", "supersedes_source_id": null, "source_status": "Historical URL failed; alternate primary URL registered as SRC-ZAF-2026-R001", "public_note": "Requires an insurer to prepare annual financial statements under the Companies Act and IFRS, and requires annual audit. | Original URL404 in raw fetch history; fresh review uses identical Act at SRC-ZAF-2026-R001. This is a URL repair, not legislative supersession." }, { "source_id": "SRC-ZAF-2021-001", "iso3_or_regional": "ZAF", "issuer": "Prudential Authority, South African Reserve Bank", "title": "Prudential Communication 2 of 2021: Flavour-of-the-year topic for insurers", "publication_date": "2021-06-01", "effective_date": null, "accessed_date": "2026-08-07", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.resbank.co.za/content/dam/sarb/publications/prudential-authority/pa-public-awareness/covid-19-response/2021/Prudential%20Communication%202%20Flavour%20of%20the%20year%20topic%20of%20insurers.pdf", "page_or_section": "Sections 1-4", "supersedes_source_id": null, "source_status": "Current; historical implementation evidence", "public_note": "Selected IFRS 17 as a supervisory focus topic and launched industry-wide readiness work." }, { "source_id": "SRC-ZAF-2022-001", "iso3_or_regional": "ZAF", "issuer": "Prudential Authority, South African Reserve Bank", "title": "Technical Report: IFRS 17 Insurance Contracts", "publication_date": "2022-06-01", "effective_date": null, "accessed_date": "2026-08-07", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.resbank.co.za/content/dam/sarb/publications/prudential-authority/pa-public-awareness/industry-newsletter/2022/june-2022/IFRS%2017%20Report.pdf", "page_or_section": "Executive summary; pp. 9-13; Annexure 1 pp. 51-61", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Reports results of a readiness survey issued to 102 supervised insurers; 89 responses covered life, non-life and composite reinsurers. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2023-001", "iso3_or_regional": "ZAF", "issuer": "Prudential Authority, South African Reserve Bank", "title": "Prudential Communication 7 of 2023: Completion of QRTs following IFRS 17 implementation", "publication_date": null, "effective_date": "2023-01-01", "accessed_date": "2026-08-07", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.resbank.co.za/content/dam/sarb/publications/prudential-authority/pa-public-awareness/covid-19-response/2023/Prudential%20Communication%207%20of%202023%20-%20IFRS%2017%20QRT.pdf", "page_or_section": "Sections 1-4, pp. 1-3", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Applies to all licensed insurers; records IFRS 17 implementation on 1 January 2023 and gives interim QRT completion guidance. Publication year is known; the previously entered 1 January day is unverified and has been cleared. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2025-001", "iso3_or_regional": "ZAF", "issuer": "Prudential Authority, South African Reserve Bank", "title": "Prudential Communication 6 of 2025: Replacement of QRT sheet OF2 following IFRS 17", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-08-07", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.resbank.co.za/content/dam/sarb/publications/prudential-authority/pa-public-awareness/covid-19-response/2025/Prudential%20Communication%206%20of%202025__%20Replacement%20of%20Quantitative%20Reporting%20Template.pdf", "page_or_section": "Sections 1-4, pp. 1-2", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Replaces the OF2 template for solo and microinsurers and presents SAM-basis and IFRS-basis columns after IFRS 17 implementation. Publication year is known; the previously entered 1 January day is unverified and has been cleared. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2025-002", "iso3_or_regional": "ZAF", "issuer": "Johannesburg Stock Exchange", "title": "Report back on proactive monitoring of financial statements in 2025", "publication_date": "2025-11-04", "effective_date": null, "accessed_date": "2026-08-07", "document_type": "Stock-exchange filing", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.jse.co.za/sites/default/files/media/documents/report-back-proactive-monitoring-financial-statements/2025_November_Report_Back_on_Proactive_Monitoring_of_Financial_Statements_in_2025.pdf", "page_or_section": "Sections 5 and 6.2.3, pp. 12-17", "supersedes_source_id": null, "source_status": "Full source access failed; retained historical record, excluded from current score support", "public_note": "JSE completed three IFRS 17 thematic reviews; issuers agreed to future disclosure corrections, with no measurement correction reported in that thematic sample. | Fresh direct open403. Exact three-review outcomes not independently reopened; do not use as current verified market-wide review proof." }, { "source_id": "SRC-ZAF-2024-001", "iso3_or_regional": "ZAF", "issuer": "Sanlam Life Insurance Limited", "title": "Annual Financial Statements 2024", "publication_date": "2025-03-05", "effective_date": "2024-12-31", "accessed_date": "2026-08-07", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://www.sanlam.com/downloads/sanlam-life-insurance-limited-annual-financial-statements/2024/Sanlam-Life-Annual-Report-2024.pdf", "page_or_section": "PDF p3 consolidated/separate audit opinion; p4 IFRS17 KAM; pp13–15 policies", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Audited life-insurer statements explicitly apply IFRS 17 and include comparative information. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2024-002", "iso3_or_regional": "ZAF", "issuer": "Old Mutual Limited", "title": "Annual Financial Statements 2024", "publication_date": "2025-03-01", "effective_date": "2024-12-31", "accessed_date": "2026-08-07", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://www.oldmutual.com/om-docs/blt231f05e3a6dd970f/Old_Mutual_Limited_Annual_Financial_Statements_for_the_year_ended_31_December_2024.pdf", "page_or_section": "Independent auditor's report; IFRS 17 key audit matter and insurance notes", "supersedes_source_id": null, "source_status": "Substantive fresh revalidation open; excluded from current score support", "public_note": "Audited listed-group statements contain IFRS 17 measurements, policies and comparative information." }, { "source_id": "SRC-ZAF-2025-003", "iso3_or_regional": "ZAF", "issuer": "Momentum Group Limited", "title": "Group Annual Financial Statements 2025", "publication_date": "2025-09-16", "effective_date": "2025-06-30", "accessed_date": "2026-08-07", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://www.momentumgroupltd.co.za/remote-assets/s3/clt_mmh_s3/docs/annual-res-2025/momentum-group-f2025-annual-financial-statements.pdf", "page_or_section": "PDF p5 audit opinion; PDF p7 IFRS17 insurance/reinsurance KAM; notes10–11", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Audited composite financial-services group recognises material insurance and reinsurance balances under IFRS 17. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2025-004", "iso3_or_regional": "ZAF", "issuer": "Discovery Limited", "title": "Annual Financial Statements 2025", "publication_date": "2025-09-10", "effective_date": "2025-06-30", "accessed_date": "2026-08-07", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://www.discovery.co.za/wcm/discoverycoza/assets/investor-relations/2025/discovery-annual-financial-statements.pdf", "page_or_section": "PDF p5 / printed p4 audit committee/JSE review; PDF pp7–8 audit/KAM; PDF pp108–109 note7.5; PDF pp134 and138 policies12.1.2 and12.7", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Audited statements document continuing IFRS 17 use, a transition error restatement, regulator communication and disclosure enhancements after JSE thematic review. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2025-005", "iso3_or_regional": "ZAF", "issuer": "Santam Limited", "title": "Annual Financial Statements 2025", "publication_date": "2026-03-06", "effective_date": "2025-12-31", "accessed_date": "2026-08-07", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://www.santam.co.za/media/hnunto43/2025-financial-statements.pdf", "page_or_section": "PDF p.6 / printed p.4 auditor opinion; PDF p.8 / printed p.6 KAM; note 3, PDF p.40 / printed p.38", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Audited non-life insurer statements apply IFRS 17 and present 2025 and 2024 comparative insurance-contract information. Independently rechecked 14 October 2026; historical note-4 locator corrected to note 3. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2025-006", "iso3_or_regional": "ZAF", "issuer": "OUTsurance Group Limited", "title": "Consolidated Annual Financial Statements 2025", "publication_date": "2025-09-12", "effective_date": "2025-06-30", "accessed_date": "2026-08-07", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://group.outsurance.co.za/globalassets/documents/investor-relations/reports-and-results/2025/ogl-annual-financial-statements-2025.pdf", "page_or_section": "PDF p13 audit opinion; PDF pp15–16 IFRS17 KAM; PDF p18 signed12 September2025; insurance policies PDF pp103,119", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Audited listed group reports life and property-and-casualty insurance under IFRS 17 with comparative information. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2026-001", "iso3_or_regional": "ZAF", "issuer": "IFRS Foundation", "title": "IFRS Accounting Standards jurisdiction profile: South Africa", "publication_date": null, "effective_date": null, "accessed_date": "2026-08-07", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/south-africa/", "page_or_section": "Profile overview and requirements", "supersedes_source_id": null, "source_status": "Current", "public_note": "Contextual jurisdiction profile; decisive IFRS 17 claims are supported separately by South African law, regulator material and audited filings." }, { "source_id": "SRC-KEN-2023-001", "iso3_or_regional": "KEN", "issuer": "Republic of Kenya / Insurance Regulatory Authority-hosted consolidation", "title": "Insurance Act (Cap. 487), consolidated through 11 December 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "English", "canonical_url": "https://www.ira.go.ke/assets/file/insurance-act-updated-2023.pdf", "page_or_section": "Sections 54(1), 54(1A), 54(5), 54A and 56(1); printed pp.36-37 / PDF pp.47-48", "supersedes_source_id": null, "source_status": "Consolidation verified; subsequent amendment currency requires review", "public_note": "Consolidation date is not publication date. Inspect branch treatment and any Kenyan reporting standards prescribed after 2023." }, { "source_id": "SRC-KEN-2023-002", "iso3_or_regional": "KEN", "issuer": "Insurance Regulatory Authority, Kenya", "title": "Insurance Industry Annual Report 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://ira.go.ke/assets/file/231219_IRA_2022-2023_Annual_Report.pdf", "page_or_section": "Section 2.5.3; printed p.13 / PDF p.35; cover dated September 2023", "supersedes_source_id": null, "source_status": "Historical transition-monitoring evidence", "public_note": "Publication month September 2023; exact day not established. November 2022 readiness survey is monitoring, not proof of audited implementation." }, { "source_id": "SRC-KEN-2024-001", "iso3_or_regional": "KEN", "issuer": "Insurance Regulatory Authority, Kenya", "title": "IRA Hosts Stakeholder Engagements on IFRS 17", "publication_date": "2024-07-31", "effective_date": "2023-01-01", "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.ira.go.ke/992/ira-hosts-stakeholder-engagements-on-ifrs-17/", "page_or_section": "Opening and adoption paragraphs; forums 19-21 June 2024", "supersedes_source_id": null, "source_status": "Historical official implementation statement", "public_note": "Official statement of industry implementation timing; not a census or a binding circular." }, { "source_id": "SRC-KEN-2024-002", "iso3_or_regional": "KEN", "issuer": "Insurance Regulatory Authority, Kenya", "title": "Insurance Industry Release Report for Q2 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://www.ira.go.ke/assets/file/9946018a-quarter-2-2024-industry-release.pdf", "page_or_section": "Industry Circulars, printed p.5 / PDF p.12, IC06/2024-IC08/2024", "supersedes_source_id": null, "source_status": "Historical official circular inventory", "public_note": "Lists IFRS 17 workshop circulars; it does not reproduce an operational IFRS-to-prudential reconciliation." }, { "source_id": "SRC-KEN-2024-003", "iso3_or_regional": "KEN", "issuer": "Britam Holdings Plc", "title": "Integrated Annual Report and Audited Financial Statements 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://britam.com/images/FormsAndDownloads/Britam_AnnualReport_2024.pdf", "page_or_section": "Auditor report pp.82-87; valuation KAM p.83; risk-adjustment/transition policies pp.116-117; insurance valuation p.190", "supersedes_source_id": null, "source_status": "Audited FY2024 sample; FY2025 refresh outstanding", "public_note": "Board approval 27 March 2025 is not assigned as publication date. Kenyan-domiciled multinational group; corporate parent alone is not a statutory insurer census." }, { "source_id": "SRC-KEN-2024-004", "iso3_or_regional": "KEN", "issuer": "Jubilee Holdings Limited", "title": "Annual Integrated Report 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://jubileeinsurance.com/group/wp-content/uploads/2025/05/Jubilee-Insurance-2024-Annual-Report-V10-305-v3.pdf", "page_or_section": "PDF/printedpp82–86 auditor report (signed10April2025); note2(a)p99; note2(c)p101; comparative-information paragraphs p82 and note39", "supersedes_source_id": null, "source_status": "Historical audited maturity and comparative-quality evidence", "secondary_verified_date": "2026-10-18", "public_note": "Note 2(a) explicitly describes second-year IFRS 17 use. Preserve auditor comparative-information emphasis and note-39 adjustments; multinational perimeter. Fresh secondary review confirms this group-hosted edition has a coherent2024 audit scope onp82 and is distinct from the separately registered Kenya-hosted edition SRC-KEN-2026-R003 with its historical opening-page defect. Local subsidiary statutory accounts are not individually proved. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-KEN-2025-001", "iso3_or_regional": "KEN", "issuer": "Jubilee Holdings Limited", "title": "Annual Integrated Report 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://jubileeinsurance.com/group/wp-content/uploads/2026/06/Jubilee-Holdings-2025-Annual-Integrated-Report.pdf", "page_or_section": "Group information p.4; auditor opinion p.78 / PDF p.78; IFRS17 valuation KAM p.79 / PDF p.79; notes 2(c), 28 and 29", "supersedes_source_id": null, "source_status": "Current reviewed FY2025 filing", "public_note": "Board approved 28 April 2026; actual publication day unestablished. Kenyan life/health subsidiaries identified; foreign operations also included." }, { "source_id": "SRC-KEN-2025-002", "iso3_or_regional": "KEN", "issuer": "Kenya Reinsurance Corporation Limited", "title": "Integrated Annual Report 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://kenyare.co.ke/sites/default/files/resource/documents/Kenya%20Re%20Report%202025%20-final.pdf", "page_or_section": "PDF/printedpp60–63 opinion/KAM; signed English auditor reportp71 dated26March2026; note1(s)p100; company/consolidated statementspp82–87", "supersedes_source_id": null, "source_status": "Current reviewed FY2025 filing", "secondary_verified_date": "2026-10-18", "public_note": "Approved 26 March 2026. Auditor-General unmodified opinion with emphasis of matter; audited group and company statements. Includes foreign subsidiaries. Fresh local-page render confirms signature26March2026 onp71; company KAMp63 distinguishes company and group amounts. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-CMR-2026-C001", "iso3_or_regional": "CMR", "issuer": "OHADA", "title": "Présentation générale", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/presentation-generale/", "page_or_section": "Member list, line 282", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in current OHADA member list. Official membership statement | Country appears in current OHADA member list. Official membership statement" }, { "source_id": "SRC-CMR-2026-C002", "iso3_or_regional": "CMR", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Lines 284-299", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page | Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page" }, { "source_id": "SRC-CMR-2026-C003", "iso3_or_regional": "CMR", "issuer": "CIMA", "title": "Les états membres", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/les-etats-membres/", "page_or_section": "Country entries, lines 13-23", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in CIMA member list. Official membership statement | Country appears in CIMA member list. Official membership statement" }, { "source_id": "SRC-CMR-2026-C004", "iso3_or_regional": "CMR", "issuer": "CIMA", "title": "CODE CIMA 2019, Article 401 Plan comptable", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article401Plancomptable.html", "page_or_section": "Article 401, line 16", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision | Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision" }, { "source_id": "SRC-CAF-2026-C001", "iso3_or_regional": "CAF", "issuer": "OHADA", "title": "Présentation générale", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/presentation-generale/", "page_or_section": "Member list, line 282", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in current OHADA member list. Official membership statement | Country appears in current OHADA member list. Official membership statement" }, { "source_id": "SRC-CAF-2026-C002", "iso3_or_regional": "CAF", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Lines 284-299", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page | Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page" }, { "source_id": "SRC-CAF-2026-C003", "iso3_or_regional": "CAF", "issuer": "CIMA", "title": "Les états membres", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/les-etats-membres/", "page_or_section": "Country entries, lines 13-23", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in CIMA member list. Official membership statement | Country appears in CIMA member list. Official membership statement" }, { "source_id": "SRC-CAF-2026-C004", "iso3_or_regional": "CAF", "issuer": "CIMA", "title": "CODE CIMA 2019, Article 401 Plan comptable", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article401Plancomptable.html", "page_or_section": "Article 401, line 16", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision | Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision" }, { "source_id": "SRC-TCD-2026-C001", "iso3_or_regional": "TCD", "issuer": "OHADA", "title": "Présentation générale", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/presentation-generale/", "page_or_section": "Member list, line 282", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in current OHADA member list. Official membership statement | Country appears in current OHADA member list. Official membership statement" }, { "source_id": "SRC-TCD-2026-C002", "iso3_or_regional": "TCD", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Lines 284-299", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page | Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page" }, { "source_id": "SRC-TCD-2026-C003", "iso3_or_regional": "TCD", "issuer": "CIMA", "title": "Les états membres", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/les-etats-membres/", "page_or_section": "Country entries, lines 13-23", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in CIMA member list. Official membership statement | Country appears in CIMA member list. Official membership statement" }, { "source_id": "SRC-TCD-2026-C004", "iso3_or_regional": "TCD", "issuer": "CIMA", "title": "CODE CIMA 2019, Article 401 Plan comptable", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article401Plancomptable.html", "page_or_section": "Article 401, line 16", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision | Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision" }, { "source_id": "SRC-COG-2026-C001", "iso3_or_regional": "COG", "issuer": "OHADA", "title": "Présentation générale", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/presentation-generale/", "page_or_section": "Member list, line 282", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in current OHADA member list. Official membership statement | Country appears in current OHADA member list. Official membership statement" }, { "source_id": "SRC-COG-2026-C002", "iso3_or_regional": "COG", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Lines 284-299", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page | Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page" }, { "source_id": "SRC-COG-2026-C003", "iso3_or_regional": "COG", "issuer": "CIMA", "title": "Les états membres", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/les-etats-membres/", "page_or_section": "Country entries, lines 13-23", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in CIMA member list. Official membership statement | Country appears in CIMA member list. Official membership statement" }, { "source_id": "SRC-COG-2026-C004", "iso3_or_regional": "COG", "issuer": "CIMA", "title": "CODE CIMA 2019, Article 401 Plan comptable", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article401Plancomptable.html", "page_or_section": "Article 401, line 16", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision | Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision" }, { "source_id": "SRC-COD-2026-C001", "iso3_or_regional": "COD", "issuer": "OHADA", "title": "Présentation générale", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/presentation-generale/", "page_or_section": "Member list, line 282", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in current OHADA member list. Official membership statement | Country appears in current OHADA member list. Official membership statement" }, { "source_id": "SRC-COD-2026-C002", "iso3_or_regional": "COD", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Lines 284-299", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page | Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page" }, { "source_id": "SRC-COD-2026-C003", "iso3_or_regional": "COD", "issuer": "RDC; hosted by ARCA", "title": "Code des assurances, J.O. spécial 30 avril 2015", "publication_date": "2015-04-30", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://arca.cd/wp-content/uploads/2022/04/Code_des_Assurances.pdf", "page_or_section": "Article 388; PDF page 135", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Domestic solvency margin is required. Binding national insurance code | Domestic solvency margin is required. Binding national insurance code" }, { "source_id": "SRC-COD-2026-C004", "iso3_or_regional": "COD", "issuer": "ARCA", "title": "L’état du marché des assurances en RDC en 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://arca.cd/wp-content/uploads/2025/12/31929_ARCA_rapport_annuel_Etat_du_marche_2024_v33.pdf", "page_or_section": "PDF page 21, 2024 highlights", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Reports decree 24/08 concerning foreign-currency accounting. Official supervisory market report | Reports decree 24/08 concerning foreign-currency accounting. Official supervisory market report" }, { "source_id": "SRC-COD-2026-C005", "iso3_or_regional": "COD", "issuer": "Conseil Supérieur du Portefeuille", "title": "Etats Financiers Entreprises", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://csp.cd/entreprise/etats-financiers-entreprises", "page_or_section": "SONAS entries, lines 64-72 and 240-248", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists SONAS 2024 and 2023 financial statements. Official government portfolio publication index | Lists SONAS 2024 and 2023 financial statements. Official government portfolio publication index" }, { "source_id": "SRC-GNQ-2026-C001", "iso3_or_regional": "GNQ", "issuer": "OHADA", "title": "Présentation générale", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/presentation-generale/", "page_or_section": "Member list, line 282", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in current OHADA member list. Official membership statement | Country appears in current OHADA member list. Official membership statement" }, { "source_id": "SRC-GNQ-2026-C002", "iso3_or_regional": "GNQ", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Lines 284-299", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page | Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page" }, { "source_id": "SRC-GNQ-2026-C003", "iso3_or_regional": "GNQ", "issuer": "CIMA", "title": "Les états membres", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/les-etats-membres/", "page_or_section": "Country entries, lines 13-23", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in CIMA member list. Official membership statement | Country appears in CIMA member list. Official membership statement" }, { "source_id": "SRC-GNQ-2026-C004", "iso3_or_regional": "GNQ", "issuer": "CIMA", "title": "CODE CIMA 2019, Article 401 Plan comptable", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article401Plancomptable.html", "page_or_section": "Article 401, line 16", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision | Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision" }, { "source_id": "SRC-GAB-2026-C001", "iso3_or_regional": "GAB", "issuer": "OHADA", "title": "Présentation générale", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/presentation-generale/", "page_or_section": "Member list, line 282", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in current OHADA member list. Official membership statement | Country appears in current OHADA member list. Official membership statement" }, { "source_id": "SRC-GAB-2026-C002", "iso3_or_regional": "GAB", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Lines 284-299", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page | Additional IFRS reporting for listed/public-offering entities; sector accounts retained. Binding regional law; official explanatory page" }, { "source_id": "SRC-GAB-2026-C003", "iso3_or_regional": "GAB", "issuer": "CIMA", "title": "Les états membres", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/les-etats-membres/", "page_or_section": "Country entries, lines 13-23", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Country appears in CIMA member list. Official membership statement | Country appears in CIMA member list. Official membership statement" }, { "source_id": "SRC-GAB-2026-C004", "iso3_or_regional": "GAB", "issuer": "CIMA", "title": "CODE CIMA 2019, Article 401 Plan comptable", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article401Plancomptable.html", "page_or_section": "Article 401, line 16", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision | Supervised insurers and foreign branches use Code accounting form. Binding regional insurance accounting provision" }, { "source_id": "SRC-GAB-2026-C005", "iso3_or_regional": "GAB", "issuer": "SCG-Ré", "title": "Accueil – SCG-Ré", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://scg-re.ga/", "page_or_section": "Lines 25-27", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Company confirms BVMAC listing and public offering. Company description, nonbinding | Company confirms BVMAC listing and public offering. Company description, nonbinding" }, { "source_id": "SRC-GAB-2026-C006", "iso3_or_regional": "GAB", "issuer": "BVMAC", "title": "Bulletin officiel de la cote n°2319 du 11/08/2025", "publication_date": "2025-08-11", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.bvm-ac.org/wp-content/uploads/2025/08/BOC-20250811.pdf", "page_or_section": "PDF page 24, issuer profile and financial indicators", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists SCG-Ré, 2023 financial indicators and auditor names. Official exchange disclosure; nonbinding | Lists SCG-Ré, 2023 financial indicators and auditor names. Official exchange disclosure; nonbinding" }, { "source_id": "SRC-STP-2026-C001", "iso3_or_regional": "STP", "issuer": "Banco Central de São Tomé e Príncipe", "title": "Legislações e Normas", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bcstp.st/legislacoes-e-normas", "page_or_section": "Index heading and 5-of-101 article display, lines 5-21", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Regulatory index accessible; incomplete rendered subset. Official regulatory index | Regulatory index accessible; incomplete rendered subset. Official regulatory index" }, { "source_id": "SRC-STP-2026-C002", "iso3_or_regional": "STP", "issuer": "Banco Central de São Tomé e Príncipe", "title": "Empresas de Seguro", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.bcstp.st/Instituicoes-Financeiras-Detalhes?cod=SEG", "page_or_section": "Heading and selector, lines 6-10", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Directory page accessible; selector details not rendered. Official insurer directory | Directory page accessible; selector details not rendered. Official insurer directory" }, { "source_id": "SRC-STP-2026-C003", "iso3_or_regional": "STP", "issuer": "CIMA", "title": "Les états membres", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/les-etats-membres/", "page_or_section": "Complete displayed country list, lines 11-24", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "São Tomé and Príncipe absent from complete displayed membership list. Official membership statement | São Tomé and Príncipe absent from complete displayed membership list. Official membership statement" }, { "source_id": "SRC-STP-2026-C004", "iso3_or_regional": "STP", "issuer": "OHADA", "title": "Présentation générale", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/presentation-generale/", "page_or_section": "Complete member list, line 282", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "São Tomé and Príncipe absent from complete displayed membership list. Official membership statement | São Tomé and Príncipe absent from complete displayed membership list. Official membership statement" }, { "source_id": "SRC-AGO-2026-C001", "iso3_or_regional": "AGO", "issuer": "ARSEG", "title": "ARSEG approves mandatory chart of accounts for insurance/reinsurance", "publication_date": "2026-03-31", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://www.arseg.ao/noticias/arseg-aprova-plano-de-contas-obrigatorio-para-empresas-de-seguros-e-resseguros/", "page_or_section": "Official indexed notice, paragraph beginning O Plano de Contas; official catalogue dated 31/03/2026", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Indexed official text expressly excludes IFRS17 and retains IFRS4. Full page access timed out repeatedly; catalogue verifies notice identity. Official announcement of binding instrument Not admitted as decisive proof; source access or authentication remains open. Independently reopened: 2026-10-14; mainnoticeparagraphs2and4 (web lines97,100)." }, { "source_id": "SRC-AGO-2026-C002", "iso3_or_regional": "AGO", "issuer": "ARSEG; reproduced by LEX.AO", "title": "Norma Regulamentar n.º1/26 de18 março", "publication_date": "2026-03-18", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://lex.ao/docs/agencia-angolana-de-regulacao-e-supervisao-de-seguros/2026/norma-regulamentar-n-o-1-26-de-18-de-marco/", "page_or_section": "Arts1(1),2,8; annex section1; Gazette II série50 p4129", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Article1 excludes IFRS17; IFRS4 classification and prudential measurement retained. Article8 sets day-after-publication force, retroactivity1Jan2026, mandatory PCESR1Jan2027. Binding instrument reproduction; original not accessed" }, { "source_id": "SRC-AGO-2026-C003", "iso3_or_regional": "AGO", "issuer": "NOSSA Seguros", "title": "Relatório de Gestão e Contas2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://nossaseguros.ao/assets/pdf/reports/2025%20Relat%C3%B3rio%20e%20Contas.pdf", "page_or_section": "Printed p112 note2; p119 note2.1.15; pp152-153 auditor report", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "2025 statements use PCES under Norma5/23; technical provision criteria unchanged from2024; auditor opinion refers local framework. Audited separate domestic insurer statements" }, { "source_id": "SRC-BWA-2026-C001", "iso3_or_regional": "BWA", "issuer": "Non-Bank Financial Institutions Regulatory Authority Botswana", "title": "Annual Report2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.nbfira.org.bw/wp-content/uploads/2025/01/nbfira-annual-report-2024.pdf", "page_or_section": "PDF pp.22,36,40–41; printed pp.11,25,29–30; financial-industry section and footnote to market aggregates", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Insurance statistics include IFRS17 reporting entities only; other entities omitted during transition. Medical aids mostly IFRS4. Restated2022 IFRS17 comparisons used. Official supervisory reporting observation Secondary verification: 2026-10-18. Original source access date retained. Official statement of requirement, not the standalone legal endorsement instrument; financial evidence relates to December 2023, not a current complete-market census." }, { "source_id": "SRC-BWA-2026-C002", "iso3_or_regional": "BWA", "issuer": "Botswana Insurance Holdings Limited", "title": "Consolidated and Separate Financial Statements2025", "publication_date": "2026-05-22", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.bihl.co.bw/sites/default/files/documents/Botswana%20Insurance%20Holdings%20Limited%20Financial%20Statements%202025%20Final..pdf", "page_or_section": "Printed p12 audit KAM; pp5-6 regulatory vs published basis; note14 p95; note4 p25", "supersedes_source_id": null, "source_status": "Inaccessible on fresh recheck", "secondary_verified_date": "2026-10-18", "public_note": "Auditor KAM explicitly describes Group IFRS17 contract measurement and2024 comparatives. Regulatory valuation adds solvency margins absent from IFRS17. BURS approval for IFRS17 tax received Nov2025. Audited consolidated group; parent separate accounts are non-insurer | 18 October 2026 fresh recheck failed. Prior content metadata is retained historically but excluded from the current decisive evidence basis. No inference that the historical claim is false. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-SWZ-2026-C001", "iso3_or_regional": "SWZ", "issuer": "IMF", "title": "Kingdom of Eswatini: Financial Sector Stability Review", "publication_date": "2024-04", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B3", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.imf.org/-/media/files/publications/tar/2024/english/tarea2024030.pdf", "page_or_section": "Printed pp50-51; PDF pp50-51, annex recommendation table", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "FSRA consultant developed return templates and solvency assumptions; FSRA received IFRS17 returns; offsite supervisory capacity needed adaptation. Official observation, not domestic binding legal instrument" }, { "source_id": "SRC-LSO-2026-C001", "iso3_or_regional": "LSO", "issuer": "Central Bank of Lesotho", "title": "Scope of Work: IFRS17 supervisory consultancy", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://centralbank.org.ls/wp-content/uploads/Scope-of-Work-IFRS-17.pdf", "page_or_section": "PDF pp2-4 Background, Deliverables, Annex1 Phase1", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "CBL seeks redesign of regulatory returns, IFRS17 FSIs, solvency alignment and capacity building; expected assignment18months. Prospective programme, not binding insurer accounting requirement" }, { "source_id": "SRC-MWI-2026-C001", "iso3_or_regional": "MWI", "issuer": "NICO Holdings Plc", "title": "2024 Annual Report catalogue", "publication_date": "2025-08-13", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://nicomw.com/wpfd_file/2024-annual-report/", "page_or_section": "Catalogue created13Aug2025, Download link", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Official catalogue establishes report exists;26.48MB PDF download exceeded browser fetch size; no IFRS17 accounting content verified. Catalogue only" }, { "source_id": "SRC-MUS-2026-C001", "iso3_or_regional": "MUS", "issuer": "Financial Services Commission Mauritius", "title": "CircularCL04062026: Submission of Insurance Quarterly Returns under IFRS17", "publication_date": "2026-06-04", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.fscmauritius.org/media/azihcpv0/cl04062026_1.pdf", "page_or_section": "pp1-2 reporting obligation, filing, professional reinsurers, noncompliance", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "All section11 licensed insurers required IFRS17 quarterly template from quarter30Jun2026 within45days; professional reinsurers file LT/GI separately; FSC may reject deficient data and act on noncompliance. Binding quarterly return instruction" }, { "source_id": "SRC-MUS-2026-C002", "iso3_or_regional": "MUS", "issuer": "Swan Special Risks Company Limited", "title": "Annual Report2023", "publication_date": "2025-03-28", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.swanforlife.com/media/348907/ssr-annual-report-2023.pdf", "page_or_section": "Printed financial notes pp11-15 (PDF pp46-50); independent auditor pp6-6(e)", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Individual Mauritian entity applies IFRS17 and IFRS9 first time for2023;2022 comparatives restated full retrospective; PAA for issued insurance and reinsurance held. Audited domestic individual entity Independently reopened: 2026-10-13 actual PDF retrieval; 2026-10-14 OCR verification; Printed p6 / PDFp36 auditor opinion; printedp6(a) / PDFp37 IFRS17 key audit matter; printedpp12-15 / PDFpp47-50 adoption notes." }, { "source_id": "SRC-MOZ-2026-C001", "iso3_or_regional": "MOZ", "issuer": "Hollard Moçambique", "title": "Annual Report and Accounts2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.hollard.co.mz/binaries/content/assets/hollardcomz/about-us/financial-results/director-reports/hollard-mozambique-seguros-directors-report_eng.pdf", "page_or_section": "Management section1.3 PDF p6; audit opinion PDF pp24-25", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Management IFRS17 transition linked to Hollard International consolidation. Audit opinion says local insurance ministerial framework; management section is not audited financial statements. Audited local reporting opinion; IFRS17 narrative is management other information" }, { "source_id": "SRC-NAM-2026-C001", "iso3_or_regional": "NAM", "issuer": "NAMFISA", "title": "AnnexureA IFRS17 Position Paper catalogue", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://www.namfisa.com.na/download/5-annexure-a-ifrs-17-position-paper/", "page_or_section": "Catalogue metadata created15Sep2023, updated24Aug2026", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Official paper exists; full content inaccessible via returned download link, so no legal or supervisory conclusion inferred. Binding status unverified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-NAM-2026-C002", "iso3_or_regional": "NAM", "issuer": "Renaissance Health Medical Aid Fund", "title": "Annual Financial Statements2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://rmanam.com/wp-content/uploads/2024/06/Renaissance-2023-IFRS-17-Financial-statements-IFRS-Draft-9.pdf", "page_or_section": "50-page PDF; browser extracted0 lines", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Report opens as PDF but usable text not extracted and screenshot response not visually available. No IFRS17 amounts/audit authentication accepted. Audit and final status unverified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-SYC-2026-C001", "iso3_or_regional": "SYC", "issuer": "Financial Services Authority Seychelles", "title": "Circulars2023: Circular8/2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Regulator circular or roadmap", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://fsaseychelles.sc/component/edocman/circulars/2023?Itemid=0&start=0", "page_or_section": "Circular8/2023 title; download link", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Catalogue verifies effective-date circular exists; download login blocked text, so date/scope unverified. Binding contents unverified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-SYC-2026-C002", "iso3_or_regional": "SYC", "issuer": "SACOS Group Limited", "title": "Consolidated Financial Statements2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sacos.sc/wp-content/uploads/2025/07/Sacos_Group_AFS2023_signed.pdf", "page_or_section": "Printed pp4-6 audit opinion/KAM; note2.4.2 pp15-20", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Audit KAM states Group adopted IFRS17 on1Jan2023, life/non-life measurement and restated comparatives; Group includes Sacos Life. Audited consolidated local insurer group; no separate subsidiary audit verified | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZMB-2026-C001", "iso3_or_regional": "ZMB", "issuer": "Zambia Institute of Chartered Accountants", "title": "IFRS updates AGM2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.zica.co.zm/wp-content/uploads/2022/11/IFRS_updates_agm_22.pdf", "page_or_section": "PDF p30 heading ZICA Guidance on its way", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "ZICA says PIA issued roadmap27Jul2022 to all insurance entities; ZICA drafting guidance and consulting with PIA/IAZ. Official preparation programme; actual PIA roadmap not accessed" }, { "source_id": "SRC-ZMB-2026-C002", "iso3_or_regional": "ZMB", "issuer": "SES", "title": "Financial Statements2023 stand-alone signed AFS", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://www.ses-unisure.com/wp-content/uploads/2024/08/SES-2023-Stand-Alone-Signed-AFS.pdf", "page_or_section": "Search-index IFRS17 note; full document403", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Indexed statement says IFRS17 adoption did not change contract classification; full audit/notes unavailable, so excluded from numeric D4 scoring. Audit content unverified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-ZWE-2026-C001", "iso3_or_regional": "ZWE", "issuer": "Insurance and Pensions Commission", "title": "Local News archive: IFRS17 training funeral assurers", "publication_date": "2025-07-07", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://ipec.co.zw/category/local-news/page/3/", "page_or_section": "7Jul2025 item, archive lines82-86", "supersedes_source_id": null, "source_status": "Historical training/archive context; full article RVS-ZWE-001 preferred", "public_note": "Official archive states all insurance entities required compliance effective1Jan2023 per PAAB; full news item itself only shows training paragraph. Official summary of PAAB requirement, original binding instrument not accessed" }, { "source_id": "SRC-ZWE-2026-C002", "iso3_or_regional": "ZWE", "issuer": "Old Mutual Zimbabwe", "title": "Old Mutual Zimbabwe Limited Annual Report2024", "publication_date": "2025-03-27", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://www.oldmutual.co.zw/om-docs/blt8920f72b33575740/Old_Mutual_Zimbabwe_Limited_Annual_Results_2024.pdf", "page_or_section": "Indexed insurance revenue note; full fetch failed", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Primary report indexed with IFRS17 insurance revenue; full audit opinion and local consolidation scope not verified. Audit content not verified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-EGY-2026-C001", "iso3_or_regional": "EGY", "issuer": "Financial Regulatory Authority", "title": "Decision183/2024 as amended273/2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://fra.gov.eg/wp-content/uploads/2025/02/183-2024-%D9%88%D9%81%D9%82%D8%A7-%D9%84%D8%A7%D8%AE%D8%B1-%D8%AA%D8%B9%D8%AF%D9%8A%D9%84.pdf", "page_or_section": "Articles1-3,PDF pp1-2", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Requires insurers/reinsurers annual2025 and quarterly2025 EAS50 statements and comparative2024 information; audit/review and submission to FRA. Binding supervisory decision Independently reopened: 2026-10-13; PDFpp1-2 articles1-3, lines19-31. Decision 183 dated 28 August 2024, amended by decision 273 dated 27 November 2024. These are instrument dates; publication date remains unconfirmed. | Requires insurers/reinsurers annual2025 and quarterly2025 EAS50 statements and comparative2024 information; audit/review and submission to FRA. Binding supervisory decision Independently reopened: 2026-10-13; PDFpp1-2 articles1-3, lines19-31. Decision 183 dated 28 August 2024, amended by decision 273 dated 27 November 2024. These are instrument dates; publication date remains unconfirmed." }, { "source_id": "SRC-EGY-2026-C002", "iso3_or_regional": "EGY", "issuer": "FRA", "title": "Insurance statistical book2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://fra.gov.eg/wp-content/uploads/2026/09/%D8%A7%D9%84%D9%83%D8%AA%D8%A7%D8%A8-%D8%A7%D9%84%D8%A7%D8%AD%D8%B5%D8%A7%D8%A6%D9%8A-2025.pdf", "page_or_section": "PDFp7 introduction;PDFp78 market equity afterEAS50", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "States EAS50 applied and presentation changed materially; compiles insurer-submitted data under their responsibility. Official monitoring publication | States EAS50 applied and presentation changed materially; compiles insurer-submitted data under their responsibility. Official monitoring publication" }, { "source_id": "SRC-MAR-2026-C001", "iso3_or_regional": "MAR", "issuer": "Wafa Assurance", "title": "2025 annual financial report(updated)", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Other", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://www.wafaassurance.ma/sites/default/files/2026-05/rapport_financier_2025_f_compressed_update.pdf", "page_or_section": "Consolidated accounts,Normes applicables;PDFp16", "supersedes_source_id": null, "source_status": "Indexed candidate / audit unverified", "public_note": "Indexed report states2025 transition to IFRS17/IFRS9 with2024 restated comparatives;2023/2024 published reporting continued IFRS4/IAS39 underCNCopinion26 and ACAPS authorization4August2023. Insurer reporting evidence Full report could not be independently accessed; indexed statements are discovery only. | Indexed report states2025 transition to IFRS17/IFRS9 with2024 restated comparatives;2023/2024 published reporting continued IFRS4/IAS39 underCNCopinion26 and ACAPS authorization4August2023. Insurer reporting evidence Full report could not be independently accessed; indexed statements are discovery only." }, { "source_id": "SRC-MAR-2026-C002", "iso3_or_regional": "MAR", "issuer": "ACAPS", "title": "Regulation index:InstructionP.IN.01/2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://acaps.ma/fr/reglementation/reglementation-de-l-autorite?field_regulation_target_id=917&page=%2C2&publication_type_reglementation=925", "page_or_section": "Index itemP.IN.01/2024", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Index names instruction7March2024 for insurer/reinsurer establishment and reporting of IFRS financial statements; indexed displayed publication date30March2021 inconsistent. Operative text not verified | Index names instruction7March2024 for insurer/reinsurer establishment and reporting of IFRS financial statements; indexed displayed publication date30March2021 inconsistent. Operative text not verified" }, { "source_id": "SRC-SDN-2026-C001", "iso3_or_regional": "SDN", "issuer": "National Insurance Regulatory Authority", "title": "Publications and decisions register", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://nira.gov.sd/publications", "page_or_section": "Register rows1-6", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Opened official register lists2024/2025 notices on commissions,licensing fees and third-party insurance; no IFRS17-specific text in visible register. Register only Independently reopened: 2026-10-13; lines29-36. | Opened official register lists2024/2025 notices on commissions,licensing fees and third-party insurance; no IFRS17-specific text in visible register. Register only Independently reopened: 2026-10-13; lines29-36." }, { "source_id": "SRC-TUN-2026-C001", "iso3_or_regional": "TUN", "issuer": "STAR;hosted byConseil du Marché Financier", "title": "STAR annual report2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.cmf.tn/sites/default/files/pdfs/emetteurs/informations/rapports-societes/rapport_star_2024.pdf", "page_or_section": "Printedp44,PDFp44,IFRS note;PDFpp34-41 auditor report", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "STAR says regulatory IFRS framework absent; internal consolidatedIFRS4 accounts prepared for2024;IFRS17 project work completed2023,tool tender launchedlate2024,andIFRS17 accounts2023/prior years produced but still validation. Entity disclosure,not legal determination Independently reopened: 2026-10-13; PDFp44; downloaded text. | STAR says regulatory IFRS framework absent; internal consolidatedIFRS4 accounts prepared for2024;IFRS17 project work completed2023,tool tender launchedlate2024,andIFRS17 accounts2023/prior years produced but still validation. Entity disclosure,not legal determination Independently reopened: 2026-10-13; PDFp44; downloaded text." }, { "source_id": "SRC-TUN-2026-C002", "iso3_or_regional": "TUN", "issuer": "CGA", "title": "CGA regulations and decisions", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.cga.gov.tn/index.php?id=33", "page_or_section": "Decision01/2020entry19June2020", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Official register lists preparatoryIFRS/IAS decision; noIFRS17-specific operative text verified. Generic preparation register Independently reopened: 2026-10-13; lines318-320. | Official register lists preparatoryIFRS/IAS decision; noIFRS17-specific operative text verified. Generic preparation register Independently reopened: 2026-10-13; lines318-320. | Instrument date 2020-06-19; publication date unverified and left blank." }, { "source_id": "SRC-CPV-2026-C001", "iso3_or_regional": "CPV", "issuer": "Garantia Companhia de Seguros de Cabo Verde", "title": "Relatório e Contas2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.garantia.cv/pt/garantia/quem-somos/Documents/RelatorioContas2024.pdf", "page_or_section": "Note 3.1, PDF p.57 / printed p.56", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "2024 local financial statements usePCESapprovedBCVnotice3/2010;IFRS4insurance adoption limited to contract-classification principles. Report states63.8%market share. Audited local-report accounting-policy evidence Independently reopened: 2026-10-13; PDFp57note3.1;p81insurancepolicy. | 2024 local financial statements usePCESapprovedBCVnotice3/2010;IFRS4insurance adoption limited to contract-classification principles. Report states63.8%market share. Audited local-report accounting-policy evidence Independently reopened: 2026-10-13; PDFp57note3.1;p81insurancepolicy." }, { "source_id": "SRC-GMB-2026-C001", "iso3_or_regional": "GMB", "issuer": "Government ofTheGambia;CBGhost", "title": "Financial Reporting Act2013", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.cbg.gm/downloads-file/50fe77ad-f37a-11e9-876c-02e599c15748", "page_or_section": "PDF29pages(noextractabletext)", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Documentopened;IFRS17orinsuranceperimeternotverified. Unreadablelegalcontext | Documentopened;IFRS17orinsuranceperimeternotverified. Unreadablelegalcontext | Instrument date 2013-07-02; publication date unverified and left blank." }, { "source_id": "SRC-GHA-2026-C001", "iso3_or_regional": "GHA", "issuer": "SICInsurancePLC", "title": "SIC2024 Annual Report", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.sic-gh.com/downloads/2024_Annual_Report.pdf", "page_or_section": "PDF pp.56–58 auditor report/KAM; p.70 reporting entity; pp.77–86 insurance policies; comparative company statement tables", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Audited consolidated and separate2024statements explicitly applyIFRS17;auditorqualifiedopinionbecauseIAS28associateSICLife information excluded its subsidiary and was unaudited. Audited insurer implementation Independently reopened: 2026-10-13; PDFpp56-58audit;pp77-79policy. | Audited separate and consolidated 2024 statements explicitly apply IFRS 17. The opinion is qualified for IAS 28 associate information: SIC Life omitted a subsidiary and its information was unaudited. No identified IFRS 17 departure is claimed. Secondary verification: 2026-10-18. Original source access date retained. Qualified audit must be disclosed. The SIC Life associate does not become separately verified life-insurer evidence." }, { "source_id": "SRC-GHA-2026-C002", "iso3_or_regional": "GHA", "issuer": "BankofGhana", "title": "Financial Stability Review2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bog.gov.gh/wp-content/uploads/2024/10/Financial-Stability-Review-2023-1.pdf", "page_or_section": "PDF pp.36–37, printed pp.20–21, sections 4.2–4.3", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "BoG reports supervisor training (PDF36/printed20) and expects the first IFRS17 annual-report batch (PDF37/printed21); this is not evidence of completed active review. Historical metadata retained in pre_correction_history. Secondary verification: 2026-10-18. Original source access date retained. Superseded in part by the 2024 Financial Stability Review for supervisory templates and submission status." }, { "source_id": "SRC-LBR-2026-C001", "iso3_or_regional": "LBR", "issuer": "IFRSFoundation", "title": "Liberia jurisdiction profile", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/liberia/", "page_or_section": "FullIFRSscopeandendorsementsections", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "ProfiledescribesLICPARegulation1fullIFRSforPIEsincludinginsuranceeffective31December2018;notIFRS17-specificimplementation. Jurisdictionprofile Independently reopened: 2026-10-13; lastupdated30August2016;lines155-162,203-216. | ProfiledescribesLICPARegulation1fullIFRSforPIEsincludinginsuranceeffective31December2018;notIFRS17-specificimplementation. Jurisdictionprofile Independently reopened: 2026-10-13; lastupdated30August2016;lines155-162,203-216." }, { "source_id": "SRC-LBR-2026-C002", "iso3_or_regional": "LBR", "issuer": "CentralBankofLiberia", "title": "FSDIPImplementationAssessmentUpdate2020", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.cbl.org.lr/sites/default/files/documents/FSDIP-Implementation-Assessment-Update-2020.pdf", "page_or_section": "Insurancesectorreformtable", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "OfficialreformdocumentcontainsinsuranceIFRSadoptionaction;notIFRS17-specific. Genericroadmapcontext | OfficialreformdocumentcontainsinsuranceIFRSadoptionaction;notIFRS17-specific. Genericroadmapcontext" }, { "source_id": "SRC-SLE-2026-C001", "iso3_or_regional": "SLE", "issuer": "WAICAReinsuranceCorporationPLC", "title": "WAICAReAnnualReportandFinancialStatements2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://waicare.com/wp-content/uploads/2023/01/Waica-Re-Annual-Report-2024.pdf", "page_or_section": "Auditor opinion and IFRS 17 KAM, downloaded PDF pp.53–54 / printed pp.16–17", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Auditorcoversconsolidatedandseparate2024IFRSstatements;policyexplicitlyappliesIFRS17remaininginsurancecomponentsandfullretrospectivetransition. Auditedlocalreinsurerimplementation Independently reopened: 2026-10-13; DownloadedPDFpp53-54 auditoropinion/KAM. | Unmodified separate and consolidated IFRS opinion; IFRS 17 remaining-coverage valuation is a KAM. Signature checked locally 16 October: Baker Tilly, partner Derrick Kawaley, 27 March 2025. One domestic reinsurer does not establish direct-insurer representativeness." }, { "source_id": "SRC-SLE-2026-C002", "iso3_or_regional": "SLE", "issuer": "IFRSFoundation", "title": "SierraLeonejurisdictionprofile", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/sierra-leone/", "page_or_section": "Endorsement;domesticapplicationsections", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "ProfilestatesIFRSrequiredforinsurance;allnew/amendedstandardsincluded;separatecompanypolicyeffectivelypermitted.NoIFRS17specificregulatortext. Jurisdictionprofile Independently reopened: 2026-10-13; lastupdated16June2016;lines124-155,191-215. | ProfilestatesIFRSrequiredforinsurance;allnew/amendedstandardsincluded;separatecompanypolicyeffectivelypermitted.NoIFRS17specificregulatortext. Jurisdictionprofile Independently reopened: 2026-10-13; lastupdated16June2016;lines124-155,191-215." }, { "source_id": "SRC-BEN-2026-C001", "iso3_or_regional": "BEN", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Benin as an OHADA member. Official membership record" }, { "source_id": "SRC-BEN-2026-C002", "iso3_or_regional": "BEN", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-BEN-2026-C003", "iso3_or_regional": "BEN", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Benin", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/benin-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-BEN-2026-C004", "iso3_or_regional": "BEN", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-BFA-2026-C001", "iso3_or_regional": "BFA", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Burkina Faso as an OHADA member. Official membership record" }, { "source_id": "SRC-BFA-2026-C002", "iso3_or_regional": "BFA", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-BFA-2026-C003", "iso3_or_regional": "BFA", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Burkina Faso", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/burkina-faso-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-BFA-2026-C004", "iso3_or_regional": "BFA", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-BFA-2026-C005", "iso3_or_regional": "BFA", "issuer": "SONAR", "title": "SONAR Assurances home page", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://sonar.bf/", "page_or_section": "company/product descriptions and footer", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Confirms Burkina Faso insurance operations; no current IFRS 17 financial statement identified. Issuer website; non-binding" }, { "source_id": "SRC-CIV-2026-C001", "iso3_or_regional": "CIV", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Côte d’Ivoire as an OHADA member. Official membership record" }, { "source_id": "SRC-CIV-2026-C002", "iso3_or_regional": "CIV", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-CIV-2026-C003", "iso3_or_regional": "CIV", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Côte d’Ivoire", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/cote-divoire-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-CIV-2026-C004", "iso3_or_regional": "CIV", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-CIV-2026-C005", "iso3_or_regional": "CIV", "issuer": "NSIA Holding Assurances", "title": "Sites Web Filiales", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://nsiaholdingassurances.com/en/sites-web-filiales", "page_or_section": "Côte d’Ivoire subsection", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists local NSIA insurance entities; provides no audit opinion or accounting-basis evidence. Issuer subsidiary directory; non-binding" }, { "source_id": "SRC-GIN-2026-C001", "iso3_or_regional": "GIN", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Guinea as an OHADA member. Official membership record" }, { "source_id": "SRC-GIN-2026-C002", "iso3_or_regional": "GIN", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-GIN-2026-C003", "iso3_or_regional": "GIN", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Guinea", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/guinea-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-GIN-2026-C004", "iso3_or_regional": "GIN", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-GIN-2026-C005", "iso3_or_regional": "GIN", "issuer": "NSIA Holding Assurances", "title": "Sites Web Filiales", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://nsiaholdingassurances.com/en/sites-web-filiales", "page_or_section": "Guinea subsection", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists local NSIA insurance entities; provides no audit opinion or accounting-basis evidence. Issuer subsidiary directory; non-binding" }, { "source_id": "SRC-GIN-2026-C006", "iso3_or_regional": "GIN", "issuer": "Banque Centrale de la République de Guinée", "title": "Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bcrg-guinee.org/code-des-assurances/", "page_or_section": "page heading; linked from BCRG homepage reform section", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "BCRG hosts national insurance code; retrieved page did not expose IFRS 17 provisions. Official supervisor landing page Independently reopened: 2026-10-14; heading/landingpage." }, { "source_id": "SRC-GIN-2026-C007", "iso3_or_regional": "GIN", "issuer": "BCRG", "title": "Rapport annuel 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bcrg-guinee.org/wp-content/uploads/2025/01/BCRG-RAPPORT-ANNUEL-2023-VFREV-122024.pdf", "page_or_section": "pp.59-60 and 98-100, insurance activity and financial stability tables", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Reports insurance premiums and company indicators, including NSIA; not company audited IFRS 17 statements. Official supervisory market report" }, { "source_id": "SRC-GNB-2026-C001", "iso3_or_regional": "GNB", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Guinea-Bissau as an OHADA member. Official membership record" }, { "source_id": "SRC-GNB-2026-C002", "iso3_or_regional": "GNB", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-GNB-2026-C003", "iso3_or_regional": "GNB", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Guinea-Bissau", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/guinea-bissau-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-GNB-2026-C004", "iso3_or_regional": "GNB", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-GNB-2026-C005", "iso3_or_regional": "GNB", "issuer": "NSIA Holding Assurances", "title": "Sites Web Filiales", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://nsiaholdingassurances.com/en/sites-web-filiales", "page_or_section": "Guinea-Bissau subsection", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists local NSIA insurance entities; provides no audit opinion or accounting-basis evidence. Issuer subsidiary directory; non-binding" }, { "source_id": "SRC-MLI-2026-C001", "iso3_or_regional": "MLI", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Mali as an OHADA member. Official membership record" }, { "source_id": "SRC-MLI-2026-C002", "iso3_or_regional": "MLI", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-MLI-2026-C003", "iso3_or_regional": "MLI", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Mali", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/mali-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-MLI-2026-C004", "iso3_or_regional": "MLI", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-MRT-2026-C001", "iso3_or_regional": "MRT", "issuer": "Ministère des Finances, Mauritania", "title": "Rapport sur le Marché des Assurances en Mauritanie - Exercice 2022", "publication_date": "2024-05-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://finances.gov.mr/index.php/fr/node/507", "page_or_section": "report heading, date and attached-file entry", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Finance Ministry lists an insurance-market report for exercise 2022 and its PDF. PDF could not be inspected. Official market-report landing page; non-binding Independently reopened: 2026-10-14; reportheading/attachmententry." }, { "source_id": "SRC-MRT-2026-C002", "iso3_or_regional": "MRT", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Mauritania is absent from OHADA member list. Official membership record" }, { "source_id": "SRC-MRT-2026-C003", "iso3_or_regional": "MRT", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty members and 2002 accession entry", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Mauritania is absent from CIMA operational membership history. Official membership history" }, { "source_id": "SRC-NER-2026-C001", "iso3_or_regional": "NER", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Niger as an OHADA member. Official membership record" }, { "source_id": "SRC-NER-2026-C002", "iso3_or_regional": "NER", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-NER-2026-C003", "iso3_or_regional": "NER", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Niger", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/niger-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-NER-2026-C004", "iso3_or_regional": "NER", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-NGA-2026-C001", "iso3_or_regional": "NGA", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Nigeria", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Other", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/nigeria-ifrs-profile.pdf", "page_or_section": "PDF pp.1–5; last updated16June2016; endorsement pp.4–5; scope pp.2–3", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Historical jurisdiction survey, last updated16June2016. General IFRS adoption alone does not establish current IFRS17-specific implementation. Read with current NAICOM IFRS17 service requirements. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-NGA-2026-C002", "iso3_or_regional": "NGA", "issuer": "Financial Reporting Council of Nigeria", "title": "FRC organises workshop on IFRS17 Insurance Contracts", "publication_date": "2022-11-14", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://frcnigeria.gov.ng/2022/11/14/financial-reporting-council-of-nigeria-announces-its-intention-to-early-adopt-sustainability-reporting-standards-ifrs-s1-s2-by-international-sustainability-standards-board/", "page_or_section": "Web article heading and opening paragraph; retrieved lines 72–85", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "FRC announced a two-day IFRS17 application workshop. URL slug is misleading; page title/content refer to IFRS17. Official engagement announcement; non-binding Independently reopened: 2026-10-14; Article heading and opening paragraph; web lines72-82. Secondary verification: 2026-10-18. Original source access date retained. Workshop does not itself prove mandatory incorporation or an effective date." }, { "source_id": "SRC-NGA-2026-C003", "iso3_or_regional": "NGA", "issuer": "NAICOM", "title": "Prudential Guidelines for Insurance Institutions in Nigeria", "publication_date": null, "effective_date": "2022-10-01", "accessed_date": "2026-10-14", "document_type": "Regulator circular or roadmap", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://naicom.gov.ng/wp-content/uploads/2025/08/4_REVISED-PRUDENTIAL-GUIDELINES-FOR-INS-INSTIT-IN-NIG-OCT-2022.pdf", "page_or_section": "PDF pp.9,77–79,87; preamble, Part C 13.1–13.2 and 13.36–13.40", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Cover and preamble specify effective1October2022. Exact publication date is not established. Legacy IFRS4 clauses are retained as historical prudential context and read with later specific IFRS17 submission requirements and the2025 annuity bridge; no claim of wholesale formal repeal is made. Secondary verification: 2026-10-18. Original source access date retained. Legacy IFRS4 wording is not taken as current statutory non-adoption or a reason to score zero. It requires later-source reconciliation." }, { "source_id": "SRC-NGA-2026-C004", "iso3_or_regional": "NGA", "issuer": "NAICOM", "title": "Additional Regulatory Requirements for Underwriting of Annuity Business in Nigeria, Circular NAICOM/DIR/CIR/59/2025", "publication_date": null, "effective_date": "2025-02-01", "accessed_date": "2026-10-13", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://naicom.gov.ng/wp-content/uploads/2026/07/Additional-Regulatory-Requirements-for-Underwriting-of-Annuity-Business-in-Nigeria-1st-February-2025.pdf", "page_or_section": "PDF pp.1–4; paragraphs7–8,15 and Appendix1(ii)–(iii)", "supersedes_source_id": null, "source_status": "Content inspected on official host", "secondary_verified_date": "2026-10-18", "public_note": "Official supervisor-host copy independently retrieved. Former mirror URL retained in alternate_urls and canonical history. Scope is annuity business; quarterly and threshold-based monthly submissions, not market-wide enforcement. Issue date is not entered as publication day. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-NGA-2026-C005", "iso3_or_regional": "NGA", "issuer": "AIICO Insurance Plc", "title": "AIICO Insurance Plc audited annual report FY2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.aiicoplc.com/images/financialreports/Annual/AIICO_Insurance_Plc_Audited_Annual_Report_FY_2024_-.pdf", "page_or_section": "PDF pp.31–33 audit/KAM; p.38 entity/compliance; p.55 IFRS17 life/non-life policy; pp.76–77 company/group comparative statements", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "EY audit dated31March2025 covers consolidated and separate local statements. Explicit IFRS17 life/non-life policies and2024/2023 company amounts inspected. Date31March2025 is verified as auditor-report date, not independently established publication day. Secondary verification: 2026-10-18. Original source access date retained. Does not establish representative national market implementation by itself." }, { "source_id": "SRC-NGA-2026-C006", "iso3_or_regional": "NGA", "issuer": "NSIA Insurance Limited", "title": "NSIA Insurance Limited annual report and financial statements2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://nsiainsurance.com/wp-content/uploads/2026/01/2024-NSIA-Insurance-Limited-Annual-Reports-and-Financial-Statements.pdf", "page_or_section": "PDF pp.17,22 visually inspected audit opinion/signature; p.23 entity/compliance; p.33 IFRS17 policy; p.42 results; p.46 measurement", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Freshly inspected scanned EY audit opinion PDFp17 and signed report PDFp22; unmodified IFRS opinion dated12August2025. Local company policies PDFp33 and results PDFp42 explicitly apply IFRS17 with2023 comparatives. No parent-country inference. Secondary verification: 2026-10-18. Original source access date retained. Foreign parent ownership does not drive the score. Source filename/upload month is not a known publication date." }, { "source_id": "SRC-NGA-2026-C007", "iso3_or_regional": "NGA", "issuer": "AIICO Insurance Plc", "title": "AIICO unaudited condensed financial statements (IFRS17) FY2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Other", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.aiicoplc.com/images/financialreports/Annual/AIICO_-_IFRS_17_FY_2023.pdf", "page_or_section": "cover and table of contents", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Issuer unaudited full-year filing; not audited-statement evidence. Fresh cover verified on18October2026. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-NGA-2026-C008", "iso3_or_regional": "NGA", "issuer": "AIICO Insurance Plc", "title": "AIICO FY2023 financial report signed abridgment", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Other", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.aiicoplc.com/images/financialreports/Annual/FY_2023_Financial_Report_signed.pdf", "page_or_section": "single page financial position and service-result tables", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Supplementary signed issuer financial abridgment; no additional audited-insurer credit. Freshly reopened on18October2026. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-SEN-2026-C001", "iso3_or_regional": "SEN", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Senegal as an OHADA member. Official membership record" }, { "source_id": "SRC-SEN-2026-C002", "iso3_or_regional": "SEN", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-SEN-2026-C003", "iso3_or_regional": "SEN", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Senegal", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/senegal-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-SEN-2026-C004", "iso3_or_regional": "SEN", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-SEN-2026-C005", "iso3_or_regional": "SEN", "issuer": "NSIA Holding Assurances", "title": "Sites Web Filiales", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://nsiaholdingassurances.com/en/sites-web-filiales", "page_or_section": "Senegal subsection", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists local NSIA insurance entities; provides no audit opinion or accounting-basis evidence. Issuer subsidiary directory; non-binding" }, { "source_id": "SRC-TGO-2026-C001", "iso3_or_regional": "TGO", "issuer": "OHADA", "title": "State Members", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/state-members/", "page_or_section": "State Members list", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Lists Togo as an OHADA member. Official membership record" }, { "source_id": "SRC-TGO-2026-C002", "iso3_or_regional": "TGO", "issuer": "OHADA", "title": "Uniform act relating to accounting law and financial information (AUDCIF)", "publication_date": "2017-02-15", "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/en/uniform-act-relating-to-accounting-law-and-financial-information-audcif/", "page_or_section": "adoption/effective dates and bullet points on regulated sectors and listed/public-offer entities", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS statements for listed/public-offer entities supplement individual SYSCOHADA or sector-specific statements; regulated sectors retain specific accounting systems. IFRS layer effective 2019. Official summary of binding AUDCIF Independently reopened: 2026-10-14; lines53-68; regulated-sector and listed/public-offer bullets." }, { "source_id": "SRC-TGO-2026-C003", "iso3_or_regional": "TGO", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Togo", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/togo-ifrs-profile.pdf", "page_or_section": "pp.2-4: adoption, scope and endorsement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Describes IFRS as issued by IASB for consolidated capital-market reporting, individual local accounting and no separate endorsement for new/amended IASB standards. Official jurisdiction survey; describes law rather than issuing it" }, { "source_id": "SRC-TGO-2026-C004", "iso3_or_regional": "TGO", "issuer": "CIMA", "title": "History of CIMA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/historique/?lang=en", "page_or_section": "1992 treaty, 1994 entry into force and 2002 Guinea-Bissau accession entries", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Names original operative treaty members and Guinea-Bissau accession. Guinea is absent from the operational member list. Official membership history Independently reopened: 2026-10-14; lines19-22." }, { "source_id": "SRC-TGO-2026-C005", "iso3_or_regional": "TGO", "issuer": "GTA Assurances Vie", "title": "Rapports annuels", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://gtaassurancesvie.tg/rapport-annuels/", "page_or_section": "Rapports annuels headings", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Retrieved index lists management report 2022 and 2019 and annual reports 2018, 2017 and 2016; no IFRS 17-era audited statement verified. Issuer report index; non-binding" }, { "source_id": "SRC-BDI-2026-C001", "iso3_or_regional": "BDI", "issuer": "ARCA Burundi", "title": "Rapport annuel secteur des assurances 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://arca.bi/images/Rapports%20annuels/Rapport_annuel_secteur_des_assurances_du_Burundi_Exercice_2024_ARCA_VF.pdf", "page_or_section": "Search turn27 search48; open turn63 view1 failed", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Not full-content verified. Official report lead only; no IFRS 17 adoption claim. Official market-report lead; unverified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-BDI-2026-C002", "iso3_or_regional": "BDI", "issuer": "ARCA Burundi", "title": "Assureurs / agréments", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.arca.bi/index.php/nos-services/agrements/assureurs", "page_or_section": "Maintenance notice lines0–8, turn111 view4", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Opened page returns maintenance/security notice; substantive content unavailable. Unavailable substantive content" }, { "source_id": "SRC-COM-2026-C001", "iso3_or_regional": "COM", "issuer": "Banque Centrale des Comores", "title": "Présentation de la Banque Centrale des Comores", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://banque-comores.km/page/show/presentation", "page_or_section": "Institutional description lines57–61, turn80 view3", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Opened description confirms BCC supervisory remit includes insurance; no IFRS 17 incorporation. Context only; no IFRS 17 incorporation established" }, { "source_id": "SRC-DJI-2026-C001", "iso3_or_regional": "DJI", "issuer": "Journal Officiel de Djibouti", "title": "Décret n°2000-0203/PR/MEFPP", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.journalofficiel.dj/texte-juridique/decret-n2000-0203-pr-mefpp-portant-application-de-la-loi-n40-an-99-4eme-l-du-08-06-1999-relative-aux-entreprises-dassurances/", "page_or_section": "Articles33–34; lines368–379, turn63 view3", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Opened decree prescribes annual insurer dossier and supporting documents; predates IFRS 17. Binding insurance framework; no IFRS 17 incorporation verified" }, { "source_id": "SRC-ERI-2026-C001", "iso3_or_regional": "ERI", "issuer": "National Insurance Corporation of Eritrea Share Company", "title": "Annual Report & Financial Statements 2021", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://niceritrea.com/downloads/financial_statement_2021.pdf", "page_or_section": "Auditor report printed p16/PDF p18; lines535–545, turn63 view2", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Audit Services Corporation opinion dated14 April 2022 confirms 2021 local company IFRS statements. Audited local company report; pre-IFRS 17 effective period" }, { "source_id": "SRC-ERI-2026-C002", "iso3_or_regional": "ERI", "issuer": "NICE", "title": "Financial Statements 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://niceritrea.com/downloads/financial_statement_2023.pdf", "page_or_section": "Search turn69 search43; open turn80 view1 failed", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Full content unverified; no IFRS 17 or audit-status claim. Insurer-report lead only Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-ETH-2026-C001", "iso3_or_regional": "ETH", "issuer": "National Bank of Ethiopia", "title": "Draft Financial Reporting and Related Matters Directive No.SIB//2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://nbe.gov.et/wp-content/uploads/2025/01/Draft-Financial-Reporting-and-Related-Matters-Directive-.pdf", "page_or_section": "Preamble; sections6.2,9.5,10; PDF pp1,6,10–11, turn63 view0/turn111 view7", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Draft aims to align insurer standardized returns with IFRS 17 and reconcile actuarial policyliabilities toreturns. Directive number/effective date incomplete. Draft only; not verified enacted Independently reopened: 2026-10-14; Preamblelines9-16; sections6.2,9.5,10; lines142-146,257-276." }, { "source_id": "SRC-ETH-2026-C002", "iso3_or_regional": "ETH", "issuer": "National Bank of Ethiopia", "title": "Financial Stability Report November 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://nbe.gov.et/wp-content/uploads/2024/11/Financial-Stability-Report_NOV2024.pdf", "page_or_section": "Insurance Operational Risk printed p47/PDF p54; lines2108–2112 andfootnote21, turn80 view5/turn111 view5", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Opened report records data andautomation obstacles to IFRS 17 implementation; footnote uses 2022 ratherthan IASBamended 2023 effective date. Context only; no IFRS 17 incorporation established" }, { "source_id": "SRC-ETH-2026-C003", "iso3_or_regional": "ETH", "issuer": "Lucy Insurance S.C.", "title": "Annual Report 2024/2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://lucyinsuranceet.com/wp-content/uploads/LucyAnnualReport24_25.pdf", "page_or_section": "Search turn28 search20/turn73 search2; open turn46 view6 failed", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Not full content verified. Indexed ongoing IFRS 17 engagement, actualpolicy/audit unavailable. Localannual-report lead only Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-MDG-2026-C001", "iso3_or_regional": "MDG", "issuer": "IFRS Foundation", "title": "Madagascar jurisdiction profile", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/madagascar/", "page_or_section": "Adoptionstatus paragraphs lines119–126, turn111 view3", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Opened profile describes PCG 2005 based on IFRS 2004, optional IFRS andparallel local/parent reporting sets. Historicalgeneric IFRS context; no IFRS 17 incorporation Independently reopened: 2026-10-14; Profile last updated16June2016; lines119-126,171-202." }, { "source_id": "SRC-RWA-2026-C001", "iso3_or_regional": "RWA", "issuer": "National Bank of Rwanda", "title": "Guidelines No4230/2024–00039 [613] on IFRS 17 implementation", "publication_date": null, "effective_date": "2024-02-14", "accessed_date": "2026-10-14", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "English", "canonical_url": "https://www.bnr.rw/documents/GUIDELINES_ON_THE_IMPLEMENTATION_OF_IFRS_17-INSURANCE_CONTRACTS.pdf", "page_or_section": "Printedpp6,12,23,25,27 / PDFpp7,13,24,26,28; arts3,10(10),41,47,55,56; annexes1–9", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Supervisedinsurance-contract issuers covered;2023 application andspecial-scheme deferral to 2024. RBC/statutory templates annexed. Entryintoforce signature dated14 February 2024. Binding supervisoryguidelines; listed special scheme transition Independently reopened: 2026-10-14; PDF printed pp4,6,23,31; Articles3,40,41 and Annex4; web lines181-190,726-739,982-1006. Independently reopened: 2026-10-14; Articles47,55,56; printedpp25,27; lines785-787,846-852. Guideline enters force on signature14February2024; IFRS17 reporting applies from2023 and special schemes from2024. Article10(10) specifies minimum75% risk-adjustment confidence; full as-issued equivalence not established. Scope after the limited deferral includes all material BNR-regulated issuers; this does not prove every entity implementation is complete. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-RWA-2026-C002", "iso3_or_regional": "RWA", "issuer": "Mayfair Insurance Company Rwanda Limited", "title": "Integrated Annual Report 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://rw.mayfairinsurance.africa/wp-content/uploads/2026/05/MICR-Integrated-Annual-Report-for-2025-1.pdf", "page_or_section": "Printedpp31–35 / PDFpp38–42 audit; printedp32 / PDFp39 IFRS17 KAM; printedp36 / PDFp43 income; printedp48 / PDFp55 note6", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "KPMGRwanda unmodified opinion dated27 March 2026;IFRS 17 KAM andnon-life accountingpolicy explicit;2024 comparative verified. Auditedlocal separate insurer financial statements Independently reopened: 2026-10-14; Printedpp31-32 opinion/KAM; web lines692-700,724-731; comparativeclaims amounts printedp44. Fresh primary bytes confirm unmodified KPMG opinion and named report date27March2026, local non-life IFRS17 policy/amounts and comparatives. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-SOM-2026-C001", "iso3_or_regional": "SOM", "issuer": "Central Bank of Somalia", "title": "CBS grants firstlicenses to Takaful companies", "publication_date": "2026-01-27", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://centralbank.gov.so/central-bank-of-somalia-cbs-grants-first-licenses-to-takaful-companies/", "page_or_section": "Announcement paragraphs lines76–84, turn143 view2", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Openedannouncement confirms May 2025 law andfirstlicenses forfour firms in January 2026. Context only; no IFRS 17 incorporation established" }, { "source_id": "SRC-SOM-2026-C002", "iso3_or_regional": "SOM", "issuer": "Central Bank of Somalia", "title": "Financial Reporting Regulations 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official annual report", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://centralbank.gov.so/wp-content/uploads/2025/08/FinancialreportingFinal02082025.pdf", "page_or_section": "Indexedp4,turn147 search48;open turn148 view0 failed", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Full content unverified. Indexed IFRS/AAOIFIlanguage isnot IFRS 17-specific incorporation. Regulatorylead; detailedbinding status unverified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-SSD-2026-C001", "iso3_or_regional": "SSD", "issuer": "CIC Africa Insurance(SS) Ltd", "title": "Annual Report 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://ss.cicinsurancegroup.com/wp-content/uploads/2025/06/Financials-2023.pdf", "page_or_section": "Searchturn35 search33;open turn46 view5 returned0 lines; screenshotmarkers turn129 view0–2", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Full content unverified:PDF text unavailable andscreenshottool yieldedno usableimage. Genericindexed IFRS 17 description doesnotproveapplication. Localinsurerreport lead; audit/application unverified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-TZA-2026-C001", "iso3_or_regional": "TZA", "issuer": "Tanzania Insurance Regulatory Authority", "title": "Guidelines on Implementation of IFRS 17 Version1.0 April 2022", "publication_date": null, "effective_date": "2022-04-25", "accessed_date": "2026-10-13", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "English and Kiswahili", "canonical_url": "https://www.tira.go.tz/uploads/documents/sw-1660294599-Guidelines%20on%20the%20Implementation%20of%20IFRS%2017,%202022.pdf", "page_or_section": "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", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "SRC-TZA-2026-C002", "iso3_or_regional": "TZA", "issuer": "Tanzania Reinsurance Company Limited(TAN-RE)", "title": "Annual Report 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://tan-re.co.tz/wp-content/uploads/2024/07/2023-Annual-report.pdf", "page_or_section": "PDF/printedpp40–45 opinion/KAM; signedp45 dated19April2024; p46 income; p66 note4(i); p120 note36", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "SRC-TZA-2026-C003", "iso3_or_regional": "TZA", "issuer": "East Africa Reinsurance(Tanzania) Company Limited", "title": "Report and Financial Statements for18 months ended31 December 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Other", "evidence_tier": "E", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://eastafricare.com/wp-content/uploads/2025/06/EARE_TZ_2024.pdf", "page_or_section": "PDF p24 auditorplaceholder;pp20,25,31 policy/amounts,turn80 view0", "supersedes_source_id": null, "source_status": "Draft / audit incomplete", "public_note": "IFRS 17 policy/amountsverified,butindependent auditor reportstates [TO BE INSERTED] andfinance declaration containsplaceholders. Incompleteauditevidence;not accepted as audited" }, { "source_id": "SRC-UGA-2026-C001", "iso3_or_regional": "UGA", "issuer": "Insurance Regulatory Authority of Uganda", "title": "IFRS 17 Insurance Contracts Standards Implementation Guidelines", "publication_date": "2021-05-06", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Regulator circular or roadmap", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://ira.go.ug/download/ifrs-17-insurance-contracts-standards-implementation-guidelines-pdf/", "page_or_section": "Officiallisting lines246–270,turn122 view0", "supersedes_source_id": null, "source_status": "Discovery lead", "public_note": "Officialpage verifies 2021 IFRS 17 guidance exists;PDF click failed. Scope/obligation/effective-date contentunavailable. Officialguidance exists;detailedbinding status unverified Not admitted as decisive proof; source access or authentication remains open." }, { "source_id": "SRC-UGA-2026-C002", "iso3_or_regional": "UGA", "issuer": "Institute of Certified Public Accountants of Uganda", "title": "IFRS 17 Implementation Guidance 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.icpau.co.ug/sites/default/files/Resources/IFRS%2017%20IMPLEMENTATION%20GUIDANCE%20revised.pdf", "page_or_section": "Cover May 2023;purpose/disclaimerpp4–5;examplespp40–41,turn63 view4", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Openedprofessional technical guidance;IASBglobaldate notcountry-specific mandate. Professionalguidance;not supervisorendorsement" }, { "source_id": "SRC-UGA-2026-C003", "iso3_or_regional": "UGA", "issuer": "NIC Holdings Limited", "title": "Summary Consolidated and Separate Financial Statements 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://www.nic.co.ug/wp-content/uploads/2024/09/Summary-of-the-Consolidated-and-Separate-Financial-Statements-of-Nic-Holdings-Limited-for-The-Year-Ended-31-December-2023.pdf", "page_or_section": "Singlepage;amountslines90–92,125–131;auditderivation117–118,turn148 view2", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Summaryderivedfrom KPMGaudited accounts;insurance amountsappear in Group columns,not holding Companycolumns. Explicit IFRS 17 policy absentin obtained summary. Audited-deriveddomestic group summary;local insurer separate audit unverified Not admitted as decisive proof; source access or authentication remains open. Independently reopened: 2026-10-14; Single PDF page: lines3-25,47-50,56-92,117-131." }, { "source_id": "SRC-UGA-2026-C004", "iso3_or_regional": "UGA", "issuer": "NIC Insurance / Anthony Lubega Matovu, CFO NIC General Insurance Uganda", "title": "Celebrating the Accountants Week", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://nic.co.ug/celebrating-the-accountants-week/", "page_or_section": "Technicalareasbullet lines143–154,turn148 view1", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Opened CFOarticle discusses IFRS 17 implementation/complianceasinsurance accounting task;notaudited statements. Insurernarrative only" }, { "source_id": "SRC-BEN-2026-R001", "iso3_or_regional": "BEN", "issuer": "CIMA", "title": "Article422", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article422Etatscomptables.html", "page_or_section": "lines21-63", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Annual sector-accounting statements C1/C4/C11 etc prescribed; no IFRS17 reconciliation verified. Primary document independently inspected Independently reopened: 2026-10-14; lines21-63." }, { "source_id": "SRC-BFA-2026-R001", "iso3_or_regional": "BFA", "issuer": "CIMA", "title": "Article422", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article422Etatscomptables.html", "page_or_section": "lines21-63", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Annual sector-accounting statements C1/C4/C11 etc prescribed; no IFRS17 reconciliation verified. Primary document independently inspected Independently reopened: 2026-10-14; lines21-63." }, { "source_id": "SRC-CIV-2026-R001", "iso3_or_regional": "CIV", "issuer": "CIMA", "title": "Article422", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article422Etatscomptables.html", "page_or_section": "lines21-63", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Annual sector-accounting statements C1/C4/C11 etc prescribed; no IFRS17 reconciliation verified. Primary document independently inspected Independently reopened: 2026-10-14; lines21-63." }, { "source_id": "SRC-GNB-2026-R001", "iso3_or_regional": "GNB", "issuer": "CIMA", "title": "Article422", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article422Etatscomptables.html", "page_or_section": "lines21-63", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Annual sector-accounting statements C1/C4/C11 etc prescribed; no IFRS17 reconciliation verified. Primary document independently inspected Independently reopened: 2026-10-14; lines21-63." }, { "source_id": "SRC-MLI-2026-R001", "iso3_or_regional": "MLI", "issuer": "CIMA", "title": "Article422", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article422Etatscomptables.html", "page_or_section": "lines21-63", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Annual sector-accounting statements C1/C4/C11 etc prescribed; no IFRS17 reconciliation verified. Primary document independently inspected Independently reopened: 2026-10-14; lines21-63." }, { "source_id": "SRC-NER-2026-R001", "iso3_or_regional": "NER", "issuer": "CIMA", "title": "Article422", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article422Etatscomptables.html", "page_or_section": "lines21-63", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Annual sector-accounting statements C1/C4/C11 etc prescribed; no IFRS17 reconciliation verified. Primary document independently inspected Independently reopened: 2026-10-14; lines21-63." }, { "source_id": "SRC-SEN-2026-R001", "iso3_or_regional": "SEN", "issuer": "CIMA", "title": "Article422", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article422Etatscomptables.html", "page_or_section": "lines21-63", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Annual sector-accounting statements C1/C4/C11 etc prescribed; no IFRS17 reconciliation verified. Primary document independently inspected Independently reopened: 2026-10-14; lines21-63." }, { "source_id": "SRC-TGO-2026-R001", "iso3_or_regional": "TGO", "issuer": "CIMA", "title": "Article422", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/code-cima/fr/Article422Etatscomptables.html", "page_or_section": "lines21-63", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Annual sector-accounting statements C1/C4/C11 etc prescribed; no IFRS17 reconciliation verified. Primary document independently inspected Independently reopened: 2026-10-14; lines21-63." }, { "source_id": "SRC-BDI-2026-R001", "iso3_or_regional": "BDI", "issuer": "ARCA Burundi", "title": "2022 JLICB financial-statement sanction", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://arca.bi/images/D%C3%A9cisions%20et%20circulaires/D%C3%A9cision_540_93_057_du_16_12_2022_avertissement_et_amende_JLICB_Validation_irr%C3%A9guli%C3%A8re_%C3%A9tats_financiers.pdf", "page_or_section": "PDF p2 lines35-51", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Insurer argued accounting plan did not reflect IFRS17; regulator separately states domestic company must obey local plan. This is an attributed insurer argument, not current official IFRS17 nonadoption determination. Primary document independently inspected Independently reopened: 2026-10-14; PDF p2 lines35-51." }, { "source_id": "SRC-COM-2026-R001", "iso3_or_regional": "COM", "issuer": "BCC", "title": "Regulatory texts register", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://banque-comores.km/page/show/textes-reglementaires-de-la-bcc", "page_or_section": "HTML lines54-141", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Register includes banking/credit-institution reporting texts; no IFRS17 insurer requirement established. Central bank own IFRS accounts are not domestic insurer adoption. Primary document independently inspected Independently reopened: 2026-10-14; HTML lines54-141." }, { "source_id": "SRC-DJI-2026-R001", "iso3_or_regional": "DJI", "issuer": "Djibouti Official Journal", "title": "Insurance law40/AN/99", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.journalofficiel.dj/texte-juridique/loi-n40-an-99-4eme-l-fixant-la-reglementation-applicable-aux-entreprises-dassurance/", "page_or_section": "Article27-5, HTML line1161", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Accounting/returns rules to be fixed by ministerial decree; old general law does not establish IFRS17 status asof2026. Primary document independently inspected Independently reopened: 2026-10-14; Article27-5, HTML line1161." }, { "source_id": "SRC-ETH-2026-R001", "iso3_or_regional": "ETH", "issuer": "AABE", "title": "IFRS17 implementation meeting", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://aabe.gov.et/2024/12/13/aabe-engages-with-ethiopian-insurance-association-officials-on-ifrs-17-implementation-matters/", "page_or_section": "HTML lines46-52; event3December2024", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Authority says2023 deadline has passed; many insurers struggling and raises noncompliance consequences. Binding instrument/perimeter and current compliance not established. Primary document independently inspected Independently reopened: 2026-10-14; HTML lines46-52; event3December2024." }, { "source_id": "SRC-RWA-2026-R001", "iso3_or_regional": "RWA", "issuer": "SanlamAllianz Rwanda", "title": "Local financial statement register", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A3", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://rw.sanlamallianz.com/life-insurance/financial-statement", "page_or_section": "HTML lines15-32", "supersedes_source_id": null, "source_status": "Context only: issuer financial-statement index; direct2025 report registered separately", "secondary_verified_date": "2026-10-18", "public_note": "2024/2025 local audited filings listed; report PDFs404. Titles alone not D4 evidence. Primary document independently inspected Independently reopened: 2026-10-14; HTML lines15-32. A fresh direct2025 local report URL is now registered as SRC-RWA-2026-S2001. Historical404 candidate URLs remain historical failed attempts; the index alone is not audited financial statements. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-SOM-2026-R001", "iso3_or_regional": "SOM", "issuer": "Central Bank of Somalia", "title": "Regulatory Guidelines", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://centralbank.gov.so/regulatory-guidelines/", "page_or_section": "HTML lines124-131", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Takaful2025 financial-reporting regulations listed with2026 audit guidance; titles do not establish IFRS17 contents. Primary document independently inspected Independently reopened: 2026-10-14; HTML lines124-131." }, { "source_id": "SRC-SSD-2026-R001", "iso3_or_regional": "SSD", "issuer": "Bank of South Sudan", "title": "Supervision and Regulation", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://boss.gov.ss/supervision-regulation/", "page_or_section": "HTML lines116-123", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Insurance/pension oversight and solvency monitoring described; no IFRS17-specific action or incompatible reporting rule established. Primary document independently inspected Independently reopened: 2026-10-14; HTML lines116-123." }, { "source_id": "SRC-TZA-2026-R001", "iso3_or_regional": "TZA", "issuer": "TIRA", "title": "IFRS17 Implementation Guidelines2022", "publication_date": null, "effective_date": "2022-04-25", "accessed_date": "2026-10-14", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "English and Kiswahili", "canonical_url": "https://www.tira.go.tz/uploads/documents/en-1660294599-Guidelines%20on%20the%20Implementation%20of%20IFRS%2017,%202022.pdf", "page_or_section": "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", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "SRC-TZA-2026-R002", "iso3_or_regional": "TZA", "issuer": "TIRA", "title": "2024 Annual Market Performance Report", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.tira.go.tz/uploads/documents/en-New%20Annual%20Insurance%20Market%20Performance%20Report%202024.pdf", "page_or_section": "Publication-period pagePDFp4 (October2025); Chart3.17 printedp40/PDFp74; appendix3A PDFp176; appendix3B PDFp180; appendix3E PDFp188", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "SRC-UGA-2026-R001", "iso3_or_regional": "UGA", "issuer": "IRA Uganda", "title": "Regulatory Returns Forms", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://ira.go.ug/downloads/regulatory-returns-forms/", "page_or_section": "HTML lines248-265", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS17 annual and quarterly RBS templates explicitly listed for domestic life/general/reinsurance/HMO classes. Establishes operational template issuance, not actual template contents or enforcement effectiveness. Primary document independently inspected Independently reopened: 2026-10-14; HTML lines248-265." }, { "source_id": "SRC-UGA-2026-R002", "iso3_or_regional": "UGA", "issuer": "IRA Uganda", "title": "Implementation Framework", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://ira.go.ug/download/guidance-for-a-framework-to-promote-implementation-of-ifrs-17-standard/", "page_or_section": "HTML lines246-270; created10February2021 updated19October2021", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "IFRS17 framework registered; download failed. Binding dates/perimeter not confirmed from actual PDF. Primary document independently inspected Independently reopened: 2026-10-14; HTML lines246-270; created10February2021 updated19October2021." }, { "source_id": "SRC-KEN-2026-R001", "iso3_or_regional": "KEN", "issuer": "Kenya Law", "title": "Insurance Act consolidated 11 December 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://new.kenyalaw.org/akn/ke/act/1985/1/eng%402023-12-11", "page_or_section": "s54(1), (1A), (5); s54A; s56(1)", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Insurer annual accounts must follow IFRS and prescribed Kenyan accepted standards; IFRS defined as IASB standards or Kenyan standards developed by ICPAK. Group accounts separately addressed. This is not IFRS17-specific endorsement by itself. Primary document independently inspected Independently reopened: 2026-10-13; s54(1), (1A), (5); s54A. Independently reopened: 2026-10-13; s54(1), (1A), (5); s54A. Fresh18October2026 primary-host HTML read; binding statute, not non-binding official commentary. IFRS/accepted Kenyan alternatives do not alone establish IFRS17-specific adoption. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-KEN-2026-R002", "iso3_or_regional": "KEN", "issuer": "Insurance Regulatory Authority; official Parliament of Kenya repository", "title": "Insurance Industry Annual Report 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://libraryir.parliament.go.ke/bitstreams/ff8504d6-971d-462c-8563-391e4fb02dfe/download", "page_or_section": "printed p15 / PDF p36, section2.6.5; printed pxvii / PDF p20; printed p60 / PDF p81, Table44 narrative", "supersedes_source_id": null, "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "IFRS17 implementation effective January2023; technical guidance on aggregation/discounting/risk adjustment/transition; ongoing postimplementation reviews and solvency alignment. Table44 uses Annual Audited IFRS17 Returns across insurers, microinsurers and reinsurers, explicitly identifying missing or substitute unaudited filings. Visually checked p36 because OCR is noisy. Primary document independently inspected Independently reopened: 2026-10-13; printed p15 / PDF p36, section2.6.5; printed pxvii / PDF p20; printed p60 / PDF p81, Table44 narrative. Independently reopened: 2026-10-13; printed p15 / PDF p36, section2.6.5; printed pxvii / PDF p20; printed p60 / PDF p81, Table44 narrative. Secondary review18October2026: exact source publication date not verified. Prior registered2026-05-26 is retained as repository-date metadata pending provenance, not asserted as publication date. No date invented. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-KEN-2026-R003", "iso3_or_regional": "KEN", "issuer": "Jubilee Holdings; KPMG Kenya", "title": "Jubilee Holdings Annual Integrated Report2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.jubileeinsurance.com/ke/wp-content/uploads/2025/05/Jubilee-Holdings-Annual-Integrated-Report-2024.pdf.pdf", "page_or_section": "printed/PDF p80 opinion; p95 note2(a); p97 note2(c)(i); p127 risk adjustment; p251 restatement", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Auditor opinion states year-end2024 IFRS conformity, but audit-scope opening refers to2023 and pages24-165: visually confirmed internal date/page inconsistency. Note2(a) says second year applying IFRS17; life and health contracts covered. Treat as corroboration with recorded defect; do not use as flawless proof of2024 audit scope. p127 references IRA risk-adjustment guideline, not substitute for direct instrument. Primary document independently inspected Independently reopened: 2026-10-13; printed/PDF p80 opinion; p95 note2(a); p97 note2(c)(i); p127 risk adjustment; p251 restatement. Independently reopened: 2026-10-13; printed/PDF p80 opinion; p95 note2(a); p97 note2(c)(i); p127 risk adjustment; p251 restatement." }, { "source_id": "SRC-KEN-2026-R004", "iso3_or_regional": "KEN", "issuer": "Jubilee Holdings; PwC Kenya", "title": "Jubilee Holdings Annual Integrated Report2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://jubileeinsurance.com/group/wp-content/uploads/2024/06/Jubilee-Insurance-2023-Annual-Report-Final.pdf", "page_or_section": "PDF p60 / printed p60 key audit matter; PDF p74 / printed p74 note2.2", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Actual PDF open: IFRS17 adopted1January2023, audited key matter and comparative restatement; locally headquartered group with Kenya business. Does not establish every domestic subsidiary statutory filing. Primary document independently inspected Independently reopened: 2026-10-13; PDF p60 / printed p60 key audit matter; PDF p74 / printed p74 note2.2. Independently reopened: 2026-10-13; PDF p60 / printed p60 key audit matter; PDF p74 / printed p74 note2.2." }, { "source_id": "SRC-ZAF-2026-R001", "iso3_or_regional": "ZAF", "issuer": "South African Government", "title": "Insurance Act18 of2017", "publication_date": "2018-01-18", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.gov.za/sites/default/files/gcis_document/201801/41388gon32insuranceact2017.pdf", "page_or_section": "Insurance Act18/2017 s46(1), Gazette/PDF p72; s47 audit requirement", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Insurers and controlling companies must prepare AFS under IASB IFRS; foreign branches, Lloyds underwriters and Lloyds excepted from this particular annual-statement duty. Official government landing page records1July2018 commencement. Primary document independently inspected Independently reopened: 2026-10-13; s46(1), Gazette printed p72 / PDF p72. Independently reopened: 2026-10-13; s46(1), Gazette printed p72 / PDF p72. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2026-R002", "iso3_or_regional": "ZAF", "issuer": "OUTsurance Group; external auditor", "title": "OUTsurance Group Annual Financial Statements2026", "publication_date": "2026-09-10", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://group.outsurance.co.za/globalassets/documents/investor-relations/reports-and-results/2026/ogl-annual-financial-statements-2026.pdf", "page_or_section": "printed p12 / PDF p13 auditor opinion; printed p58 / PDF p59 segments; printed p116-117 / PDF p117-118 note27.11", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Audited consolidated/separate year ended30June2026 with IASB IFRS opinion; IFRS17 insurance contract KAM p15-17; identified SouthAfrican operations and explicit life/nonlife policy estimates. FY2026 source is newer than FY2025 and existed before cutoff. Group also includes overseas operations: do not assign all consolidated activity to SouthAfrica. Primary document independently inspected Independently reopened: 2026-10-13; printed p12 / PDF p13 auditor opinion; printed p58 / PDF p59 segments; printed p116-117 / PDF p117-118 note27.11. Independently reopened: 2026-10-13; printed p12 / PDF p13 auditor opinion; printed p58 / PDF p59 segments; printed p116-117 / PDF p117-118 note27.11. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZAF-2026-R003", "iso3_or_regional": "ZAF", "issuer": "Old Mutual Insure; auditor", "title": "Old Mutual Insure AFS2024", "publication_date": "2025-04-25", "effective_date": null, "accessed_date": "2026-10-13", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.oldmutual.co.za/om-docs/blt5defb0aef5e5f713/omi-annual-report-2024.pdf", "page_or_section": "PDF/printed p10 auditor opinion; p11 insurance/reinsurance KAM", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Actual audited local-company IASB IFRS opinion; expressly appliesIFRS17; insurance liabilitiesR3865m versusR3971m2023, reinsurance assetsR2365m versusR2586m2023. This is nonlife subsidiary evidence, not OldMutualLife or broad life market evidence. Primary document independently inspected Independently reopened: 2026-10-13; PDF/printed p10 auditor opinion; p11 insurance/reinsurance KAM. Independently reopened: 2026-10-13; PDF/printed p10 auditor opinion; p11 insurance/reinsurance KAM. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-MWI-2026-R001", "iso3_or_regional": "MWI", "issuer": "NICO Holdings plc", "title": "NICO Annual Report2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-14", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://nicomw.com/download/21/annual-reports/245071/2024-annual-report.pdf", "page_or_section": "PDFpp88-90,102,108", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Actualofficial278pagePDFread Primary document independently inspected Independently reopened: 2026-10-14; PDFpp88-90,102,108." }, { "source_id": "SRC-SYC-2026-R001", "iso3_or_regional": "SYC", "issuer": "Financial Services Authority Seychelles", "title": "Circular8of2023", "publication_date": "2023-10-03", "effective_date": "2024-01-01", "accessed_date": "2026-10-14", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://fsaseychelles.sc/component/edocman/circular-no-8-of-2023-effective-date-for-implementation-of-ifrs-17/download?Itemid=", "page_or_section": "Single PDF page dated3 October2023, paragraphs1–3; effective date in paragraph3", "supersedes_source_id": null, "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "ActualPDFdirectdownloadread; webloginredirectnotproof Primary document independently inspected Independently reopened: 2026-10-14; singlepageparagraph3. | Fresh unauthenticated direct public PDF succeeded18 October2026 despite web-tool login redirect. All Insurance Act2008 licensees addressed; no legal-equivalence/full-exemption inference. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-AGO-2026-G001", "iso3_or_regional": "AGO", "issuer": "ENSA; filed with Comissão do Mercado de Capitais", "title": "Relatório e Contas de 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.cmc.ao/sites/default/files/2025-04/ENSA_%20Relat%C3%B3rio%20%26%20Contas%20de%202024_0.pdf", "page_or_section": "PDF p. 46, note 2; PDF p. 9 corporate information", "source_status": "Content inspected; recovered record", "public_note": "ENSA states that its separate 2024 accounts use the PCES approved by ARSEG Norma Regulamentar 5/23. Corporate information identifies EY; the audit opinion itself was not authenticated. This is not an IFRS 17 compliance statement. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Annual report and financial statements; accounting notes inspected | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-SWZ-2026-G001", "iso3_or_regional": "SWZ", "issuer": "Financial Services Regulatory Authority", "title": "Circular No. 1 of 2020 – IFRS 17 Transition and Progress Report Requirements", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.fsra.co.sz/circulars/2020/FSRA%20IFRS%2017%20TRANSITION%20AND%20PROGRESS%20REPORT%20REQUIREMENTS-February%202020.pdf", "page_or_section": "PDF pp. 1, 3–4, sections A–C; appendix pp. 7–9", "source_status": "Content inspected; recovered record", "public_note": "The section-33 circular covers insurers/reinsurers, requiring plans, progress reports and reconciliation for early adopters. Its January 2022 date predates the later international deferral and does not establish the current domestic effective requirement. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Supervisor circular" }, { "source_id": "SRC-SWZ-2026-G002", "iso3_or_regional": "SWZ", "issuer": "Eswatini Royal Insurance Corporation", "title": "Integrated Report 2024", "publication_date": "2026-06-23", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.esric.co.sz/corporate/publications/annualreport/docs/2024.pdf", "page_or_section": "PDF pp. 33–34 / printed pp. 31–32 audit; PDF p. 41 / printed p. 39 note 2.14; PDF pp. 35–36 statements", "source_status": "Content inspected; recovered record", "public_note": "PwC gives an unmodified opinion on ESRIC consolidated and separate 2024 statements. IFRS 17 accounting models and contract amounts with 2023 comparatives are explicit. The Corporation itself is an operating insurer. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-LSO-2026-G001", "iso3_or_regional": "LSO", "issuer": "Central Bank of Lesotho / Lesotho Government Gazette", "title": "Insurance (Financial Reporting Requirements) Regulations, 2016 – Legal Notice 124 of 2016", "publication_date": "2016-10-21", "effective_date": "2016-10-21", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://centralbank.org.ls/wp-content/uploads/Insurance-Financial-Reporting-Requirements-Regulations-2016.pdf", "page_or_section": "PDF pp. 18–22 / Gazette pp. 926–930, regulations 2, 3, 6(4), 7 and 9", "source_status": "Content inspected; recovered record", "public_note": "Regulation 6(4) requires insurer IFRS audited accounts and regulation 3 covers licensed business; prescribed returns are separate. It predates IFRS 17 and establishes a generic route rather than current endorsement or date. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Gazetted regulations" }, { "source_id": "SRC-LSO-2026-G002", "iso3_or_regional": "LSO", "issuer": "Central Bank of Lesotho", "title": "Clarifications IFRS-17", "publication_date": "2026-07-30", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://centralbank.org.ls/wp-content/uploads/Clarifications-IFRS-17.pdf", "page_or_section": "PDF pp. 3–7, pilot testing, BSA, redesigned returns and capital/solvency questions", "source_status": "Content inspected; recovered record", "public_note": "The 30 July 2026 clarifications describe prospective IFRS 17 return and supervisory-tool redesign linked to BSA. Existing BSA submissions do not prove the redesigned mechanism is operational. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original type: Official procurement clarification | Original binding description: Non-binding programme" }, { "source_id": "SRC-MWI-2026-G001", "iso3_or_regional": "MWI", "issuer": "NICO Life Insurance Company Limited", "title": "Summary financial statements for the year ended 31 December 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://nico-life.com/download/24/financials/244141/financial-statements-for-the-year-ended-31-december-2024.pdf", "page_or_section": "Single-page publication, summary statements, basis and Deloitte ISA 810 report at lower right", "source_status": "Content inspected; recovered record", "public_note": "The local operating life insurer publishes insurance contract amounts and an IFRS 17 transition-adjustment line. Deloitte reports a fair summary and identifies an underlying unmodified audit dated 28 March 2025; full required notes are expressly omitted. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Audited summary financial statements | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-MUS-2026-G001", "iso3_or_regional": "MUS", "issuer": "Financial Services Commission / Mauritius legislation", "title": "Insurance Act 2005 – official consolidated text", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.fscmauritius.org/media/t5fh4rcv/the-insurance-act.pdf", "page_or_section": "PDF pp. 21–22 section 5; pp. 69–72 sections 49–51", "source_status": "Content inspected; recovered record", "public_note": "Accounts/audits/submission duties and supervisory powers are stated. Captive business is separately treated and specified exclusions are possible. This text does not name IFRS 17. Consolidation carries an authoritative-text caveat. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original type: Official consolidated legislation" }, { "source_id": "SRC-MUS-2026-G002", "iso3_or_regional": "MUS", "issuer": "Financial Services Commission / Mauritius legislation", "title": "Financial Services Act – amended as at 1 September 2026", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.fscmauritius.org/media/yolfunfm/financial-services-act-amended-as-at-01-sept-26.pdf", "page_or_section": "PDF pp. 44–45, section 30(1), (4)–(6)", "source_status": "Content inspected; recovered record", "public_note": "Section30 annual IFRS filings are subject to Global Business alternatives, exemptions and Authorised Company exclusion. It is not an IFRS 17-specific insurer annual mandate. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original type: Official consolidated legislation" }, { "source_id": "SRC-MUS-2026-G003", "iso3_or_regional": "MUS", "issuer": "Swan Special Risks Company Limited", "title": "Annual Report – year ended 31 December 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.swanforlife.com/media/358955/ssrannual-report-202530032026.pdf", "page_or_section": "PDF pp. 33–38 / printed6–6(e) audit; pp. 53–54 / printed21–22 note 2.4", "source_status": "Content inspected; recovered record", "public_note": "BDO gives an unmodified individual-insurer opinion. IFRS 17 KAM addresses MUR 119m liabilities and MUR 115m reinsurance assets under PAA; note 2.4 applies the policies. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-MUS-2026-G004", "iso3_or_regional": "MUS", "issuer": "Swan Life Ltd", "title": "Annual Report 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.swanforlife.com/media/352729/swan-life-ltd-annual-report-2023.pdf", "page_or_section": "PDF pp. 35–39 audit;44–45 note 2.1 / printed66–75 and 84–87", "source_status": "Content inspected; recovered record", "public_note": "KPMG covers consolidated and separate accounts. IFRS 17 adoption and restated comparatives are explicit; period is 2023, not 2024/2025. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-MUS-2026-G005", "iso3_or_regional": "MUS", "issuer": "MUA Ltd", "title": "Annual Report 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.mua.mu/sites/default/files/2025-11/MUA-Annual-Report-2024.pdf", "page_or_section": "PDF pp. 49–51 auditor/statements; note 1", "source_status": "Content inspected; recovered record", "public_note": "PwC opinion dated15 August 2025 covers consolidated and separate MUA. Separate company is a holding perimeter with blank insurance balances; group amounts are not attributed to underwriting subsidiaries. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-MOZ-2026-G001", "iso3_or_regional": "MOZ", "issuer": "Ministério das Finanças; hosted by ISSM", "title": "Diploma Ministerial n.º222/2010 – Plano de Contas do sector segurador", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.issm.gov.mz/wp-content/uploads/2025/05/Diploma-Ministerial-222-2010-1.pdf", "page_or_section": "Official PDF identity; cover/retrieved text; relevant scanned endorsement passage not verified", "source_status": "Content inspected; recovered record", "public_note": "Actual supervisor-hosted94-page instrument recovered after web failure. Legal-document identity is authenticated; no claim of current IFRS 17 incorporation or exclusion is made without decisive clauses and amendments. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Official legal instrument PDF; partial extraction" }, { "source_id": "SRC-MOZ-2026-G002", "iso3_or_regional": "MOZ", "issuer": "Hollard Moçambique Companhia de Seguros, S.A.R.L.", "title": "Demonstrações financeiras e outra informação estatutária – exercício findo a30 de Junho 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.hollard.co.mz/binaries/content/assets/hollardcomz/about-us/financial-results/seguros-directors-report-2025-pt.pdf", "page_or_section": "PDF p. 2, Relatório do auditor independente, Nossa opinião", "source_status": "Content inspected; recovered record", "public_note": "PwC unmodified opinion identifies the ISSM sector framework, Diploma Ministerial222/2010 of 17 December. Domestic separate local-framework reporting is verified, not IFRS 17. Full notes referred to by the report are not in the two-page publication. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Published financial statements and reproduced auditor report | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-MOZ-2026-G003", "iso3_or_regional": "MOZ", "issuer": "Hollard Vida Companhia de Seguros (Moçambique), S.A.", "title": "Demonstrações financeiras e outra informação estatutária – exercício findo a30 de Junho 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.hollard.co.mz/binaries/content/assets/hollardcomz/about-us/financial-results/vida-directors-report-2025-pt.pdf", "page_or_section": "PDF p. 2, Relatório do auditor independente, Nossa opinião", "source_status": "Content inspected; recovered record", "public_note": "PwC unmodified opinion identifies the ISSM sector framework, Diploma Ministerial222/2010 of 17 December. Domestic separate local-framework reporting is verified, not IFRS 17. Full notes referred to by the report are not in the two-page publication. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Published financial statements and reproduced auditor report | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-NAM-2026-G001", "iso3_or_regional": "NAM", "issuer": "NAMFISA", "title": "Annexure A – IFRS 17 Position Paper", "publication_date": "2023-09-15", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.namfisa.com.na/download/5-annexure-a-ifrs-17-position-paper/", "page_or_section": "PDF pp. 4–5 readiness survey;10–11 recommendations", "source_status": "Content inspected; recovered record", "public_note": "The15 September 2023 paper surveys life/non-life/medical-aid preparedness, notes potentially out-of-scope products and recommends interim old returns and a later hybrid approach. Recommendations do not prove 2025 deployment. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Official position paper | Original binding description: Non-binding recommendation" }, { "source_id": "SRC-NAM-2026-G002", "iso3_or_regional": "NAM", "issuer": "NAMFISA", "title": "Directive I/LTI/01/2024 and I/STI/01/2024 – Submission of Quarterly Reports and Audited Annual Financial Statements", "publication_date": "2024-01-31", "effective_date": "2024-01-31", "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.namfisa.com.na/download/i-lti-01-2024-i-sti-01-2024-submission-of-quarterly-reports-and-audited-annual-financial-statements/", "page_or_section": "PDF pp. 1–3 authority;5–9 paragraphs 4.1–4.4 and 6.1", "source_status": "Content inspected; recovered record", "public_note": "31 January 2024 directive retains existing prudential returns pending ERS realignment; prescribes valuation/additional annual data and short-term IFRS 17 measurement permission with notification. This historical instrument is not a blanket annual-accounting law. Current 2026 FIMA circular is registered separately. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Binding supervisor directive" }, { "source_id": "SRC-NAM-2026-G003", "iso3_or_regional": "NAM", "issuer": "Namibia Special Risks Insurance Association Limited", "title": "Consolidated and Separate Annual Financial Statements for year ended 31 March 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.nasria.com.na/AR_2024.pdf", "page_or_section": "PDF pp. 5–7 auditor;42–43 / printed41–42 note 2; policy1.13", "source_status": "Content inspected; recovered record", "public_note": "PwC signed unmodified opinion covers consolidated and separate NASRIA accounts. Note2 adopts IFRS 17 using retrospective transition from 1 April 2022 with comparative adjustments and PAA. One local non-life separate implementation is authenticated. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-NAM-2026-G004", "iso3_or_regional": "NAM", "issuer": "Renaissance Health Medical Aid Fund", "title": "Annual Financial Statements for year ended 31 December 2023 – Draft 9", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://rmanam.com/wp-content/uploads/2024/06/Renaissance-2023-IFRS-17-Financial-statements-IFRS-Draft-9.pdf", "page_or_section": "PDF pp. 6–8 auditor wording; final PDF p. 8 visual check;12–16", "source_status": "Discovery only", "public_note": "The file contains PwC unmodified-opinion wording but final p8 has no signature and a blank date. It is not an authenticated final audit and is excluded from decisive D4 evidence. The entity is a medical aid fund. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Unverified draft" }, { "source_id": "SRC-NAM-2026-G005", "iso3_or_regional": "NAM", "issuer": "NAMFISA", "title": "Circular I/LTI/03/2026 and I/STI/03/2026 – Matters related to implementation of FIMA 2021", "publication_date": "2026-07-13", "effective_date": "2026-07-13", "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.namfisa.com.na/download/i-lti-03-2026-i-sti-03-2026-matters-related-to-the-implementation-of-fima-2021-act-no-2-of-2021/?wpdmdl=36878", "page_or_section": "Dated heading; paragraphs 1.2, 3, 5.3–5.4; Annual Financial Statements Reporting Requirements", "source_status": "Content inspected; recovered record", "public_note": "Original DOCX confirms FIMA commenced1 May 2026 and old acts were repealed. Paragraph5.4 retains IFRS 4 capital data pending amendment for IFRS 17. Annual filing provisions apply for years ending on/after 1 May 2027. These are not claimed as IFRS 17 accounting-adoption dates. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Supervisor circular (original DOCX)" }, { "source_id": "SRC-SYC-2026-G001", "iso3_or_regional": "SYC", "issuer": "SACOS Group Limited", "title": "Consolidated financial statements for year ended 31 December 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sacos.sc/wp-content/uploads/2026/01/SGL-AFS2024.pdf", "page_or_section": "PDF pp. 7–12 / printed4–9 audit; p. 5 activities;17–23 notes 2.1/2.4.2;13–16 statements", "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Pool & Patel unmodified consolidated opinion signed 11 December 2025 includes emphasis on manual life-system reconciliations. IFRS 17 policies/amounts/comparatives explicit. Company underwrites non-life but separate opinion is not established. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZMB-2026-G001", "iso3_or_regional": "ZMB", "issuer": "Specialty Emergency Services Limited", "title": "Financial Statements for year ended 31 December 2023 – stand-alone signed AFS", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.ses-unisure.com/wp-content/uploads/2024/08/SES-2023-Stand-Alone-Signed-AFS.pdf", "page_or_section": "PDF pp. 7–10 audit;16–20 / printed15–19 notes 1–3.2; p. 14 equity", "source_status": "Content inspected; recovered record", "public_note": "BDO unmodified opinion covers the local life/health Company. IFRS 17 adoption/models/transition amounts explicit. Transition-date and model wording vary between note 3.1 and KAM, retained as a limitation. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence" }, { "source_id": "SRC-ZMB-2026-G002", "iso3_or_regional": "ZMB", "issuer": "Pensions and Insurance Authority", "title": "Annual Report 2024", "publication_date": "2025-09-03", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.pia.org.zm/?wpdmpro=pia-annual-report-2024", "page_or_section": "PDF pp. 28, 48–49 and 74–75", "source_status": "Content inspected; recovered record", "public_note": "PIA reports revised returns planned for 2025, four thematic inspections including IFRS 17, and 37 off-site analyses focused on compliance/stability. This is supervisory activity, not the full accounting endorsement instrument. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Official supervisory annual report | Original binding description: Official implementation monitoring" }, { "source_id": "SRC-ZMB-2026-G003", "iso3_or_regional": "ZMB", "issuer": "Pensions and Insurance Authority", "title": "Annual Report 2025", "publication_date": "2026-09-02", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.pia.org.zm/?wpdmpro=pia-annual-report-2025-1", "page_or_section": "PDF pp. 72–73 findings;93 transition effects;104 reinsurance source", "source_status": "Content inspected; recovered record", "public_note": "Current report continues compliance inspections/off-site review and reports improved IFRS 17 audited reporting. Industry aggregates do not substitute for individual insurer audit inspection. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Official supervisory annual report | Original binding description: Official implementation monitoring" }, { "source_id": "SRC-ZWE-2026-G001", "iso3_or_regional": "ZWE", "issuer": "Insurance and Pensions Commission", "title": "2024 Annual Report", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://ipec.co.zw/wp-content/uploads/2025/06/2024-IPEC-ANNUAL-REPORT.pdf", "page_or_section": "PDF p. 63, IFRS 17-compliant financial statements; p. 82 ICT portal section", "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "IPEC reports high life/non-life and low funeral/microinsurer first-submission compliance. It assessed submissions, identified valuation/disclosure/reconciliation deficiencies and developed an IFRS 17-compliant portal; implementation is uneven. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Official supervisory annual report | Original binding description: Official implementation monitoring | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZWE-2026-G002", "iso3_or_regional": "ZWE", "issuer": "Insurance and Pensions Commission", "title": "Circular15 of 2025 – IFRS 17 Industry Feedback Session", "publication_date": "2025-05-20", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://ipec.co.zw/storage/findata/vfm-admin/vfm-downloader.php?h=eba025088dcd873fa89c1b0c6ad46b1e&q=dXBsb2Fkcy9JbnN1cmFuY2UvQ2lyY3VsYXJzLzIwMjUvQ0lSQ1VMQVIlMjAxNSUyME9GJTIwMjAyNSUyMC0lMjBJRlJTJTIwMTclMjBJTkRVU1RSWSUyMEZFRURCQUNLJTIwU0VTU0lPTi5wZGY%3D", "page_or_section": "Circular15/2025 dated20 May2025, PDF p1 paragraphs1–3", "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Actual circular invites insurers/reinsurers/funeral assurers to discuss submitted31 December 2023 IFRS 17 statements and ongoing expectations, corroborating feedback beyond training. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Supervisor circular | Original binding description: Official supervisory instruction | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZWE-2026-G003", "iso3_or_regional": "ZWE", "issuer": "Insurance and Pensions Commission", "title": "Circular8 of 2025 – 2024 Financial Reporting", "publication_date": "2025-03-27", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://ipec.co.zw/storage/findata/vfm-admin/vfm-downloader.php?h=2bae99feb0bbab69008166b9c34beb8d&q=dXBsb2Fkcy9JbnN1cmFuY2UvQ2lyY3VsYXJzLzIwMjUvQ2lyY3VsYXIlMjA4JTIwb2YlMjAyMDI1JTIwLSUyMDIwMjQlMjBGaW5hbmNpYWwlMjBSZXBvcnRpbmcucGRm", "page_or_section": "Circular8/2025 dated27 March2025, PDF pp1–2 paragraphs2–10", "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "27 March 2025 SI69/2020 circular requires supplemental currency-conversion disclosures and references penalties. Its31 May extension is explicitly for pension/provident funds, not a blanket insurer IFRS 17 deferral. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Binding supervisor circular | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZWE-2026-G004", "iso3_or_regional": "ZWE", "issuer": "Fidelity Life Assurance of Zimbabwe Limited", "title": "Annual Report 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.fidelitylife.co.zw/wp-content/uploads/2026/05/FLA_Annual-Report-2024-1.pdf", "page_or_section": "PDF pp. 70–74 Grant Thornton audit; p. 84 notes 1–2; IFRS 17 implementation discussion", "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Grant Thornton qualifies consolidated opinion for IAS21 and IFRS 17 modelling/data outputs. Further enhancements may materially change liabilities/revenue/service expenses. Separate operating-company audit coverage not authenticated. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZWE-2026-G005", "iso3_or_regional": "ZWE", "issuer": "Old Mutual Zimbabwe Limited; FINSEC filing", "title": "Annual Report 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://finsec.co.zw/download/old-mutual-zimbabwe-limited-annual-report-2025/", "page_or_section": "PDF pp. 25–31 audit;43 estimates;46 revenue policies", "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Actual exchange-hosted PDF has unmodified consolidated/separate holding-company opinion and IFRS 17 KAM. Operating-subsidiary own separate audits are not established. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original binding description: Audited reporting evidence | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-ZWE-2026-G006", "iso3_or_regional": "ZWE", "issuer": "Cell Insurance Company (Private) Limited", "title": "Annual financial statements for year ended 31 December 2024 (issuer filename abridged financial statements)", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://cellgroup.co.zw/wp-content/uploads/2026/02/Cell-Insurance-Abridged-Financial-Statements-2024.pdf", "page_or_section": "PDF pp. 5–7 audit;21–23 policies;43 note 17", "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Actual primary PDF has Grant Thornton unmodified individual-company opinion signed 16 June 2025, IFRS 17 revenue KAM, policies and comparative amounts. Repeated consolidated headers do not change the expressly individual Company audit perimeter. | Original registration and findings reconstructed on 2026-10-17 from prior tool-code history. No new retrieval is claimed. | Original local source copy was removed by workspace pruning; the hash, where present, is recovered from the original recorded download output. | Original type: Audited individual insurer financial statements | Original binding description: Audited reporting evidence | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-BDI-2026-G001", "iso3_or_regional": "BDI", "issuer": "Agence de Régulation et de Contrôle des Assurances (ARCA)", "title": "Rapport annuel du secteur des assurances du Burundi, exercice 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://arca.bi/images/Rapports%20annuels/Rapport_annuel_secteur_des_assurances_du_Burundi_Exercice_2024_ARCA_VF.pdf", "page_or_section": "PDF/printed pp 10, 12–13, 18 and 20–21; annex sector statements pp 58 onward", "source_status": "Content inspected; recovered record", "public_note": "The report identifies 23 licensed insurers (12 non-life, 11 life), lists 2024 regulatory measures, and warns that some companies did not supply complete or certified statements. It contains sector accounting information but does not establish an IFRS 17 requirement or local audited IFRS 17 application. | 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" }, { "source_id": "SRC-COM-2026-G001", "iso3_or_regional": "COM", "issuer": "Banque Centrale des Comores", "title": "Rapport annuel 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://banque-comores.km/uploads/BCC_Rapport-Annuel-2025.pdf", "page_or_section": "PDF pp 8–9 (two-page spreads printed pp 14–17) and PDF p 58 (printed pp 114–115)", "source_status": "Content inspected; recovered record", "public_note": "The governor describes the new statutes extending BCC insurance supervision and drafting of implementing laws and regulations. Regulatory work on insurance is reported among 2025 activities. These passages contain no insurer IFRS 17 adoption rule. | 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" }, { "source_id": "SRC-DJI-2026-G001", "iso3_or_regional": "DJI", "issuer": "Présidence de la République de Djibouti / Journal Officiel", "title": "Décret n° 2025-320/PR/MEFI portant homologation des normes internationales édictées par l’IFAC", "publication_date": "2026-01-05", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.journalofficiel.dj/texte-juridique/decret-n-2025-320-pr-mefi-portant-homologation-et-rendant-obligatoire-lapplication-des-normes-internationales-edictees-par-lifac-et-applicable-a-lordre-des-experts-comptable/", "page_or_section": "Articles 1–8; official webpage lines 67–174; publication banner lines 47–50", "source_status": "Content inspected; recovered record", "public_note": "The decree makes listed professional quality-management, auditing, review, assurance and related-services standards executable. Article 7 applies the professional standards from accounting year 2024. This is not an adoption of IFRS 17 insurer accounting. | 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 decree | Original binding description: Binding; professional audit/assurance standards only" }, { "source_id": "SRC-ERI-2026-G001", "iso3_or_regional": "ERI", "issuer": "National Insurance Corporation of Eritrea Share Company (NICE)", "title": "Annual Report & Financial Statements 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://niceritrea.com/downloads/financial_statement_2024.pdf", "page_or_section": "PDF pp 18–19 (printed pp 16–17), pp 30–31 (printed pp 28–29)", "source_status": "Content inspected; recovered record", "public_note": "Audit Services Corporation gives an unmodified IFRS opinion dated 5 May 2025 for the local company. The policies describe unearned-premium calculations and a 10% technical provision. No explicit IFRS 17 application, transition or IFRS 17 measurement policy is supplied. | 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." }, { "source_id": "SRC-ETH-2026-G001", "iso3_or_regional": "ETH", "issuer": "Zemen Insurance Share Company", "title": "Annual Report 2024/25", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://zemeninsurance.com/wp-content/uploads/ANNUAL-REPORT-2024-25.pdf", "page_or_section": "PDF pp 28–29 (printed pp 26–27), pp 30–31 (printed pp 28–29), pp 54–57 (printed pp 52–55), note 3.3", "source_status": "Content inspected; recovered record", "public_note": "A local-company unmodified IFRS audit dated 10 December 2025 accompanies FY2025 statements. Note 3.3 explicitly applies IFRS 17 PAA to insurance and reinsurance contracts. Insurance revenue and service expenses are presented for 2025 with 2024 comparatives. Some earlier standards-table wording is stale and must not set the national effective date. | 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." }, { "source_id": "SRC-ETH-2026-G002", "iso3_or_regional": "ETH", "issuer": "National Bank of Ethiopia", "title": "Financial Stability Report, March 2026", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://nbe.gov.et/wp-content/uploads/2026/03/FInancial-Stability-Report_MARCH_2026_.pdf", "page_or_section": "Printed p 33 (PDF p 42), insurance operational risk paragraph", "source_status": "Content inspected; recovered record", "public_note": "NBE identifies data unavailability and low automation as continuing obstacles to implementing IFRS 17 in the insurance industry. This is current official monitoring context, not a blanket extension or an affirmative finding that no insurer has implemented. | 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" }, { "source_id": "SRC-ETH-2026-G003", "iso3_or_regional": "ETH", "issuer": "Accounting and Auditing Board of Ethiopia (AABE)", "title": "AABE engages Ethiopian Insurance Association officials on IFRS 17 implementation", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://aabe.gov.et/2024/12/13/aabe-engages-with-ethiopian-insurance-association-officials-on-ifrs-17-implementation-matters/", "page_or_section": "Official webpage paragraphs beginning Addis Ababa 03/12/2024; lines 46–52", "source_status": "Content inspected; recovered record", "public_note": "AABE describes the missed 1 January 2023 deadline and a meeting on costs, skills and implementation challenges, including consequences for non-compliance. The underlying legal incorporation instrument and formal relief are not supplied by this news item. | 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" }, { "source_id": "SRC-ETH-2026-G004", "iso3_or_regional": "ETH", "issuer": "National Bank of Ethiopia", "title": "Draft Financial Reporting and Related Matters Directive No. SIB//2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://nbe.gov.et/wp-content/uploads/2025/01/Draft-Financial-Reporting-and-Related-Matters-Directive-.pdf", "page_or_section": "Preamble; sections 6.2, 9.5 and 10; incomplete directive number and effective-date field", "source_status": "Discovery only", "public_note": "The inspected baseline draft proposes IFRS 17-aligned insurer returns and actuarial reconciliation. No final enactment was recovered in this gap pass. Its existing baseline D1=2 and D5=2 are retained as preparation evidence. | 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: Draft regulator directive | Original binding description: Draft; no in-force enactment verified" }, { "source_id": "SRC-ETH-2026-G005", "iso3_or_regional": "ETH", "issuer": "National Bank of Ethiopia", "title": "External Auditor of an Insurance Company Directive No. SIB/64/2026", "publication_date": null, "effective_date": "2026-03-26", "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://nbe.gov.et/wp-content/uploads/2026/03/DIRECTIVE-NO.-SIB-64-2026-EXTERNAL-AUDITOR-OF-AN-INSURANCE-COMPANY-.pdf", "page_or_section": "Sections 3, 8.2–8.4, 9.1 and 10 (PDF pp 5, 10–11)", "source_status": "Content inspected; recovered record", "public_note": "This current directive applies to all insurers and an Ethiopian reinsurer, requires audit reporting to NBE and website publication, and enters into force 26 March 2026. It is a general audit/governance requirement and does not itself incorporate IFRS 17. | 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 regulator directive | Original binding description: Binding; general audit requirements" }, { "source_id": "SRC-MDG-2026-G001", "iso3_or_regional": "MDG", "issuer": "Government of Madagascar; memorandum hosted by International Monetary Fund", "title": "Memorandum of Economic and Financial Policies in IMF Country Report No. 25/60", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Multilateral report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.imf.org/-/media/files/publications/cr/2025/english/1mdgea2025001-print-pdf.pdf", "page_or_section": "MEFP, financial-sector reform insurance bullet, printed p 105 (PDF p 111)", "source_status": "Content inspected; recovered record", "public_note": "The government describes work with US Treasury support to align insurance accounting with IFRS and update the insurance accounting plan, including IFRS 17 meetings, terms of reference, submission of accounting texts for gap analysis and completion of initial supervisory training in October 2024. It does not announce an in-force IFRS 17 requirement. | 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: Government policy memorandum | Original binding description: Official policy/preparation; non-binding adoption evidence" }, { "source_id": "SRC-SOM-2026-G001", "iso3_or_regional": "SOM", "issuer": "Central Bank of Somalia", "title": "Financial Reporting Regulations, 2025, CBS/TAK/REG/03", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://centralbank.gov.so/wp-content/uploads/2025/08/FinancialreportingFinal02082025.pdf", "page_or_section": "PDF/printed pp 3–9, regulations 4, 5(1)–(2), 6(2), 8 and 10", "source_status": "Content inspected; recovered record", "public_note": "The regulation applies to all Takaful undertakings and requires financial statements under IFRS/AAOIFI only insofar as consistent with Shariah, alongside prescribed returns. Regulation 6(2) explicitly refers to IFRS 4 for Qard-Hasan measurement. No IFRS 17-specific incorporation or timetable is stated. | 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 financial-reporting regulation | Original binding description: Binding; IFRS/AAOIFI subject to Shariah and specified reporting rules" }, { "source_id": "SRC-SOM-2026-G002", "iso3_or_regional": "SOM", "issuer": "Central Bank of Somalia", "title": "Guidelines on the Appointment of External Auditor, 2026", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://centralbank.gov.so/wp-content/uploads/2026/07/Guidelines-on-the-Appointment-of-External-Auditor_2026.pdf", "page_or_section": "Eight-page guideline; official register Takaful section lists the attachment; no IFRS reference in extracted text", "source_status": "Content inspected; recovered record", "public_note": "Current Takaful external-auditor guidance is published in the official regulatory register. It does not supply IFRS 17 endorsement, a commencement date or a prudential reconciliation requirement. | 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: Regulator audit guideline | Original binding description: Official supervisory guidance; accounting adoption not established" }, { "source_id": "SRC-SSD-2026-G001", "iso3_or_regional": "SSD", "issuer": "CIC Africa Insurance (SS) Limited", "title": "Annual Report and Financial Statements for the year ended 31 December 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://ss.cicinsurancegroup.com/wp-content/uploads/2025/06/Financials-2023.pdf", "page_or_section": "PDF pp 8–10 (printed pp 6–8), note 1(b) PDF pp 17–18 (printed pp 15–16)", "source_status": "Content inspected; recovered record", "public_note": "The local South Sudan company has a signed unmodified IFRS opinion from PricewaterhouseCoopers LLP, Nairobi, dated 24 June 2024. Note 1(b) states IFRS 17 application from 1 January 2023 with 2022 restatement and an equity-transition reconciliation. It is not the Kenyan group-parent report. | 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." }, { "source_id": "SRC-TZA-2026-G001", "iso3_or_regional": "TZA", "issuer": "Tanzania Insurance Regulatory Authority", "title": "Guidelines on the Implementation of International Financial Reporting Standard on Insurance Contracts (IFRS 17), version 1.0, April 2022", "publication_date": null, "effective_date": "2022-04-25", "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A1", "binding_status": "Binding", "language": "English and Kiswahili", "canonical_url": "https://www.tira.go.tz/uploads/documents/sw-1660294599-Guidelines%20on%20the%20Implementation%20of%20IFRS%2017,%202022.pdf", "page_or_section": "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", "source_status": "Content inspected; recovered record", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "SRC-TZA-2026-G002", "iso3_or_regional": "TZA", "issuer": "Tanzania Reinsurance Company Limited", "title": "Annual Report 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://tan-re.co.tz/wp-content/uploads/2025/07/2024-Annual-report-Printed.pdf", "page_or_section": "PDF/printedpp44–49: opinion/KAM, signedp47 dated15April2025, board approvalp49 dated14April2025; note3(b)pp53–54", "source_status": "Content inspected; recovered record", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "SRC-TZA-2026-G003", "iso3_or_regional": "TZA", "issuer": "Alliance Insurance Corporation Limited", "title": "Consolidated and Separate Financial Statements for the year ended 31 December 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://alliance.co.tz/documents/financials/2024.pdf", "page_or_section": "PDF pp 14–17 (printed pp 13–16), separate statements PDF pp 18–19, policies PDF pp 30–32 (printed pp 29–31)", "source_status": "Content inspected; recovered record", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "SRC-TZA-2026-G004", "iso3_or_regional": "TZA", "issuer": "Tanzania Insurance Regulatory Authority", "title": "Annual Insurance Market Performance Report 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.tira.go.tz/uploads/documents/en-New%20Annual%20Insurance%20Market%20Performance%20Report%202024.pdf", "page_or_section": "Publication-period pagePDFp4 (October2025); Chart3.17 printedp40/PDFp74; appendix3A PDFp176; appendix3B PDFp180; appendix3E PDFp188", "source_status": "Content inspected; recovered record", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "SRC-UGA-2026-G001", "iso3_or_regional": "UGA", "issuer": "Institute of Certified Public Accountants of Uganda (ICPAU)", "title": "Information Paper on Adoption and Publication of Standards in Uganda, January 2019", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.icpau.co.ug/sites/default/files/Resources/INFORMATION%20PAPER%20ON%20ADOPTION%20AND%20PUBLICATION%20OF%20STANDARDS%20IN%20UGANDA.pdf", "page_or_section": "Printed/PDF pp 4–5, introduction and §2.1; p 7, public accountability scope", "source_status": "Content inspected; recovered record", "public_note": "ICPAU identifies its standard-setting mandate under Accountants Act 2013 §12(i), says new/amended IASB standards become applicable as issued, and explicitly includes insurance companies among entities required to use IFRS. The paper is dated January 2019; it proves a dynamic mechanism rather than naming an IFRS 17 country effective date. | 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 standard-setter adoption statement | Original binding description: Official description of statutory standard-setting and dynamic adoption mechanism" }, { "source_id": "SRC-UGA-2026-G002", "iso3_or_regional": "UGA", "issuer": "IFRS Foundation, based on ICPAU jurisdiction information", "title": "Uganda jurisdiction profile", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/uganda/", "page_or_section": "Commitment/adoption; IFRS endorsement; HTML lines 121–122, 169–198 and 236–243", "source_status": "Content inspected; recovered record", "public_note": "The profile explains automatic application of IASB standards on their respective effective dates and no modifications at its last update. It corroborates the mechanism but is not treated as a current IFRS 17-specific circular. | 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 IFRS jurisdiction profile | Original binding description: Authoritative context; historical profile" }, { "source_id": "SRC-UGA-2026-G003", "iso3_or_regional": "UGA", "issuer": "Institute of Certified Public Accountants of Uganda", "title": "IFRS 17 Implementation Guidance, May 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.icpau.co.ug/sites/default/files/Resources/IFRS%2017%20IMPLEMENTATION%20GUIDANCE%20revised.pdf", "page_or_section": "Purpose/disclaimer printed pp 4–5; §1.1 printed/PDF p 7, effective date paragraph", "source_status": "Content inspected; recovered record", "public_note": "ICPAU’s IFRS 17-specific guidance identifies the IASB-amended effective date as 1 January 2023. Purpose/disclaimer make this technical guidance rather than a separate adoption instrument. The domestic inference relies on combining it with the official dynamic mechanism, and is labelled as such. | Official PDF re-opened on 15 October 2026; May 2023 cover predates the 14 October 2026 observation cutoff. | Original type: Official technical guidance | Original binding description: Official non-binding technical guidance" }, { "source_id": "SRC-UGA-2026-G004", "iso3_or_regional": "UGA", "issuer": "NIC Holdings Limited", "title": "Annual Report and Consolidated and Separate Financial Statements 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://nic.co.ug/wp-content/uploads/dlm_uploads/2025/12/Annual-Report-2024-Digital_2.pdf", "page_or_section": "PDF/printed pp 15, 45–49, 51–52, 59 and 63; note 4.2", "source_status": "Content inspected; recovered record", "public_note": "The full domestic group report carries a signed BDO unmodified opinion with emphasis of matter, dated 30 April 2025. The holding company owns NIC General and NIC Life; note 4.2 applies IFRS 17 to group insurance contracts. The report identifies a second implementation year and audited 2023 comparatives. It is not separate subsidiary audit evidence. | 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: Audited consolidated and holding-company separate statements | Original binding description: Entity filing; domestic insurer group" }, { "source_id": "SRC-UGA-2026-G005", "iso3_or_regional": "UGA", "issuer": "Insurance Regulatory Authority of Uganda", "title": "IRA rolls out risk-based supervision system", "publication_date": "2025-11-13", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ira.go.ug/ira-rolls-out-risk-based-supervision-system/", "page_or_section": "Official webpage, 13 November 2025, substantive paragraphs at lines 254–264", "source_status": "Content inspected; recovered record", "public_note": "IRA says its November 2025 RBS rollout equips non-life, life, reinsurance and HMO players with improved reporting tools aligned with IFRS 17 and revised capital adequacy, including streamlined submissions and analysis. Rollout is not evidence of completed market-wide reviews or enforcement. | 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 supervisor implementation announcement" }, { "source_id": "SRC-UGA-2026-G006", "iso3_or_regional": "UGA", "issuer": "Insurance Regulatory Authority of Uganda", "title": "Regulatory Returns Forms", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://ira.go.ug/downloads/regulatory-returns-forms/", "page_or_section": "Official register: IFRS 17 annual and quarterly RBS templates for general, life, reinsurance and HMO classes; baseline independently inspected HTML lines 248–265", "source_status": "Content inspected; recovered record", "public_note": "Accepted baseline evidence records IFRS 17 annual and quarterly RBS template issuance across relevant classes. Current rollout corroborates operational tools; actual submission reviews are still not verified. | 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" }, { "source_id": "SRC-UGA-2026-G007", "iso3_or_regional": "UGA", "issuer": "ICEA LION General Insurance Company Limited (Kenya); PDF served by Uganda website", "title": "2024 Integrated Report — excluded country-attribution candidate", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.icealion.co.ug/documents/252033/097aa72e-7afe-109d-aa2e-9e357a4eafe1?download=true", "page_or_section": "PDF pp 5, 90–94 and 180/188: reporting boundary, Kenya audit and Nairobi corporate information", "source_status": "Content inspected; recovered record", "public_note": "The report and KPMG Kenya audit cover the Kenya parent/group, with Uganda and Tanzania subsidiaries. Uganda hosting does not turn Kenya separate accounts or consolidated group IFRS 17 policies into a Ugandan local insurer audit. | 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: Audited foreign group report; excluded for local adoption | Original binding description: Foreign group-parent reporting; no domestic separate attribution" }, { "source_id": "SRC-CPV-2026-G001", "iso3_or_regional": "CPV", "issuer": "IMF AFRITAC West 2", "title": "Regional Workshop on IFRS 17 for Supervisors of Insurance Companies, 2023 event record", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Multilateral report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.afritacwest2.org/allworkshops?title=ALL+EVENTS", "page_or_section": "2023 section: workshop 31 July-8 August 2023, lines 155-159", "source_status": "Content inspected; recovered record", "public_note": "The country is expressly named in IFRS 17 supervisor training/project-plan assistance. Participation is not a national adoption decision or an issued operational return. | Original type: Official technical-assistance event record | Original binding description: Non-binding training record" }, { "source_id": "SRC-CPV-2026-G002", "iso3_or_regional": "CPV", "issuer": "Garantia – Companhia de Seguros de Cabo Verde, S.A.", "title": "Relatório & Contas 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.garantia.cv/pt/garantia/nossa-marca/Documents/RC2025.pdf", "page_or_section": "PDF p. 69 note 3.1; pp. 129-131 audit/signature; p. 9 reported market share", "source_status": "Content inspected; recovered record", "public_note": "Note 3.1 uses PCES under BCV Notice 3/2010 of 28 June and IFRS 4 only for contract classification. EY gives an unmodified Cabo Verde insurance-GAAP opinion dated 25 February 2026. No IFRS 17 amounts were verified. Company-reported 65.4% provisional market share does not establish national non-adoption. | Original type: Audited annual financial statements" }, { "source_id": "SRC-EGY-2026-G001", "iso3_or_regional": "EGY", "issuer": "Delta Life Insurance Company S.A.E.", "title": "Financial statements for the year ended 31 December 2025 and auditor report", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.deltalifeegypt.com/uploads/FinancialStatements/%D8%A7%D9%84%D9%82%D9%88%D8%A7%D8%A6%D9%85%20%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9%20%D8%AF%D9%8A%D8%B3%D9%85%D8%A8%D8%B1%202025_1774775269.pdf", "page_or_section": "PDF pp. 3-4 / printed pp. 1-2 audit; p. 18 / printed p. 15 note 3-18; pp. 5 and 8 amounts", "source_status": "Content inspected; recovered record", "public_note": "Domestic 2025 EAS 50 application and restated 2024 comparatives are explicit. Crowe’s unmodified Egyptian-standards opinion is dated 25 February 2026. This proves local EAS 50 implementation, not IFRS 17 equivalence." }, { "source_id": "SRC-EGY-2026-G002", "iso3_or_regional": "EGY", "issuer": "Prime Minister of Egypt; FRA official copy", "title": "Prime Minister Decision 883 of 2023 amending Egyptian Accounting Standards", "publication_date": "2023-03-06", "effective_date": "2023-03-07", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://fra.gov.eg/wp-content/uploads/2024/03/%D9%82%D8%B1%D8%A7%D8%B1-883-%D9%84%D8%B3%D9%86%D8%A9-2023-%D8%A8%D8%AA%D8%B9%D8%AF%D9%8A%D9%84-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D9%85%D8%B5%D8%B1%D9%8A%D8%A9.pdf", "page_or_section": "PDF pp. 1-2 / Gazette pp. 3-4, Articles 3-5; Gazette no. 9 bis, 6 March 2023", "source_status": "Content inspected; recovered record", "public_note": "Article 3 adds EAS 50; Article 4 repeals EAS 37; Article 5 makes the decision operative next day. This short decision does not contain full EAS 50 for an equivalence test. | Original type: Gazetted decision | Original binding description: Binding law; decision commencement, not EAS 50 reporting date" }, { "source_id": "SRC-EGY-2026-G003", "iso3_or_regional": "EGY", "issuer": "IFRS Foundation", "title": "Egypt jurisdiction profile, last updated 31 January 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/egypt/", "page_or_section": "Adoption-status additional comments, lines 140-143; modifications section lines 223-236", "source_status": "Content inspected; recovered record", "public_note": "The local insurance standard issued in 2023 is described as similar to IFRS 17; EAS overall is not identical to IFRS. This neither proves exact EAS 50 equivalence nor supersedes later FRA reporting instructions. | Original type: Jurisdiction profile | Original binding description: Jurisdiction context" }, { "source_id": "SRC-GMB-2026-G001", "iso3_or_regional": "GMB", "issuer": "IMF AFRITAC West 2", "title": "Regional Workshop on IFRS 17 for Supervisors of Insurance Companies, 2023 event record", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Multilateral report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.afritacwest2.org/allworkshops?title=ALL+EVENTS", "page_or_section": "2023 section: workshop 31 July-8 August 2023, lines 155-159", "source_status": "Content inspected; recovered record", "public_note": "The country is expressly named in IFRS 17 supervisor training/project-plan assistance. Participation is not a national adoption decision or an issued operational return. | Original type: Official technical-assistance event record | Original binding description: Non-binding training record" }, { "source_id": "SRC-GMB-2026-G002", "iso3_or_regional": "GMB", "issuer": "Government of The Gambia; CBG official host", "title": "Financial Reporting Act, 2013 (Act No. 7 of 2013)", "publication_date": "2013-10-02", "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.cbg.gm/downloads-file/50fe77ad-f37a-11e9-876c-02e599c15748", "page_or_section": "PDF pp. 1-2 Gazette Supplement C and sections 1-2; pp. 24-25 sections 66-67", "supersedes_source_id": "SRC-GMB-2026-C001", "source_status": "Content inspected; recovered record", "public_note": "The Act defines IFRS by reference to IASB and includes insurance in PIEs. Section 67 assigns general IFRS standard-adoption functions to a Standards Committee. Section 1 requires a commencement Order, which was not verified. A current IFRS 17-specific insurance application rule was not established. | Original type: Gazetted legislation | Original binding description: Enacted legislation; commencement Order unverified" }, { "source_id": "SRC-GHA-2026-G001", "iso3_or_regional": "GHA", "issuer": "Institute of Chartered Accountants, Ghana", "title": "Adoption of International Financial Reporting Standard (IFRS 17): Council press release", "publication_date": null, "effective_date": "2023-01-01", "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.icagh.org/wp-content/uploads/2023/11/Press-release-IFRS-17-2.jpg", "page_or_section": "Original image: left-column penultimate and final paragraphs; scope paragraph; right About ICAG panel", "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "The Council expressly approved adoption and full implementation. The notice duly adopts IFRS 17 for annual periods beginning 1 January 2023, covers insurance contracts regardless of issuer and explains ICAG’s statutory mandate. Neither the meeting date nor the URL folder proves publication date. | Original type: Official adoption notice image | Original binding description: Competent accounting-standard adopter notice Secondary verification: 2026-10-18. Original source access date retained. Meeting date and effective date differ. Image has no independently established issue/publication day; URL month is not used as publication date." }, { "source_id": "SRC-GHA-2026-G002", "iso3_or_regional": "GHA", "issuer": "Parliament of Ghana; ICAG official host", "title": "Institute of Chartered Accountants, Ghana Act, 2020 (Act 1058)", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.icagh.org/wp-content/uploads/2021/06/INSTITUTE-OF-CHARTERED-ACCOUNTANTS-GHANA-ACT-2020.-ACT-1058.pdf", "page_or_section": "PDF p.6, section 3(q), visually inspected scan", "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Section 3(q) authorises ICAG to approve, adopt and promote implementation of standards issued by specified independent standard-setting boards. Assent is not entered as publication. | Original type: National legislation | Original binding description: Binding law Secondary verification: 2026-10-18. Original source access date retained. Enabling power alone would not prove IFRS17; read jointly with the specific Council release." }, { "source_id": "SRC-GHA-2026-G003", "iso3_or_regional": "GHA", "issuer": "International Federation of Accountants", "title": "Ghana member-country regulatory profile, updated April 2026", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifac.org/about-ifac/membership/profile/ghana", "page_or_section": "International Financial Reporting Standards section, retrieved lines 104-111", "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "Current IFAC insurer-scope assessment corroborates the defined reporting perimeter. The inspected current section does not itself substantiate a separate assertion that all IASB modifications or individual endorsement checks are absent. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "SRC-GHA-2026-G004", "iso3_or_regional": "GHA", "issuer": "Ghana Reinsurance PLC", "title": "2024 Annual Report and Financial Statements", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://ghanare.com/wp-content/uploads/2023/03/GhanaRe_2024_Complete.pdf", "page_or_section": "PDF pp.26–29 audit; p.27 IFRS17 liability KAM; p.32 company/group insurance revenue; p.42 reporting entity and compliance; pp.49–58 policies", "source_status": "Content inspected", "secondary_verified_date": "2026-10-18", "public_note": "EY gives an unmodified IFRS opinion on separate and consolidated 2024 statements; IFRS 17 valuation is a KAM. The separate company is Ghana-domiciled. An IAS 29 local directive is disclosed. Report signed 31 August 2025; prior 2023 audit was unmodified and signed by another auditor on 30 August 2024. Secondary verification: 2026-10-18. Original source access date retained. Group subsidiaries outside Ghana are not used to infer adoption in their home countries. IAS29 ICAG reporting directive is a separate accounting issue from IFRS17 incorporation." }, { "source_id": "SRC-LBR-2026-G001", "iso3_or_regional": "LBR", "issuer": "IMF AFRITAC West 2", "title": "Regional Workshop on IFRS 17 for Supervisors of Insurance Companies, 2023 event record", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Multilateral report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.afritacwest2.org/allworkshops?title=ALL+EVENTS", "page_or_section": "2023 section: workshop 31 July-8 August 2023, lines 155-159", "source_status": "Content inspected; recovered record", "public_note": "The country is expressly named in IFRS 17 supervisor training/project-plan assistance. Participation is not a national adoption decision or an issued operational return. | Original type: Official technical-assistance event record | Original binding description: Non-binding training record" }, { "source_id": "SRC-LBR-2026-G002", "iso3_or_regional": "LBR", "issuer": "Central Bank of Liberia", "title": "Insurance regulations and publications index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.cbl.org.lr/publications/document-type/insurance", "page_or_section": "Entries for financial statements/audit/actuarial function and reporting regulations, lines 92-145", "source_status": "Content inspected; recovered record", "public_note": "Current official index identifies 2016 insurer financial-statement, prudential and reporting regulations. Operative IFRS 17 treatment was not inspected; index titles establish no endorsement, scope or date." }, { "source_id": "SRC-LBY-2026-G001", "iso3_or_regional": "LBY", "issuer": "Libyan Insurance Supervision Authority", "title": "Laws and legislation archive", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://lisa.gov.ly/%D9%82%D9%88%D8%A7%D9%86%D9%8A%D9%86-%D9%88%D8%AA%D8%B4%D8%B1%D9%8A%D8%B9%D8%A7%D8%AA/", "page_or_section": "Archive headings and visible extracted page content", "source_status": "Content inspected; recovered record", "public_note": "Official archive opened without an inspectable IFRS 17 accounting instrument. A retrieval route was verified, not adoption or non-adoption." }, { "source_id": "SRC-MAR-2026-G001", "iso3_or_regional": "MAR", "issuer": "Wafa Assurance S.A.; AMMC official host", "title": "Rapport financier annuel 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.ammc.ma/sites/default/files/Wafa_Assurance_RFA_2025.pdf", "page_or_section": "PDF p. 20 Note 1; pp. 41-46 consolidated audit, signature p. 46; p. 35 separate statutory opinion", "source_status": "Content inspected; recovered record", "public_note": "The 154-page filing explicitly first applies IFRS 17/9 in 2025 with restated 2024 and opening 1 January 2024. Forvis Mazars/PwC Maroc give an unmodified EU-adopted IFRS consolidated opinion with first-application emphasis, signed 28 April 2026. Separate accounts use the Moroccan framework. | Original type: Audited annual financial report" }, { "source_id": "SRC-SLE-2026-G001", "iso3_or_regional": "SLE", "issuer": "IMF AFRITAC West 2", "title": "Regional Workshop on IFRS 17 for Supervisors of Insurance Companies, 2023 event record", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Multilateral report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.afritacwest2.org/allworkshops?title=ALL+EVENTS", "page_or_section": "2023 section: workshop 31 July-8 August 2023, lines 155-159", "source_status": "Content inspected; recovered record", "public_note": "The country is expressly named in IFRS 17 supervisor training/project-plan assistance. Participation is not a national adoption decision or an issued operational return. | Original type: Official technical-assistance event record | Original binding description: Non-binding training record" }, { "source_id": "SRC-SLE-2026-G002", "iso3_or_regional": "SLE", "issuer": "IMF AFRITAC West 2", "title": "Mid-Year Report FY2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Multilateral report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.afritacwest2.org/sfc/servlet.shepherd/document/download/069VI00000JtHa2YAF", "page_or_section": "PDF p. 31, Sierra Leone supervisory-capacity paragraph", "source_status": "Content inspected; recovered record", "public_note": "The report explicitly records IFRS 17 implementation training for SLICOM staff. BSL non-bank assistance is described separately and is not treated as an insurance adoption rule. | Original type: Official technical-assistance monitoring report" }, { "source_id": "SRC-SDN-2026-G001", "iso3_or_regional": "SDN", "issuer": "National Insurance Regulatory Authority, Sudan", "title": "Insurance Supervision and Control Act, 2018", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://nira.gov.sd/storage/pdf/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%B1%D9%82%D8%A7%D8%A8%D8%A9%20%D8%B9%D9%84%D9%89%20%D8%A7%D9%84%D8%AA%D8%A3%D9%85%D9%8A%D9%86.pdf", "page_or_section": "PDF p. 1 sections 1-2; p. 9 section 13(1)(g)-(h)", "source_status": "Content inspected; recovered record", "public_note": "The board may prescribe insurer accounting policies, report forms and records. No IFRS 17 endorsement was verified in the inspected provisions. Gazette publication and precise signed commencement date were not established. | Original type: Insurance legislation | Original binding description: National legislation; exact commencement date unverified" }, { "source_id": "SRC-SDN-2026-G002", "iso3_or_regional": "SDN", "issuer": "National Insurance Regulatory Authority, Sudan", "title": "Circular No. 3 of 2025: electronic third-party motor policy issuance", "publication_date": "2025-10-12", "effective_date": "2026-01-01", "accessed_date": "2026-10-16", "document_type": "Regulator circular or roadmap", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://nira.gov.sd/storage/pdf/%D9%85%D9%86%D8%B4%D9%88%D8%B1%20%D8%B1%D9%82%D9%85%203.pdf", "page_or_section": "One-page circular, paragraphs 1-3 and signature/date", "source_status": "Content inspected; recovered record", "public_note": "Circular dated 12 October 2025 requires electronic third-party motor policy issuance through the government system from 1 January 2026. Its subject is policy issuance, not IFRS 17 accounting or prudential reconciliation. | Original type: Official circular | Original binding description: Binding policy-issuance instruction; not an IFRS 17 rule" }, { "source_id": "SRC-TUN-2026-G001", "iso3_or_regional": "TUN", "issuer": "Comité Général des Assurances", "title": "Communiqué on IFRS transition and IFRS 17 roadmaps", "publication_date": "2022-04-29", "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.cga.gov.tn/index.php?L=1&cHash=e8328188e8d7ad76dc9cda5081c47fd4&id=144&tx_ttnews%5Btt_news%5D=325", "page_or_section": "Header 29.04.2022; consolidated-reporting, Decision 01/2020 and IFRS 17 paragraphs, lines 322-329", "source_status": "Content inspected; recovered record", "public_note": "The communiqué includes IFRS 17 in preparatory insurer roadmaps and calls for updated plans, periodic reports and impact studies. Initial scope is consolidated. Header April 2022 conflicts with a body reference to April 2025; that sentence is not treated as a 2025 regulatory act." }, { "source_id": "SRC-TUN-2026-G002", "iso3_or_regional": "TUN", "issuer": "Comité Général des Assurances", "title": "Rapport annuel du secteur des assurances 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.cga.gov.tn/fileadmin/contenus/pdf/RAP_CGA_AR_2022_BR.pdf", "page_or_section": "PDF pp. 17-18 / printed pp. 16-17, section I.2", "source_status": "Content inspected; recovered record", "public_note": "CGA reports followed-up strategic plans/impact studies, periodic reporting schedules and an issued questionnaire. It separately records proposals to the Minister/CNC including January 2025 IFRS 17 timing and a January 2023-December 2025 roadmap. Those proposals are not enacted effective requirements. | Original type: Official supervisory annual report" }, { "source_id": "SRC-BEN-2026-G001", "iso3_or_regional": "BEN", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-BEN-2026-G002", "iso3_or_regional": "BEN", "issuer": "CIMA Council of Ministers", "title": "Règlement N°002/CIMA/PCMA/CE/2026 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2026/07/Reglement-N%C2%B0002-26-Modifiant-et-completant-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–2: amended Articles 329-8 and 718, new Article 818-1, final Article 2", "source_status": "Content inspected; recovered record", "public_note": "Both pages originally read by OCR; p.1 visually checked. Signature-date OCR unclear; no publication or absolute effective date assigned. July 2026 repository path is not publication proof. | Current amendment concerns dividend conditions, microinsurance capital/equity and reinsurer dividend conditions. Article 2 makes effectiveness depend on official publication; no identified IFRS 17 adoption or reconciliation provision." }, { "source_id": "SRC-BEN-2026-G003", "iso3_or_regional": "BEN", "issuer": "CIMA Council of Ministers", "title": "Règlement N°006/CIMA/PCMA/CE/SG/CIMA/2024 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/12/Reglement-N%C2%B0006-24-Modifiant-et-completatnt-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–13; Article 2 on p.13", "source_status": "Content inspected; recovered record", "public_note": "Full 13-page scan originally OCR inspected; contract modernisation is not accounting-standard adoption. | Inspected 2024 amendment updates contractual communications and electronic means across the Code. Final Article 2 specifies effect from 1 January 2025. It does not provide an IFRS 17 effective date." }, { "source_id": "SRC-BEN-2026-G004", "iso3_or_regional": "BEN", "issuer": "CIMA", "title": "Règlement 06-24 – États Modèles", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/Reglement-Etats-Modeles.pdf", "page_or_section": "PDF pp.1–3, amended Articles 422, 422-2 and 730, final Articles 2–3; p.4 Etat C6 S; p.6 annual C10/Table A; pp.23–26 cash-flow/portfolio-risk forms", "source_status": "Content inspected; recovered record", "public_note": "Cover/regulation pp.1–3 originally OCR inspected after 15 October recovery; annex templates text-inspected. The 2027 transition concerns these sector forms, not IFRS 17. CIMA labels both this package and a separate contract-communications file as 06-24; distinct downloaded bodies retained without assuming supersession. Absolute effective date awaits publication evidence. | Signed 8 August 2024 accounting/model package updates annual, quarterly and semiannual sector returns. Article 2 gives insurers until 31 December 2027 to install organisation/information systems for the new returns; Article 3 depends on official publication for effectiveness. The forms do not establish an IFRS 17 reconciliation route." }, { "source_id": "SRC-BEN-2026-G005", "iso3_or_regional": "BEN", "issuer": "CIMA / CRCA", "title": "Règlements et circulaires de la CRCA – official publication index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/reglements-et-circulaires-de-la-crca/?lang=es", "page_or_section": "Displayed year links 2020 to 2002 and 2020 table, retrieval lines 12–29", "source_status": "Content inspected; recovered record", "public_note": "Originally opened 15 October 2026 after session recovery. Index is an access/coverage finding only, not evidence of IFRS 17 non-adoption or no supervisory acknowledgement. | Actually opened CRCA circular index displays year links through 2020 and a 27 March 2020 reinsurance-obligations item. It does not establish comprehensive current circular coverage or absence of later IFRS 17 material." }, { "source_id": "SRC-BEN-2026-G006", "iso3_or_regional": "BEN", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.25 (printed pp.48–49): SUNU Assurances Vie Bénin; PDF p.26 (printed pp.50–51): SUNU Assurances IARD Bénin", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-BEN-2026-G007", "iso3_or_regional": "BEN", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-BEN-2026-G008", "iso3_or_regional": "BEN", "issuer": "ASA-Bénin", "title": "Rapport annuel 2023 du marché béninois de l’assurance", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Industry publication", "evidence_tier": "B3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://asabenin.org/wp-content/uploads/2025/03/RAPPORT-ANNUEL-2023-MARCHE.pdf", "page_or_section": "PDF p.3, Marché béninois de l’assurance en 2023 (printed p.2); company data tables", "source_status": "Content inspected; recovered record", "public_note": "Report period 2023; March 2025 URL folder is not publication-date proof. | Association report identifies 13 operating insurers in 2023, six life and seven non-life, and presents company/market statistics. Establishes historical market context rather than a complete audited IFRS 17 filing or national mandate." }, { "source_id": "SRC-BFA-2026-G001", "iso3_or_regional": "BFA", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-BFA-2026-G002", "iso3_or_regional": "BFA", "issuer": "CIMA Council of Ministers", "title": "Règlement N°002/CIMA/PCMA/CE/2026 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2026/07/Reglement-N%C2%B0002-26-Modifiant-et-completant-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–2: amended Articles 329-8 and 718, new Article 818-1, final Article 2", "source_status": "Content inspected; recovered record", "public_note": "Both pages originally read by OCR; p.1 visually checked. Signature-date OCR unclear; no publication or absolute effective date assigned. July 2026 repository path is not publication proof. | Current amendment concerns dividend conditions, microinsurance capital/equity and reinsurer dividend conditions. Article 2 makes effectiveness depend on official publication; no identified IFRS 17 adoption or reconciliation provision." }, { "source_id": "SRC-BFA-2026-G003", "iso3_or_regional": "BFA", "issuer": "CIMA Council of Ministers", "title": "Règlement N°006/CIMA/PCMA/CE/SG/CIMA/2024 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/12/Reglement-N%C2%B0006-24-Modifiant-et-completatnt-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–13; Article 2 on p.13", "source_status": "Content inspected; recovered record", "public_note": "Full 13-page scan originally OCR inspected; contract modernisation is not accounting-standard adoption. | Inspected 2024 amendment updates contractual communications and electronic means across the Code. Final Article 2 specifies effect from 1 January 2025. It does not provide an IFRS 17 effective date." }, { "source_id": "SRC-BFA-2026-G004", "iso3_or_regional": "BFA", "issuer": "CIMA", "title": "Règlement 06-24 – États Modèles", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/Reglement-Etats-Modeles.pdf", "page_or_section": "PDF pp.1–3, amended Articles 422, 422-2 and 730, final Articles 2–3; p.4 Etat C6 S; p.6 annual C10/Table A; pp.23–26 cash-flow/portfolio-risk forms", "source_status": "Content inspected; recovered record", "public_note": "Cover/regulation pp.1–3 originally OCR inspected after 15 October recovery; annex templates text-inspected. The 2027 transition concerns these sector forms, not IFRS 17. CIMA labels both this package and a separate contract-communications file as 06-24; distinct downloaded bodies retained without assuming supersession. Absolute effective date awaits publication evidence. | Signed 8 August 2024 accounting/model package updates annual, quarterly and semiannual sector returns. Article 2 gives insurers until 31 December 2027 to install organisation/information systems for the new returns; Article 3 depends on official publication for effectiveness. The forms do not establish an IFRS 17 reconciliation route." }, { "source_id": "SRC-BFA-2026-G005", "iso3_or_regional": "BFA", "issuer": "CIMA / CRCA", "title": "Règlements et circulaires de la CRCA – official publication index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/reglements-et-circulaires-de-la-crca/?lang=es", "page_or_section": "Displayed year links 2020 to 2002 and 2020 table, retrieval lines 12–29", "source_status": "Content inspected; recovered record", "public_note": "Originally opened 15 October 2026 after session recovery. Index is an access/coverage finding only, not evidence of IFRS 17 non-adoption or no supervisory acknowledgement. | Actually opened CRCA circular index displays year links through 2020 and a 27 March 2020 reinsurance-obligations item. It does not establish comprehensive current circular coverage or absence of later IFRS 17 material." }, { "source_id": "SRC-BFA-2026-G006", "iso3_or_regional": "BFA", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.20 (printed pp.38–39): SUNU Assurances Vie Burkina Faso; PDF p.21 (printed pp.40–41): SUNU Assurances IARD Burkina Faso", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-BFA-2026-G007", "iso3_or_regional": "BFA", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-BFA-2026-G008", "iso3_or_regional": "BFA", "issuer": "Burkina Faso Ministry of Economy and Finance, DGTCP / Direction des Assurances", "title": "Rapport du marché des assurances, exercice 2023 – Burkina Faso", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cns.bf/publications/telecharger/92/", "page_or_section": "PDF p 40 / printed p 34: CPFA training including 22 administrators/commissioners; PDF p 42 / printed p 36: recommendation to intensify controls", "source_status": "Content inspected; recovered record", "public_note": "The Ministry’s 2023 report records CPFA training including 22 administrators/commissioners; a separate passage recommends intensified controls. Neither passage verifies completed company oversight or an IFRS17-specific supervisory mechanism. Original erroneous paraphrase retained only in pre_correction_history." }, { "source_id": "SRC-CIV-2026-G001", "iso3_or_regional": "CIV", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-CIV-2026-G002", "iso3_or_regional": "CIV", "issuer": "CIMA Council of Ministers", "title": "Règlement N°002/CIMA/PCMA/CE/2026 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2026/07/Reglement-N%C2%B0002-26-Modifiant-et-completant-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–2: amended Articles 329-8 and 718, new Article 818-1, final Article 2", "source_status": "Content inspected; recovered record", "public_note": "Both pages originally read by OCR; p.1 visually checked. Signature-date OCR unclear; no publication or absolute effective date assigned. July 2026 repository path is not publication proof. | Current amendment concerns dividend conditions, microinsurance capital/equity and reinsurer dividend conditions. Article 2 makes effectiveness depend on official publication; no identified IFRS 17 adoption or reconciliation provision." }, { "source_id": "SRC-CIV-2026-G003", "iso3_or_regional": "CIV", "issuer": "CIMA Council of Ministers", "title": "Règlement N°006/CIMA/PCMA/CE/SG/CIMA/2024 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/12/Reglement-N%C2%B0006-24-Modifiant-et-completatnt-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–13; Article 2 on p.13", "source_status": "Content inspected; recovered record", "public_note": "Full 13-page scan originally OCR inspected; contract modernisation is not accounting-standard adoption. | Inspected 2024 amendment updates contractual communications and electronic means across the Code. Final Article 2 specifies effect from 1 January 2025. It does not provide an IFRS 17 effective date." }, { "source_id": "SRC-CIV-2026-G004", "iso3_or_regional": "CIV", "issuer": "CIMA", "title": "Règlement 06-24 – États Modèles", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/Reglement-Etats-Modeles.pdf", "page_or_section": "PDF pp.1–3, amended Articles 422, 422-2 and 730, final Articles 2–3; p.4 Etat C6 S; p.6 annual C10/Table A; pp.23–26 cash-flow/portfolio-risk forms", "source_status": "Content inspected; recovered record", "public_note": "Cover/regulation pp.1–3 originally OCR inspected after 15 October recovery; annex templates text-inspected. The 2027 transition concerns these sector forms, not IFRS 17. CIMA labels both this package and a separate contract-communications file as 06-24; distinct downloaded bodies retained without assuming supersession. Absolute effective date awaits publication evidence. | Signed 8 August 2024 accounting/model package updates annual, quarterly and semiannual sector returns. Article 2 gives insurers until 31 December 2027 to install organisation/information systems for the new returns; Article 3 depends on official publication for effectiveness. The forms do not establish an IFRS 17 reconciliation route." }, { "source_id": "SRC-CIV-2026-G005", "iso3_or_regional": "CIV", "issuer": "CIMA / CRCA", "title": "Règlements et circulaires de la CRCA – official publication index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/reglements-et-circulaires-de-la-crca/?lang=es", "page_or_section": "Displayed year links 2020 to 2002 and 2020 table, retrieval lines 12–29", "source_status": "Content inspected; recovered record", "public_note": "Originally opened 15 October 2026 after session recovery. Index is an access/coverage finding only, not evidence of IFRS 17 non-adoption or no supervisory acknowledgement. | Actually opened CRCA circular index displays year links through 2020 and a 27 March 2020 reinsurance-obligations item. It does not establish comprehensive current circular coverage or absence of later IFRS 17 material." }, { "source_id": "SRC-CIV-2026-G006", "iso3_or_regional": "CIV", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.18 (printed pp.34–35): SUNU Assurances Vie Côte d’Ivoire; PDF p.19 (printed pp.36–37): SUNU Assurances IARD Côte d’Ivoire", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-CIV-2026-G007", "iso3_or_regional": "CIV", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-CIV-2026-G008", "iso3_or_regional": "CIV", "issuer": "Côte d’Ivoire Ministry of Finance and Budget, DGTCP / Direction des Assurances", "title": "Rapport annuel du marché des assurances 2024 – Côte d’Ivoire", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://tresor.gouv.ci/tres/wp-content/uploads/2026/09/rapport_marche_assurances2024_OK.pdf", "page_or_section": "PDF p.2 cover (Abidjan, July 2026); p.3 source/basis; pp.31–35 and 63–64 prudential analysis", "source_status": "Content inspected; recovered record", "public_note": "July cover date and September 2026 directory precede cutoff; neither assumed to be exact publication day. 13MB PDF originally retrieved directly after web fetch rejected size. | Report covers year ended 31 December 2024; cover dated July 2026. Source/basis is validated CIMA 2024 market data. Analyses coverage of regulated commitments and liquidity rather than furnishing insurer IFRS 17 audits or an identified IFRS 17/prudential bridge." }, { "source_id": "SRC-CIV-2026-G009", "iso3_or_regional": "CIV", "issuer": "BRVM / NSIA Banque Côte d’Ivoire", "title": "NSIA Banque Côte d’Ivoire : Etats financiers certifiés par les Commissaires Aux Comptes – Exercice 2024", "publication_date": "2025-03-25", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Stock-exchange filing", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.brvm.org/fr/nsia-banque-cote-divoire-etats-financiers-certifies-par-les-commissaires-aux-comptes-exercice-2024", "page_or_section": "BRVM issuer identity/title and attached-file label; date field 25 March 2025", "source_status": "Content inspected; recovered record", "public_note": "Only filing identity admitted; no insurer accounting claim drawn from bank document. | Retrieved filing is explicitly NSIA Banque Côte d’Ivoire, not NSIA Assurances or NSIA Vie. Cannot establish a domestic insurer’s IFRS 17 implementation or capital-market eligibility." }, { "source_id": "SRC-CIV-2026-G010", "iso3_or_regional": "CIV", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Cote d'Ivoire", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/cote-divoire/", "page_or_section": "Profile last-updated label23January2018; Extent of IFRS application; IFRS endorsement automatic new/amended-standard paragraph", "source_status": "Content inspected; recovered record", "public_note": "Profile last updated23January2018; not asserted as initial publication. Dynamic IFRS text is historical survey context, not new country-specific IFRS17 action. | Historical profile describes IASB-issued IFRS without separate endorsement of individual new/amended standards, and listed/public-capital consolidated reporting from2019. Does not identify current eligible domestic insurer or verify insurer IFRS17 statutory implementation." }, { "source_id": "SRC-GIN-2026-G001", "iso3_or_regional": "GIN", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-GIN-2026-G002", "iso3_or_regional": "GIN", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.40 (printed pp.78–79): SUNU Assurances Vie Guinée; PDF p.41 (printed pp.80–81): SUNU Assurances IARD Guinée", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-GIN-2026-G003", "iso3_or_regional": "GIN", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-GIN-2026-G004", "iso3_or_regional": "GIN", "issuer": "Republic of Guinea / BCRG official repository", "title": "Loi N° L/2016/034/AN portant Code des assurances de la République de Guinée", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.bcrg-guinee.org/wp-content/uploads/2020/02/Loi-034-2016-portant-code-des-assurances-de-la-R%D0%92publique-de-Guin%D0%92e.pdf", "page_or_section": "PDF pp.69–70: Articles 307–313; header identifies L/2016/034/AN", "source_status": "Content inspected; recovered record", "public_note": "Law date corroborated by official 2019 instruction. Exact gazette publication/effective date not established. Original full PDF145 pages; pp66–75 separately extracted to verify actual provisions. | Article 307 requires insurance chart of accounts. Article 312 prescribes provisional annual returns by 28 February; Article 313 prescribes certified annual statements and auditors’ reports by 30 June. Sector reporting provisions, not verified IFRS 17 incorporation." }, { "source_id": "SRC-GIN-2026-G005", "iso3_or_regional": "GIN", "issuer": "BCRG", "title": "Instruction N°I/04/19/REA relative à la composition des registres et bordereaux à tenir par les sociétés d’assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.bcrg-guinee.org/wp-content/uploads/2020/02/Instruction_4_Composition_Registre_Bordereaux_A_tenir_Societe_Assurance.pdf", "page_or_section": "PDF p.1: 24 June 2019 date, legal recitals and Article 1", "source_status": "Content inspected; recovered record", "public_note": "First-page scan originally OCR inspected. Date/effectiveness of final provisions not inferred from uninspected blank OCR page4. | Instruction cites 28 July 2016 insurance Code and regulates insurer contract-register information. Corroborates newer Code legal identity; not IFRS 17 implementation guidance." }, { "source_id": "SRC-GIN-2026-G006", "iso3_or_regional": "GIN", "issuer": "BCRG official repository", "title": "Code des assurances – page posted in 2025, attached Law L/95/022/CTRN of 12 June 1995", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.bcrg-guinee.org/wp-content/uploads/2025/02/Code-des-assurances.pdf", "page_or_section": "PDF p.1 heading; linked from /code-des-assurances/ page", "source_status": "Content inspected; recovered record", "public_note": "Historical legal text; current applicability not asserted. | Despite a 2025 URL folder/webpage context, PDF identifies 1995 Code. Treated as historical; not substituted for separately recovered 2016 law." }, { "source_id": "SRC-GNB-2026-G001", "iso3_or_regional": "GNB", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-GNB-2026-G002", "iso3_or_regional": "GNB", "issuer": "CIMA Council of Ministers", "title": "Règlement N°002/CIMA/PCMA/CE/2026 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2026/07/Reglement-N%C2%B0002-26-Modifiant-et-completant-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–2: amended Articles 329-8 and 718, new Article 818-1, final Article 2", "source_status": "Content inspected; recovered record", "public_note": "Both pages originally read by OCR; p.1 visually checked. Signature-date OCR unclear; no publication or absolute effective date assigned. July 2026 repository path is not publication proof. | Current amendment concerns dividend conditions, microinsurance capital/equity and reinsurer dividend conditions. Article 2 makes effectiveness depend on official publication; no identified IFRS 17 adoption or reconciliation provision." }, { "source_id": "SRC-GNB-2026-G003", "iso3_or_regional": "GNB", "issuer": "CIMA Council of Ministers", "title": "Règlement N°006/CIMA/PCMA/CE/SG/CIMA/2024 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/12/Reglement-N%C2%B0006-24-Modifiant-et-completatnt-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–13; Article 2 on p.13", "source_status": "Content inspected; recovered record", "public_note": "Full 13-page scan originally OCR inspected; contract modernisation is not accounting-standard adoption. | Inspected 2024 amendment updates contractual communications and electronic means across the Code. Final Article 2 specifies effect from 1 January 2025. It does not provide an IFRS 17 effective date." }, { "source_id": "SRC-GNB-2026-G004", "iso3_or_regional": "GNB", "issuer": "CIMA", "title": "Règlement 06-24 – États Modèles", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/Reglement-Etats-Modeles.pdf", "page_or_section": "PDF pp.1–3, amended Articles 422, 422-2 and 730, final Articles 2–3; p.4 Etat C6 S; p.6 annual C10/Table A; pp.23–26 cash-flow/portfolio-risk forms", "source_status": "Content inspected; recovered record", "public_note": "Cover/regulation pp.1–3 originally OCR inspected after 15 October recovery; annex templates text-inspected. The 2027 transition concerns these sector forms, not IFRS 17. CIMA labels both this package and a separate contract-communications file as 06-24; distinct downloaded bodies retained without assuming supersession. Absolute effective date awaits publication evidence. | Signed 8 August 2024 accounting/model package updates annual, quarterly and semiannual sector returns. Article 2 gives insurers until 31 December 2027 to install organisation/information systems for the new returns; Article 3 depends on official publication for effectiveness. The forms do not establish an IFRS 17 reconciliation route." }, { "source_id": "SRC-GNB-2026-G005", "iso3_or_regional": "GNB", "issuer": "CIMA / CRCA", "title": "Règlements et circulaires de la CRCA – official publication index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/reglements-et-circulaires-de-la-crca/?lang=es", "page_or_section": "Displayed year links 2020 to 2002 and 2020 table, retrieval lines 12–29", "source_status": "Content inspected; recovered record", "public_note": "Originally opened 15 October 2026 after session recovery. Index is an access/coverage finding only, not evidence of IFRS 17 non-adoption or no supervisory acknowledgement. | Actually opened CRCA circular index displays year links through 2020 and a 27 March 2020 reinsurance-obligations item. It does not establish comprehensive current circular coverage or absence of later IFRS 17 material." }, { "source_id": "SRC-GNB-2026-G006", "iso3_or_regional": "GNB", "issuer": "CIMA / CRCA", "title": "Décision N°017/D/CIMA/CRCA/PDT/2025 infligeant une amende à la société GUINEBIS SA", "publication_date": null, "effective_date": "2025-02-14", "accessed_date": "2026-10-15", "document_type": "Regulator circular or roadmap", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2025/03/Decision-n%C2%B0017-25-Infligeant-une-amende-a-la-societe-GUINEBIS.pdf", "page_or_section": "Single PDF page: GUINEBIS identification, late-filing recital and Articles 1–3", "source_status": "Content inspected; recovered record", "public_note": "Actual official one-page scan originally downloaded/OCR inspected. Publication day not inferred from March2025 upload folder. | CRCA sanctioned GUINEBIS SA for filing 2023 annual dossier after prescribed 1 June 2024 deadline. Signed14 February2025, effective on signature. Confirms named domestic insurer and annual sector filing enforcement, without proving IFRS 17 use." }, { "source_id": "SRC-GNB-2026-G007", "iso3_or_regional": "GNB", "issuer": "CIMA", "title": "DNA-GNB-fr – Direction Générale de la Supervision des Activités Financières et Assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/dna-gnb-2/", "page_or_section": "National directorate presentation and missions, retrieval lines14–20", "source_status": "Content inspected; recovered record", "public_note": "Regional-site national-directorate description; current named officers not relied on. | CIMA presentation identifies national directorate as a Ministry of Finance body with financial/insurance supervisory responsibilities. Identifies administrative channel; no IFRS 17 instrument verified." }, { "source_id": "SRC-GNB-2026-G008", "iso3_or_regional": "GNB", "issuer": "IFRS Foundation", "title": "IFRS jurisdiction profile: Guinea-Bissau", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/guinea-bissau/", "page_or_section": "Profile last-updated label23January2018; Extent of IFRS application; IFRS endorsement automatic new/amended-standard paragraph", "source_status": "Content inspected; recovered record", "public_note": "Profile last updated23January2018; not asserted as initial publication. Dynamic IFRS text is historical survey context, not new country-specific IFRS17 action. | Historical profile describes IASB-issued IFRS without separate endorsement of individual new/amended standards, and listed/public-capital consolidated reporting from2019. Does not identify current eligible domestic insurer or verify insurer IFRS17 statutory implementation." }, { "source_id": "SRC-MLI-2026-G001", "iso3_or_regional": "MLI", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-MLI-2026-G002", "iso3_or_regional": "MLI", "issuer": "CIMA Council of Ministers", "title": "Règlement N°002/CIMA/PCMA/CE/2026 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2026/07/Reglement-N%C2%B0002-26-Modifiant-et-completant-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–2: amended Articles 329-8 and 718, new Article 818-1, final Article 2", "source_status": "Content inspected; recovered record", "public_note": "Both pages originally read by OCR; p.1 visually checked. Signature-date OCR unclear; no publication or absolute effective date assigned. July 2026 repository path is not publication proof. | Current amendment concerns dividend conditions, microinsurance capital/equity and reinsurer dividend conditions. Article 2 makes effectiveness depend on official publication; no identified IFRS 17 adoption or reconciliation provision." }, { "source_id": "SRC-MLI-2026-G003", "iso3_or_regional": "MLI", "issuer": "CIMA Council of Ministers", "title": "Règlement N°006/CIMA/PCMA/CE/SG/CIMA/2024 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/12/Reglement-N%C2%B0006-24-Modifiant-et-completatnt-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–13; Article 2 on p.13", "source_status": "Content inspected; recovered record", "public_note": "Full 13-page scan originally OCR inspected; contract modernisation is not accounting-standard adoption. | Inspected 2024 amendment updates contractual communications and electronic means across the Code. Final Article 2 specifies effect from 1 January 2025. It does not provide an IFRS 17 effective date." }, { "source_id": "SRC-MLI-2026-G004", "iso3_or_regional": "MLI", "issuer": "CIMA", "title": "Règlement 06-24 – États Modèles", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/Reglement-Etats-Modeles.pdf", "page_or_section": "PDF pp.1–3, amended Articles 422, 422-2 and 730, final Articles 2–3; p.4 Etat C6 S; p.6 annual C10/Table A; pp.23–26 cash-flow/portfolio-risk forms", "source_status": "Content inspected; recovered record", "public_note": "Cover/regulation pp.1–3 originally OCR inspected after 15 October recovery; annex templates text-inspected. The 2027 transition concerns these sector forms, not IFRS 17. CIMA labels both this package and a separate contract-communications file as 06-24; distinct downloaded bodies retained without assuming supersession. Absolute effective date awaits publication evidence. | Signed 8 August 2024 accounting/model package updates annual, quarterly and semiannual sector returns. Article 2 gives insurers until 31 December 2027 to install organisation/information systems for the new returns; Article 3 depends on official publication for effectiveness. The forms do not establish an IFRS 17 reconciliation route." }, { "source_id": "SRC-MLI-2026-G005", "iso3_or_regional": "MLI", "issuer": "CIMA / CRCA", "title": "Règlements et circulaires de la CRCA – official publication index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/reglements-et-circulaires-de-la-crca/?lang=es", "page_or_section": "Displayed year links 2020 to 2002 and 2020 table, retrieval lines 12–29", "source_status": "Content inspected; recovered record", "public_note": "Originally opened 15 October 2026 after session recovery. Index is an access/coverage finding only, not evidence of IFRS 17 non-adoption or no supervisory acknowledgement. | Actually opened CRCA circular index displays year links through 2020 and a 27 March 2020 reinsurance-obligations item. It does not establish comprehensive current circular coverage or absence of later IFRS 17 material." }, { "source_id": "SRC-MLI-2026-G006", "iso3_or_regional": "MLI", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.22 (printed pp.42–43): SUNU Assurances IARD Mali", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-MLI-2026-G007", "iso3_or_regional": "MLI", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-MLI-2026-G008", "iso3_or_regional": "MLI", "issuer": "Mali DGTCP / Direction Assurances", "title": "Réglementation et contrôle du secteur des Assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://tresor.gouv.ml/reglementation-et-controle-du-secteur-des-assurances/", "page_or_section": "Mission and listed duties, retrieval lines48–69", "source_status": "Content inspected; recovered record", "public_note": "Treasury describes national/community insurance-rule enforcement, on-site/off-site controls and follow-up of recommendations. Verifies supervisory channel; no IFRS 17-specific instrument/reconciliation inspected." }, { "source_id": "SRC-MLI-2026-G009", "iso3_or_regional": "MLI", "issuer": "Mali DGTCP", "title": "Banques-Finances-Assurances – Division des Assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://tresor.gouv.ml/banques-fiances-assurances/", "page_or_section": "Displayed annual-report headings2019,2018,2017", "source_status": "Content inspected; recovered record", "public_note": "Opened insurance division page displays report links for2019,2018,2017. Does not establish more recent reports/IFRS17 filings do not exist." }, { "source_id": "SRC-MRT-2026-G001", "iso3_or_regional": "MRT", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.43 (printed pp.84–85): SUNU Assurances Mauritanie", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-MRT-2026-G002", "iso3_or_regional": "MRT", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-MRT-2026-G003", "iso3_or_regional": "MRT", "issuer": "Mauritania Ministry of Finance / Direction du Contrôle des Assurances", "title": "Rapport sur le marché des assurances en Mauritanie, exercice 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://finances.gov.mr/sites/default/files/2024-05/Rapport_assurances_14_12_2023%20modf.pdf", "page_or_section": "PDF cover December2023; pp16–17 legal/supervisory history; p44 accounting anomalies and filing duties", "source_status": "Content inspected; recovered record", "public_note": "Ministry landing page dated15May2024; document itself December2023 for exercise2022. Distinct dates retained; supervision statement superseded by government2025 transfer account. | Historical report identifies1993 Code amended2007, then Ministry-DCA supervision, and sector-accounting/audit filing deficiencies in2022. Discussion refers to Mauritanian insurance sector plan and two commissioners; not a current IFRS17 mandate/current supervisor identity." }, { "source_id": "SRC-MRT-2026-G004", "iso3_or_regional": "MRT", "issuer": "Agence mauritanienne d’information (government news agency)", "title": "La BCM lance des consultations nationales pour développer le secteur des assurances", "publication_date": "2025-12-08", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://ami.mr/fr/archives/285034", "page_or_section": "8December2025 date; paragraphs on transfer to BCM/reform, retrieval lines20–32", "source_status": "Content inspected; recovered record", "public_note": "Government reporting of deputy-governor/director statements; transfer law/precise legal effective date still to retrieve. General reform is not IFRS17 roadmap. | Government account explicitly records transfer of insurance-supervision responsibility to Central Bank of Mauritania and BCM-led insurance reform consultation. Prevents mislabelling historical DCA regime as current supervisory authority." }, { "source_id": "SRC-NER-2026-G001", "iso3_or_regional": "NER", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-NER-2026-G002", "iso3_or_regional": "NER", "issuer": "CIMA Council of Ministers", "title": "Règlement N°002/CIMA/PCMA/CE/2026 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2026/07/Reglement-N%C2%B0002-26-Modifiant-et-completant-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–2: amended Articles 329-8 and 718, new Article 818-1, final Article 2", "source_status": "Content inspected; recovered record", "public_note": "Both pages originally read by OCR; p.1 visually checked. Signature-date OCR unclear; no publication or absolute effective date assigned. July 2026 repository path is not publication proof. | Current amendment concerns dividend conditions, microinsurance capital/equity and reinsurer dividend conditions. Article 2 makes effectiveness depend on official publication; no identified IFRS 17 adoption or reconciliation provision." }, { "source_id": "SRC-NER-2026-G003", "iso3_or_regional": "NER", "issuer": "CIMA Council of Ministers", "title": "Règlement N°006/CIMA/PCMA/CE/SG/CIMA/2024 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/12/Reglement-N%C2%B0006-24-Modifiant-et-completatnt-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–13; Article 2 on p.13", "source_status": "Content inspected; recovered record", "public_note": "Full 13-page scan originally OCR inspected; contract modernisation is not accounting-standard adoption. | Inspected 2024 amendment updates contractual communications and electronic means across the Code. Final Article 2 specifies effect from 1 January 2025. It does not provide an IFRS 17 effective date." }, { "source_id": "SRC-NER-2026-G004", "iso3_or_regional": "NER", "issuer": "CIMA", "title": "Règlement 06-24 – États Modèles", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/Reglement-Etats-Modeles.pdf", "page_or_section": "PDF pp.1–3, amended Articles 422, 422-2 and 730, final Articles 2–3; p.4 Etat C6 S; p.6 annual C10/Table A; pp.23–26 cash-flow/portfolio-risk forms", "source_status": "Content inspected; recovered record", "public_note": "Cover/regulation pp.1–3 originally OCR inspected after 15 October recovery; annex templates text-inspected. The 2027 transition concerns these sector forms, not IFRS 17. CIMA labels both this package and a separate contract-communications file as 06-24; distinct downloaded bodies retained without assuming supersession. Absolute effective date awaits publication evidence. | Signed 8 August 2024 accounting/model package updates annual, quarterly and semiannual sector returns. Article 2 gives insurers until 31 December 2027 to install organisation/information systems for the new returns; Article 3 depends on official publication for effectiveness. The forms do not establish an IFRS 17 reconciliation route." }, { "source_id": "SRC-NER-2026-G005", "iso3_or_regional": "NER", "issuer": "CIMA / CRCA", "title": "Règlements et circulaires de la CRCA – official publication index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/reglements-et-circulaires-de-la-crca/?lang=es", "page_or_section": "Displayed year links 2020 to 2002 and 2020 table, retrieval lines 12–29", "source_status": "Content inspected; recovered record", "public_note": "Originally opened 15 October 2026 after session recovery. Index is an access/coverage finding only, not evidence of IFRS 17 non-adoption or no supervisory acknowledgement. | Actually opened CRCA circular index displays year links through 2020 and a 27 March 2020 reinsurance-obligations item. It does not establish comprehensive current circular coverage or absence of later IFRS 17 material." }, { "source_id": "SRC-NER-2026-G006", "iso3_or_regional": "NER", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.27 (printed pp.52–53): SUNU Assurances Vie Niger; PDF p.28 (printed pp.54–55): SUNU Assurances IARD Niger", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-NER-2026-G007", "iso3_or_regional": "NER", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-NER-2026-G008", "iso3_or_regional": "NER", "issuer": "CIMA", "title": "Direction Nationale / Direction du Contrôle des Assurances du Niger", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/dna-nig-fr-2/?lang=es", "page_or_section": "French body text: presentation/duties, retrieval lines93–108", "source_status": "Content inspected; recovered record", "public_note": "Official regional page identifies national Ministry of Finance control responsibilities, CRCA cooperation and examination of company economic documents. Context for supervisory channel, not IFRS17-specific action." }, { "source_id": "SRC-SEN-2026-G001", "iso3_or_regional": "SEN", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-SEN-2026-G002", "iso3_or_regional": "SEN", "issuer": "CIMA Council of Ministers", "title": "Règlement N°002/CIMA/PCMA/CE/2026 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2026/07/Reglement-N%C2%B0002-26-Modifiant-et-completant-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–2: amended Articles 329-8 and 718, new Article 818-1, final Article 2", "source_status": "Content inspected; recovered record", "public_note": "Both pages originally read by OCR; p.1 visually checked. Signature-date OCR unclear; no publication or absolute effective date assigned. July 2026 repository path is not publication proof. | Current amendment concerns dividend conditions, microinsurance capital/equity and reinsurer dividend conditions. Article 2 makes effectiveness depend on official publication; no identified IFRS 17 adoption or reconciliation provision." }, { "source_id": "SRC-SEN-2026-G003", "iso3_or_regional": "SEN", "issuer": "CIMA Council of Ministers", "title": "Règlement N°006/CIMA/PCMA/CE/SG/CIMA/2024 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/12/Reglement-N%C2%B0006-24-Modifiant-et-completatnt-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–13; Article 2 on p.13", "source_status": "Content inspected; recovered record", "public_note": "Full 13-page scan originally OCR inspected; contract modernisation is not accounting-standard adoption. | Inspected 2024 amendment updates contractual communications and electronic means across the Code. Final Article 2 specifies effect from 1 January 2025. It does not provide an IFRS 17 effective date." }, { "source_id": "SRC-SEN-2026-G004", "iso3_or_regional": "SEN", "issuer": "CIMA", "title": "Règlement 06-24 – États Modèles", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/Reglement-Etats-Modeles.pdf", "page_or_section": "PDF pp.1–3, amended Articles 422, 422-2 and 730, final Articles 2–3; p.4 Etat C6 S; p.6 annual C10/Table A; pp.23–26 cash-flow/portfolio-risk forms", "source_status": "Content inspected; recovered record", "public_note": "Cover/regulation pp.1–3 originally OCR inspected after 15 October recovery; annex templates text-inspected. The 2027 transition concerns these sector forms, not IFRS 17. CIMA labels both this package and a separate contract-communications file as 06-24; distinct downloaded bodies retained without assuming supersession. Absolute effective date awaits publication evidence. | Signed 8 August 2024 accounting/model package updates annual, quarterly and semiannual sector returns. Article 2 gives insurers until 31 December 2027 to install organisation/information systems for the new returns; Article 3 depends on official publication for effectiveness. The forms do not establish an IFRS 17 reconciliation route." }, { "source_id": "SRC-SEN-2026-G005", "iso3_or_regional": "SEN", "issuer": "CIMA / CRCA", "title": "Règlements et circulaires de la CRCA – official publication index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/reglements-et-circulaires-de-la-crca/?lang=es", "page_or_section": "Displayed year links 2020 to 2002 and 2020 table, retrieval lines 12–29", "source_status": "Content inspected; recovered record", "public_note": "Originally opened 15 October 2026 after session recovery. Index is an access/coverage finding only, not evidence of IFRS 17 non-adoption or no supervisory acknowledgement. | Actually opened CRCA circular index displays year links through 2020 and a 27 March 2020 reinsurance-obligations item. It does not establish comprehensive current circular coverage or absence of later IFRS 17 material." }, { "source_id": "SRC-SEN-2026-G006", "iso3_or_regional": "SEN", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.23 (printed pp.44–45): SUNU Assurances Vie Sénégal; PDF p.24 (printed pp.46–47): SUNU Assurances IARD Sénégal", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-SEN-2026-G007", "iso3_or_regional": "SEN", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-SEN-2026-G008", "iso3_or_regional": "SEN", "issuer": "SEN-RE", "title": "Publications", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://sen-re.com/blog/", "page_or_section": "Opened index: first item Etats financiers2022 dated29January2024; displayed statements2018–2020", "source_status": "Content inspected; recovered record", "public_note": "No IFRS17 inference from issuer existence, cession-legal training or generic event template. | Actual public index shows2022 financial-statement entry published29January2024. Does not provide2023–2025 audited IFRS17 implementation evidence." }, { "source_id": "SRC-SEN-2026-G009", "iso3_or_regional": "SEN", "issuer": "Senegal Direction des Assurances", "title": "États modèles annuels vie – candidate page", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://dna.finances.gouv.sn/etats-modeles-annuels-vie/", "page_or_section": "Candidate page not successfully opened", "source_status": "Content inspected; recovered record", "public_note": "Registered only for reviewable access limitation; cannot support scored claim. | Candidate supervisor template page located, but web opening and national homepage retrieval failed/timed out. No substantive accounting claim admitted from indexed summary." }, { "source_id": "SRC-TGO-2026-G001", "iso3_or_regional": "TGO", "issuer": "OHADA", "title": "Acte uniforme relatif au droit comptable et à l’information financière (AUDCIF)", "publication_date": "2017-02-15", "effective_date": "2019-01-01", "accessed_date": "2026-10-15", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.ohada.org/acte-uniforme-relatif-au-droit-comptable-et-a-linformation-financiere-audcif/", "page_or_section": "Official summary: adoption/publication/effective-date paragraphs and regulated-sector/listed-public-offer bullets (retrieval lines 284–300)", "source_status": "Content inspected; recovered record", "public_note": "Official explanatory summary of the binding Act; exact full-law and current insurer perimeter remain a substantive gap. | Official current summary retains regulated-sector accounting specificity and requires supplementary IFRS statements for listed/public-offering entities. The IFRS layer began 1 January 2019. A domestic insurer meeting that perimeter is not identified." }, { "source_id": "SRC-TGO-2026-G002", "iso3_or_regional": "TGO", "issuer": "CIMA Council of Ministers", "title": "Règlement N°002/CIMA/PCMA/CE/2026 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2026/07/Reglement-N%C2%B0002-26-Modifiant-et-completant-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–2: amended Articles 329-8 and 718, new Article 818-1, final Article 2", "source_status": "Content inspected; recovered record", "public_note": "Both pages originally read by OCR; p.1 visually checked. Signature-date OCR unclear; no publication or absolute effective date assigned. July 2026 repository path is not publication proof. | Current amendment concerns dividend conditions, microinsurance capital/equity and reinsurer dividend conditions. Article 2 makes effectiveness depend on official publication; no identified IFRS 17 adoption or reconciliation provision." }, { "source_id": "SRC-TGO-2026-G003", "iso3_or_regional": "TGO", "issuer": "CIMA Council of Ministers", "title": "Règlement N°006/CIMA/PCMA/CE/SG/CIMA/2024 modifiant et complétant certaines dispositions du Code des assurances", "publication_date": null, "effective_date": "2025-01-01", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/12/Reglement-N%C2%B0006-24-Modifiant-et-completatnt-certaines-dispositions-du-Code-des-Assurances.pdf", "page_or_section": "PDF pp.1–13; Article 2 on p.13", "source_status": "Content inspected; recovered record", "public_note": "Full 13-page scan originally OCR inspected; contract modernisation is not accounting-standard adoption. | Inspected 2024 amendment updates contractual communications and electronic means across the Code. Final Article 2 specifies effect from 1 January 2025. It does not provide an IFRS 17 effective date." }, { "source_id": "SRC-TGO-2026-G004", "iso3_or_regional": "TGO", "issuer": "CIMA", "title": "Règlement 06-24 – États Modèles", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/Reglement-Etats-Modeles.pdf", "page_or_section": "PDF pp.1–3, amended Articles 422, 422-2 and 730, final Articles 2–3; p.4 Etat C6 S; p.6 annual C10/Table A; pp.23–26 cash-flow/portfolio-risk forms", "source_status": "Content inspected; recovered record", "public_note": "Cover/regulation pp.1–3 originally OCR inspected after 15 October recovery; annex templates text-inspected. The 2027 transition concerns these sector forms, not IFRS 17. CIMA labels both this package and a separate contract-communications file as 06-24; distinct downloaded bodies retained without assuming supersession. Absolute effective date awaits publication evidence. | Signed 8 August 2024 accounting/model package updates annual, quarterly and semiannual sector returns. Article 2 gives insurers until 31 December 2027 to install organisation/information systems for the new returns; Article 3 depends on official publication for effectiveness. The forms do not establish an IFRS 17 reconciliation route." }, { "source_id": "SRC-TGO-2026-G005", "iso3_or_regional": "TGO", "issuer": "CIMA / CRCA", "title": "Règlements et circulaires de la CRCA – official publication index", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/reglements-et-circulaires-de-la-crca/?lang=es", "page_or_section": "Displayed year links 2020 to 2002 and 2020 table, retrieval lines 12–29", "source_status": "Content inspected; recovered record", "public_note": "Originally opened 15 October 2026 after session recovery. Index is an access/coverage finding only, not evidence of IFRS 17 non-adoption or no supervisory acknowledgement. | Actually opened CRCA circular index displays year links through 2020 and a 27 March 2020 reinsurance-obligations item. It does not establish comprehensive current circular coverage or absence of later IFRS 17 material." }, { "source_id": "SRC-TGO-2026-G006", "iso3_or_regional": "TGO", "issuer": "SUNU Group / named local SUNU insurers", "title": "Rapport Annuel 2025 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Annuel_2025_SUNU_Group.pdf", "page_or_section": "PDF p.29 (printed pp.56–57): SUNU Assurances Vie Togo; PDF p.30 (printed pp.58–59): SUNU Assurances IARD Togo", "source_status": "Content inspected; recovered record", "public_note": "Actual report originally downloaded, bypassing web-fetch limits. Official directory showed file modification 31 August 2026: availability timestamp, not established publication date. Specific local amounts not transferred from parent consolidated accounts. | Named local entity sections present balance sheets and results at 31 December 2025, 2024 comparatives and named statutory commissioners. They do not reproduce signed entity audit opinions or a complete local IFRS 17 accounting-policy/disclosure set." }, { "source_id": "SRC-TGO-2026-G007", "iso3_or_regional": "TGO", "issuer": "SUNU Participations Holding SA", "title": "Rapport Financier 2024 SUNU Group", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://sunu-group.com/upload/post/Rapport_Financier_2024_SUNU_Group.pdf", "page_or_section": "PDF p.14 audit opinion; p.17 signatures dated 13 June 2025; p.22 section 2.1 Référentiel comptable", "source_status": "Content inspected; recovered record", "public_note": "Auditors Forvis Mazars SA and Audiceos. Unmodified 2024 parent opinion contains observation concerning former 2023 valuation reservation, described as no longer applicable. No parent-to-country implementation transfer. | Consolidated audit certifies French accounting rules. Section 2.1 explicitly elects ANC 2020-01. Parent financial report therefore does not supply IFRS 17 implementation evidence for any local subsidiary." }, { "source_id": "SRC-TGO-2026-G008", "iso3_or_regional": "TGO", "issuer": "CICA-RE", "title": "Rapport annuel2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://cica-re.com/IMG/pdf/rapport_cica-re_24-10-2025_ok.pdf", "page_or_section": "PDF/printed p42 opinion; p47 CIMA basis; p49 signature", "source_status": "Content inspected; recovered record", "public_note": "Regional treaty reinsurer headquartered in Lomé, not representative domestic Togo sample. Do not allocate its accounts to every member country. Filename date not publication proof. | Grant Thornton Sénégal expresses unmodified opinion on CICA-RE2024 annual sector-basis accounts. Management responsibility explicitly specifies CIMA insurance/reinsurance accounting framework. Signed13June2025. Locally relevant regional reinsurer filing, not IFRS17 filing." }, { "source_id": "SRC-TGO-2026-G009", "iso3_or_regional": "TGO", "issuer": "GTA Assurances Vie", "title": "Rapports annuels", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "B2", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://gtaassurancesvie.tg/rapport-annuels/", "page_or_section": "Report headings: management2022/2019, annual2018/2017/2016, retrieval lines62–72", "source_status": "Content inspected; recovered record", "public_note": "Index coverage is not statement about existence of all reports. | Opened issuer index displays older report labels only. No current audited IFRS17 accounts established from index." }, { "source_id": "SRC-CMR-2026-G001", "iso3_or_regional": "CMR", "issuer": "CIMA, Secrétariat Général", "title": "Rapport sur l’ensemble des marchés d’assurances de la CIMA, exercice 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/rapport-des-marches-CIMA-2022.pdf", "page_or_section": "PDF pp. 13 and 18; annual statutory statistical returns and country non-life market table", "source_status": "Content inspected; recovered record", "public_note": "The report describes its annual statistical-return basis and includes Cameroon in the 2022 non-life market table. This identifies insurance-market reporting context, not an IFRS 17 perimeter. | Original type: Official market report" }, { "source_id": "SRC-CMR-2026-G002", "iso3_or_regional": "CMR", "issuer": "CIMA / Commission Régionale de Contrôle des Assurances", "title": "Décisions de la CRCA — index des décisions 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/decisions-de-la-crca/", "page_or_section": "Section Décisions 2025; rows naming SAAR, SANLAMALLIANZ and other Cameroon entities; decisions dated 16 August 2025", "source_status": "Content inspected; recovered record", "public_note": "The official index lists warnings or fines for SAAR, SANLAMALLIANZ and other Cameroon entities; decisions dated 16 August 2025. The index does not establish the grounds as IFRS 17-related." }, { "source_id": "SRC-CMR-2026-G003", "iso3_or_regional": "CMR", "issuer": "Association des Sociétés d’Assurances du Cameroun (ASAC)", "title": "Chiffre d’affaires provisoire du marché camerounais des assurances, exercice 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Other", "evidence_tier": "B1", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://website-152537193167-eu-north-1-an.s3.eu-north-1.amazonaws.com/uploads/43411af0-4e3d-4d6f-8dac-8f3d7040aee0-2026-06-22.pdf", "page_or_section": "PDF pp. 2, 6 and 9; Tables 1, 5 and 8", "source_status": "Content inspected; recovered record", "public_note": "The primary ASAC report separates non-life and life/capitalisation premiums and names local companies in each segment. It is a provisional market-statistics publication rather than an audited IFRS 17 statement. | Original type: Industry market report | Original binding description: Non-binding" }, { "source_id": "SRC-CMR-2026-G004", "iso3_or_regional": "CMR", "issuer": "BVMAC", "title": "Espace Émetteurs — Émetteurs Actions", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bvm-ac.org/espace-emetteurs/emetteurs-actions/", "page_or_section": "Issuer tabs and SCG-RE section; financial-statement links", "source_status": "Content inspected; recovered record", "public_note": "The displayed issuer tabs include SCG-Ré and the Cameroon industrial issuers SEMC, SAFACAM and SOCAPALM. Cameroon industrial IFRS filings cannot be substituted for local insurer IFRS 17 evidence." }, { "source_id": "SRC-CAF-2026-G001", "iso3_or_regional": "CAF", "issuer": "CIMA, Secrétariat Général", "title": "Rapport sur l’ensemble des marchés d’assurances de la CIMA, exercice 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/rapport-des-marches-CIMA-2022.pdf", "page_or_section": "PDF pp. 13 and 18; annual statutory statistical returns and country non-life market table", "source_status": "Content inspected; recovered record", "public_note": "The report describes its annual statistical-return basis and includes Central African Republic in the 2022 non-life market table. This identifies insurance-market reporting context, not an IFRS 17 perimeter. | Original type: Official market report" }, { "source_id": "SRC-CAF-2026-G002", "iso3_or_regional": "CAF", "issuer": "CIMA / Commission Régionale de Contrôle des Assurances", "title": "Décisions de la CRCA — index des décisions 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/decisions-de-la-crca/", "page_or_section": "Section Décisions 2025; rows naming SUNU Assurances Centrafrique; decisions n°040-25, 041-25 and 042-25 dated 19 July 2025", "source_status": "Content inspected; recovered record", "public_note": "The official index lists warnings or fines for SUNU Assurances Centrafrique; decisions n°040-25, 041-25 and 042-25 dated 19 July 2025. The index does not establish the grounds as IFRS 17-related." }, { "source_id": "SRC-CAF-2026-G003", "iso3_or_regional": "CAF", "issuer": "Ministère des Finances et du Budget, République centrafricaine", "title": "Directions Générales", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.finances.gouv.cf/direction/19/directions-generales", "page_or_section": "Responsibilities concerning application of community insurance regulation, immediately before Domaine de la Comptabilité", "source_status": "Content inspected; recovered record", "public_note": "The ministry describes responsibility for respecting community insurance regulation. This identifies a local official supervisory route, without an IFRS 17 instrument." }, { "source_id": "SRC-TCD-2026-G001", "iso3_or_regional": "TCD", "issuer": "CIMA, Secrétariat Général", "title": "Rapport sur l’ensemble des marchés d’assurances de la CIMA, exercice 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/rapport-des-marches-CIMA-2022.pdf", "page_or_section": "PDF pp. 13 and 18; annual statutory statistical returns and country non-life market table", "source_status": "Content inspected; recovered record", "public_note": "The report describes its annual statistical-return basis and includes Chad in the 2022 non-life market table. This identifies insurance-market reporting context, not an IFRS 17 perimeter. | Original type: Official market report" }, { "source_id": "SRC-COG-2026-G001", "iso3_or_regional": "COG", "issuer": "CIMA, Secrétariat Général", "title": "Rapport sur l’ensemble des marchés d’assurances de la CIMA, exercice 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/rapport-des-marches-CIMA-2022.pdf", "page_or_section": "PDF pp. 13 and 18; annual statutory statistical returns and country non-life market table", "source_status": "Content inspected; recovered record", "public_note": "The report describes its annual statistical-return basis and includes Congo in the 2022 non-life market table. This identifies insurance-market reporting context, not an IFRS 17 perimeter. | Original type: Official market report" }, { "source_id": "SRC-COG-2026-G002", "iso3_or_regional": "COG", "issuer": "CIMA / Commission Régionale de Contrôle des Assurances", "title": "Décisions de la CRCA — index des décisions 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/decisions-de-la-crca/", "page_or_section": "Section Décisions 2025; rows naming ARC Congo, AGC Congo, AGC Vie Congo and AMC Assurances Congo; decisions dated 14 February 2025", "source_status": "Content inspected; recovered record", "public_note": "The official index lists warnings or fines for ARC Congo, AGC Congo, AGC Vie Congo and AMC Assurances Congo; decisions dated 14 February 2025. The index does not establish the grounds as IFRS 17-related." }, { "source_id": "SRC-COD-2026-G001", "iso3_or_regional": "COD", "issuer": "SONAS SA; Conseil Supérieur du Portefeuille official repository", "title": "SONAS SA — États financiers, exercice comptable 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://csp.cd/fileadmin/templates/php/consult.php", "page_or_section": "PDF p. 10, section 2.1.1; p. 8, commissaires aux comptes", "source_status": "Content inspected; recovered record", "public_note": "The local legal-entity accounts state a PCSSA insurance-sector accounting basis. Cover month September 2024; 2023 auditors are separately identified in the official audit PDF. | Original type: Insurer annual financial statements" }, { "source_id": "SRC-COD-2026-G002", "iso3_or_regional": "COD", "issuer": "SONAS SA; ECR SARL and Théophile Ndangi Ndangani; CSP official repository", "title": "SONAS SA — Rapport des commissaires aux comptes sur les états financiers arrêtés au 31 décembre 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Other", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://csp.cd/fileadmin/templates/php/consult.php", "page_or_section": "PDF p. 2, opinion; p. 3, qualifications; p. 8, signatures", "source_status": "Content inspected; recovered record", "public_note": "The auditors issue a qualified opinion under the specific insurance-sector chart. The report is signed in Kinshasa on 27 September 2024 by ECR SARL and Théophile Ndangi Ndangani. | Original type: Insurer audit report" }, { "source_id": "SRC-COD-2026-G003", "iso3_or_regional": "COD", "issuer": "SONAS SA; Conseil Supérieur du Portefeuille official repository", "title": "SONAS SA — États financiers, exercice comptable 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://csp.cd/fileadmin/templates/php/consult.php", "page_or_section": "PDF p. 11, section 2.1.1; pp. 5 and 8, legal-entity context", "source_status": "Content inspected; recovered record", "public_note": "The 2024 SONAS legal-entity accounts again specify PCSSA and historical cost with legal revaluation. A matching 2024 audit report was not obtained. | Original type: Insurer annual financial statements" }, { "source_id": "SRC-COD-2026-G004", "iso3_or_regional": "COD", "issuer": "ARCA, Democratic Republic of the Congo", "title": "Modèle Rapport SNECA", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://arca.cd/wp-content/uploads/2023/03/Rapport-SNECA-1.xlsx", "page_or_section": "Worksheet 'Rapport SNECA', A1:I1 and F36", "source_status": "Content inspected; recovered record", "public_note": "The official template contains insurer, policy/certificate, premium, currency and SNECA-fee columns. It is not an IFRS 17 financial-statement or prudential reconciliation template. | Original type: Official reporting template" }, { "source_id": "SRC-COD-2026-G005", "iso3_or_regional": "COD", "issuer": "ARCA, Democratic Republic of the Congo", "title": "Règlements", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://arca.cd/reglements/", "page_or_section": "Displayed regulations n°005/21–001/19", "source_status": "Content inspected; recovered record", "public_note": "The accessible official catalogue lists tariff and distribution regulations; it did not provide an IFRS 17 accounting instrument in the inspected list." }, { "source_id": "SRC-COD-2026-G006", "iso3_or_regional": "COD", "issuer": "ARCA, Democratic Republic of the Congo", "title": "Décrets", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://arca.cd/decrets/", "page_or_section": "Displayed insurance decrees and downloads", "source_status": "Content inspected; recovered record", "public_note": "The inspected official decree page displays five insurance decrees. The 2017 PCSSA decree discovered in secondary repositories was not reproduced as a newly verified binding primary text." }, { "source_id": "SRC-GNQ-2026-G001", "iso3_or_regional": "GNQ", "issuer": "CIMA, Secrétariat Général", "title": "Rapport sur l’ensemble des marchés d’assurances de la CIMA, exercice 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/rapport-des-marches-CIMA-2022.pdf", "page_or_section": "PDF pp. 13 and 18; annual statutory statistical returns and country non-life market table", "source_status": "Content inspected; recovered record", "public_note": "The report describes its annual statistical-return basis and includes Equatorial Guinea in the 2022 non-life market table. This identifies insurance-market reporting context, not an IFRS 17 perimeter. | Original type: Official market report" }, { "source_id": "SRC-GNQ-2026-G002", "iso3_or_regional": "GNQ", "issuer": "CIMA / Commission Régionale de Contrôle des Assurances", "title": "Décisions de la CRCA — index des décisions 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/decisions-de-la-crca/", "page_or_section": "Section Décisions 2025; rows naming CHANAS Guinée Equatoriale and GUINEBIS; decisions n°018-25 and 017-25 dated 14 February 2025", "source_status": "Content inspected; recovered record", "public_note": "The official index lists warnings or fines for CHANAS Guinée Equatoriale and GUINEBIS; decisions n°018-25 and 017-25 dated 14 February 2025. The index does not establish the grounds as IFRS 17-related." }, { "source_id": "SRC-GAB-2026-G001", "iso3_or_regional": "GAB", "issuer": "CIMA, Secrétariat Général", "title": "Rapport sur l’ensemble des marchés d’assurances de la CIMA, exercice 2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/wp-content/uploads/2024/10/rapport-des-marches-CIMA-2022.pdf", "page_or_section": "PDF pp. 13 and 18; annual statutory statistical returns and country non-life market table", "source_status": "Content inspected; recovered record", "public_note": "The report describes its annual statistical-return basis and includes Gabon in the 2022 non-life market table. This identifies insurance-market reporting context, not an IFRS 17 perimeter. | Original type: Official market report" }, { "source_id": "SRC-GAB-2026-G002", "iso3_or_regional": "GAB", "issuer": "CIMA / Commission Régionale de Contrôle des Assurances", "title": "Décisions de la CRCA — index des décisions 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://cima-afrique.org/decisions-de-la-crca/", "page_or_section": "Section Décisions 2025; rows naming OGAR Vie and OGAR Gabon; decisions n°025-25 and 016-25 dated 14 February 2025", "source_status": "Content inspected; recovered record", "public_note": "The official index lists warnings or fines for OGAR Vie and OGAR Gabon; decisions n°025-25 and 016-25 dated 14 February 2025. The index does not establish the grounds as IFRS 17-related." }, { "source_id": "SRC-GAB-2026-G003", "iso3_or_regional": "GAB", "issuer": "SCG-Ré; Deloitte Touche Tohmatsu and New Ace Baker Tilly; hosted by BVMAC", "title": "SCG-Ré — Rapport d’audit des commissaires aux comptes sur les états financiers annuels, exercice clos le 31 décembre 2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.bvm-ac.org/wp-content/uploads/2024/10/Etats-financiers-SCG-Re-2023-1-1.pdf", "page_or_section": "PDF p. 2, opinion; p. 3, basis; p. 8, signature", "source_status": "Content inspected; recovered record", "public_note": "The auditors express a qualified opinion under the CIMA accounting framework. The report is signed 4 September 2024 and concerns SCG-Ré’s annual company accounts. | Original type: Audited insurer financial statements" }, { "source_id": "SRC-GAB-2026-G004", "iso3_or_regional": "GAB", "issuer": "SCG-Ré; Deloitte Touche Tohmatsu and New Ace Baker Tilly; hosted by BVMAC", "title": "SCG-Ré — États financiers au 31 décembre 2024 et rapport d’audit", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.bvm-ac.org/wp-content/uploads/2025/10/Etats-financiers-SCG-Re-2024.pdf", "page_or_section": "PDF pp. 2–3 and 9; accounting note PDF pp. 25–27 (note pages 12–14)", "source_status": "Content inspected; recovered record", "public_note": "The 2024 company accounts receive a qualified CIMA-basis opinion. Accounting note II.1 says the insurance framework was used with COSUMAF/CIMA agreement; that note contains a stale reference to the half-year ended 30 June 2024. | Original type: Audited insurer financial statements" }, { "source_id": "SRC-GAB-2026-G005", "iso3_or_regional": "GAB", "issuer": "Direction Nationale des Assurances, Gabon", "title": "Rapport d’activités du marché gabonais des assurances, exercice 2024, édition 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://dnagabon.ga/wp-content/uploads/2026/01/RAPPORT-DACTIVITES-DU-MARCHE-GABONAIS-DES-ASSURANCES-Exercice-2024-Edition-2025-FINAL.pdf", "page_or_section": "PDF pp. 14–17; annex headings pp. 53–58", "source_status": "Content inspected; recovered record", "public_note": "The supervisor reports eleven insurance companies and one reinsurer, SCG-Ré, for 2024. It describes CIMA supervision and statistical/prudential reporting, without an IFRS 17 reporting bridge. | Original type: Official supervisory market report" }, { "source_id": "SRC-GAB-2026-G006", "iso3_or_regional": "GAB", "issuer": "Direction Nationale des Assurances, Gabon", "title": "Publication du Rapport d’Activités du Marché Gabonais des Assurances exercice 2024", "publication_date": "2026-01-06", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://dnagabon.ga/publication-du-rapport-dactivites-du-marche-gabonais-des-assurances-exercice-2024/", "page_or_section": "Article publication metadata and report download", "source_status": "Content inspected; recovered record", "public_note": "The official announcement publishes the 2024 market report, edition 2025, with publication metadata dated 6 January 2026." }, { "source_id": "SRC-GAB-2026-G007", "iso3_or_regional": "GAB", "issuer": "BVMAC", "title": "Espace Émetteurs — SCG-RE", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bvm-ac.org/espace-emetteurs/emetteurs-actions/", "page_or_section": "SCG-RE issuer tab and 2023/2024 financial-statement download links", "source_status": "Content inspected; recovered record", "public_note": "BVMAC identifies SCG-Ré in its issuer repository and links the actual 2023 and 2024 financial statements." }, { "source_id": "SRC-STP-2026-G001", "iso3_or_regional": "STP", "issuer": "Banco Central de São Tomé e Príncipe", "title": "Norma de Aplicação Permanente n°05/02 — Critérios de valorimetria", "publication_date": null, "effective_date": "2002-09-10", "accessed_date": "2026-10-15", "document_type": "Regulation or standard", "evidence_tier": "A1", "binding_status": "Binding", "language": "Original source language", "canonical_url": "https://www.bcstp.st/Upload/NAP/CriterioValorimetria_Seguros.pdf", "page_or_section": "PDF pp. 1–3; N°DOC 05/02, date and effective-date boxes; insurer asset/liability valuation provisions", "source_status": "Content inspected; recovered record", "public_note": "The BCSTP rule issued and effective 10 September 2002 prescribes insurer asset/liability valuation principles and monthly adjustments. It is a historical insurer-specific legal source; its amendment/repeal status and IFRS 17 relationship are not established. | Original type: Regulation" }, { "source_id": "SRC-STP-2026-G002", "iso3_or_regional": "STP", "issuer": "Banco Central de São Tomé e Príncipe", "title": "Empresas de Seguro — institution selector", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bcstp.st/Instituicoes-Financeiras-Detalhes?cod=SEG", "page_or_section": "Original HTML select options value 8 and value 9", "source_status": "Content inspected; recovered record", "public_note": "The original official page selector lists SAAR S.Tomé e Príncipe and NICON SEGUROS. This identifies local entities for a targeted audit search." }, { "source_id": "SRC-STP-2026-G003", "iso3_or_regional": "STP", "issuer": "Banco Central de São Tomé e Príncipe", "title": "Legislações e Normas — filtered supervisory and accounting catalogue results", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bcstp.st/legislacoes-e-normas", "page_or_section": "Official get_total_nap API; area 2 Supervisão page 1 and area 7 Contabilidade page 1", "source_status": "Content inspected; recovered record", "public_note": "The public catalogue’s supervisory filter returned 54 entries, five displayed at page 1; accounting filter returned zero entries. These are catalogue results, not affirmative legal non-adoption evidence." }, { "source_id": "SRC-STP-2026-G004", "iso3_or_regional": "STP", "issuer": "Banco Central de São Tomé e Príncipe; BDO & Associados SROC", "title": "Relatório e Contas 2024 — Banco Central de STP", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Other", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.bcstp.st/Upload/New_DOC/EE/Relat%C3%B3rio_e_Contas_2024.pdf", "page_or_section": "PDF pp. 46–50, audit report addressed to BCSTP", "source_status": "Content inspected; recovered record", "public_note": "This audit concerns the central bank itself, not SAAR or NICON. The audit is dated 2 February 2026; it cannot substantiate insurer IFRS 17 implementation. | Original type: Central bank financial statements" }, { "source_id": "SRC-TZA-2026-RVE001", "iso3_or_regional": "TZA", "issuer": "Tanzania Reinsurance Company Limited(TAN-RE)", "title": "Annual Report2023", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://tan-re.co.tz/wp-content/uploads/2024/07/2023-Annual-report.pdf", "page_or_section": "PDF/printedpp40–45 opinion/KAM; signedp45 dated19April2024; p46 income; p66 note4(i); p120 note36", "source_status": "Content inspected; recovered record", "secondary_verified_date": "2026-10-18", "public_note": "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." }, { "source_id": "RVS-ZWE-001", "iso3_or_regional": "ZWE", "issuer": "IPEC", "title": "IFRS17 funeral-assurer training", "publication_date": "2025-07-07", "effective_date": null, "accessed_date": "2026-10-15", "document_type": "Official webpage", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://ipec.co.zw/local-news/ipec-conducts-ifrs-17-training-for-funeral-assurers/", "page_or_section": "lines 75-93, especially 80-81", "source_status": "Content independently reverified 2026-10-18", "secondary_verified_date": "2026-10-18", "public_note": "Competent supervisor explicitly says all insurance entities required under PAAB from 1 January 2023; funeral returns have serious compliance gaps. Legal requirement and observed compliance are distinct. | Fresh independent secondary examination18 October2026. Historical access, reconstruction and qualification records remain preserved in comparison patch history. Secondary verification: 2026-10-18. Original source access date retained." }, { "source_id": "REV-NW-MAR-20261016-S001", "iso3_or_regional": "MAR", "issuer": "ACAPS", "title": "Instruction P.IN.01/2024 du7mars2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Regulator circular or roadmap", "evidence_tier": "E", "binding_status": "Discovery only", "language": "Original source language", "canonical_url": "https://www.acaps.ma/sites/default/files/publication_documents/instruction_no_p.in_.012024_relative_aux_conditions_detablissement_et_de_reporting_par_les_ear_de_leurs_etats_financiers_consolides_cnnformement_aux_normes_ifrs.pdf", "page_or_section": "Official2page candidate", "source_status": "Access restricted", "public_note": "Original blind candidate metadata used tier A2 and the description “Binding candidate; operative clauses inaccessible”. That is preserved solely as historical candidate wording. The operative body was not read, so current evidence classification is E / Discovery only; no binding scope or IFRS17 requirement is verified." }, { "source_id": "REV-NW-MAR-20261016-S002", "iso3_or_regional": "MAR", "issuer": "Secrétariat Général du Gouvernement du Maroc / ACAPS", "title": "Bulletin Officiel7522bis,2July2026: ACAPS annual report2024", "publication_date": "2026-07-02", "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.sgg.gov.ma/BO/FR/2873/2026/BO_7522-bis_fr.pdf", "page_or_section": "PDF12/BO1144;PDF36/BO1168", "source_status": "Content previously inspected; recovered record", "public_note": "" }, { "source_id": "REV-NW-TUN-20261016-S001", "iso3_or_regional": "TUN", "issuer": "Comité Général des Assurances, Tunisia", "title": "Rapport annuel du secteur des assurances2022", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-16", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.cga.gov.tn/fileadmin/contenus/pdf/RAP_CGA_AR_2022_BR.pdf", "page_or_section": "PDF17–18/printed16–17", "source_status": "Content previously inspected; recovered record", "public_note": "" }, { "source_id": "SRC-BWA-2026-S2001", "iso3_or_regional": "BWA", "issuer": "Bona Life", "title": "Annual Report 2023/2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Official annual report", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "Original source language", "canonical_url": "https://www.bonalife.co.bw/sites/default/files/2025-03/BONA_LIFE_2023_2024_ANNUAL_REPORT.pdf", "page_or_section": "PDF pp.11,13–14; financial highlights and statutory actuary summary", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Local life insurer presents IFRS17 published-basis amounts and a statutory-actuary summary for year ended 31 March 2024. Independent audit opinion is not present in the 19-page document reviewed. This is incomplete audit proof, not proof that no audit exists. Supports D4=2 only; no current market-coverage claim." }, { "source_id": "SRC-GHA-2026-S2001", "iso3_or_regional": "GHA", "issuer": "Bank of Ghana / Financial Stability Council, including National Insurance Commission", "title": "Financial Stability Review 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://www.bog.gov.gh/wp-content/uploads/2025/07/2024-Financial-Stability-Review.pdf", "page_or_section": "PDF p.5 preface; p.37/printed21 including footnote5; p.39/printed23 section4.2", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Official collaborative review identifies mandatory IFRS17 implementation and updated reporting templates. Low 2024 audited insurer submissions due largely to transition limit the report data. Establishes operational reporting mechanism, not completed market-wide enforcement. Reporting period 2024; unknown publication day left blank." }, { "source_id": "SRC-NGA-2026-S2001", "iso3_or_regional": "NGA", "issuer": "National Insurance Commission Nigeria", "title": "Service Level Agreement, May 2026", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Other", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "Original source language", "canonical_url": "https://naicom.gov.ng/wp-content/uploads/2026/05/NAICOM-SLA.pdf", "page_or_section": "Cover; PDF pp.45–47 service17; p.53 service22", "supersedes_source_id": null, "source_status": "Content inspected", "public_note": "Current official regulatory-service document prescribes IFRS17-compliant audited financial statements, board-approved policies, actuarial valuations, first-adopter model/system certification and review/observation/response/publication-approval workflow. Reinsurance, composite, life, general, takaful and microinsurance categories are listed. May2026 is the document month, not an invented publication day. Read with statutory IFRS adoption route and signed annuity circular; workflow is not proof of successful reviews across the material market." }, { "source_id": "SRC-KEN-2026-S2001", "iso3_or_regional": "KEN", "issuer": "ICEA LION Life Assurance Company Limited / KPMG Kenya", "title": "Integrated Report2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://www.icealion.co.ke/documents/252018/41e6aefd-8c44-5ee3-6300-d2f332d751d2?download=true", "page_or_section": "PDF/printedpp88–92 auditor report, p92 signature/date; pp93–96 consolidated/company statements; p101 note2(a); pp103ff insurance policies", "supersedes_source_id": null, "source_status": "Fresh local-company audit evidence verified by independent AI secondary reviewer", "public_note": "Unmodified opinion expressly covers consolidated and separate/company statements. IFRS17 valuation KAM pp89–90; company insurance amounts and2023 comparatives are shown. Visual inspection ofp92 confirms image signature and handwritten31 March2025, omitted by text extraction. Kenyan life-company proof is distinguished from Uganda/group operations. Exact publication date unknown; reporting/audit/access dates remain distinct." }, { "source_id": "SRC-RWA-2026-S2001", "iso3_or_regional": "RWA", "issuer": "Sanlam Allianz Life Insurance Plc Rwanda / PwC Rwanda", "title": "Integrated Report2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Audited financial statements", "evidence_tier": "A3", "binding_status": "Entity filing", "language": "English", "canonical_url": "https://rw.sanlamallianz.com/uploads/files/Sanlam%20Allianz%20Life%20Insurance%20Plc%20Integrated%20Report%202025%20(1).pdf", "page_or_section": "PDFpp52–56 (financial-statement printedpp7–11) auditor report; p57 income; p62 legal entity/basis; p66 IFRS17 policy", "supersedes_source_id": null, "source_status": "Fresh local-company audit evidence verified by independent AI secondary reviewer", "public_note": "Local Rwanda life insurer has dated unmodified IFRS opinion and IFRS17 policy; income includes insurance service/finance results and2024 comparatives. Report date31 March2026, named PwC engagement director; no handwritten signature reproduced onp56, disclosed rather than called signed. Does not rely on SouthAfrican parent. Market representativeness was not independently quantified. Exact publication date unknown; reporting/audit/access dates remain distinct." }, { "source_id": "SRC-SYC-2026-S2001", "iso3_or_regional": "SYC", "issuer": "Financial Services Authority Seychelles", "title": "Annual Report 2024", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://fsaseychelles.sc/component/edocman/fsa-annual-report-2024/download?Itemid=0", "page_or_section": "PDF pp102–106 / printed pp101–105 insurance supervision", "supersedes_source_id": null, "source_status": "Content inspected; scope limited as noted", "public_note": "Fresh official PDF sampled in insurance-supervision section only. General returns and inspections are described; these passages do not establish an IFRS17-specific operational reporting bridge or review. No non-adoption inference from silence; exact publication day unknown." }, { "source_id": "SRC-SYC-2026-S2002", "iso3_or_regional": "SYC", "issuer": "Financial Services Authority Seychelles", "title": "Annual Report 2025", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Official annual report", "evidence_tier": "A2", "binding_status": "Official non-binding", "language": "English", "canonical_url": "https://fsaseychelles.sc/component/edocman/fsa-annual-report-2025/download?Itemid=0", "page_or_section": "PDF pp106–109 insurance supervision", "supersedes_source_id": null, "source_status": "Content inspected; scope limited as noted", "public_note": "Fresh official PDF sampled in insurance-supervision section only. General returns and inspections are described; these passages do not establish an IFRS17-specific operational reporting bridge or review. No non-adoption inference from silence; exact publication day unknown." }, { "source_id": "SRC-SYC-2026-S2003", "iso3_or_regional": "SYC", "issuer": "Financial Services Authority Seychelles", "title": "Consolidated Insurance Act2008 to20 December2018", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "English", "canonical_url": "https://fsaseychelles.sc/component/edocman/consolidated-insurance-act-2008-to-20th-december-2018/download?Itemid=0", "page_or_section": "Act PDF pp39–41, ss47–50", "supersedes_source_id": null, "source_status": "Content inspected; scope limited as noted", "public_note": "Historic legal/ prudential context independently inspected. Act contains annual account/audit/return powers; these provisions do not themselves explicitly endorse IFRS17. Later amendments/current full legislative chain not comprehensively verified. Prudential provisions must not be treated as IFRS17 financial-accounting non-adoption." }, { "source_id": "SRC-SYC-2026-S2004", "iso3_or_regional": "SYC", "issuer": "Financial Services Authority Seychelles", "title": "Domestic Insurance Business Regulations2009", "publication_date": null, "effective_date": null, "accessed_date": "2026-10-18", "document_type": "Law or gazette", "evidence_tier": "A1", "binding_status": "Binding", "language": "English", "canonical_url": "https://fsaseychelles.sc/component/edocman/domestic-insurance-business-regulations-2009/download?Itemid=0", "page_or_section": "Regulations PDF pp8–12, solvency/provision context", "supersedes_source_id": null, "source_status": "Content inspected; scope limited as noted", "public_note": "Historic legal/ prudential context independently inspected. Act contains annual account/audit/return powers; these provisions do not themselves explicitly endorse IFRS17. Later amendments/current full legislative chain not comprehensively verified. Prudential provisions must not be treated as IFRS17 financial-accounting non-adoption." } ], "claims": [ { "claim_id": "CLM-ZAF-2026-0001", "iso3": "ZAF", "observation_date": "2026-08-07", "reporting_layer": "Statutory separate accounts", "claim_type": "Legal requirement", "dimension_code": "D1", "atomic_claim_paraphrase": "Insurers other than foreign insurer branches, Lloyd’s underwriters and Lloyd’s, and controlling companies, must prepare annual statements under the Companies Act and IASB IFRS.", "source_id": "SRC-ZAF-2026-R001", "exact_locator": "Insurance Act18/2017 s46(1), Gazette/PDF p72", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": "2018-07-01", "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Binding annual-accounting requirement within its express perimeter; not universal branch/Lloyd’s proof." }, { "claim_id": "CLM-ZAF-2026-0002", "iso3": "ZAF", "observation_date": "2026-08-07", "reporting_layer": "National endorsement", "claim_type": "Legal incorporation", "dimension_code": "D1", "atomic_claim_paraphrase": "The Companies Regulations define IFRS dynamically as standards issued from time to time by the IASB and prescribe IFRS for listed public companies.", "source_id": "SRC-ZAF-2011-001", "exact_locator": "PDF p14 reg26(1)(b); PDF p15 reg27(4)", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": "2011-05-01", "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "General dynamic IFRS incorporation; IFRS17-specific corroboration is separately linked to PA communications." }, { "claim_id": "CLM-ZAF-2026-0003", "iso3": "ZAF", "observation_date": "2026-08-07", "reporting_layer": "Prudential returns", "claim_type": "Scope", "dimension_code": "D2", "atomic_claim_paraphrase": "Prudential Communication 7 of 2023 applies its IFRS 17 QRT guidance to all licensed insurers supervised by the Prudential Authority.", "source_id": "SRC-ZAF-2023-001", "exact_locator": "Section 1.1, p. 1", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": "2023-01-01", "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Direct official statement of supervisory perimeter; quote is 9 words." }, { "claim_id": "CLM-ZAF-2026-0004", "iso3": "ZAF", "observation_date": "2026-08-07", "reporting_layer": "Prudential returns", "claim_type": "Effective date", "dimension_code": "D3", "atomic_claim_paraphrase": "The Prudential Authority records implementation of IFRS 17 in South Africa from 1 January 2023.", "source_id": "SRC-ZAF-2023-001", "exact_locator": "Section 3.1, p. 1", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": "2023-01-01", "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Competent PA statement corroborating the accounting implementation date; it is not the original statutory incorporation instrument." }, { "claim_id": "CLM-ZAF-2026-0005", "iso3": "ZAF", "observation_date": "2026-08-07", "reporting_layer": "Market practice", "claim_type": "Implementation monitoring", "dimension_code": "D5", "atomic_claim_paraphrase": "The2021 readiness survey covered102 insurers supervised by the PA’s specified supervision department and received89 responses:53 non-life,32 life and4 composite reinsurers. 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Retained historic synthesis; individual source claims govern." }, { "claim_id": "CLM-ZAF-2026-0010", "iso3": "ZAF", "observation_date": "2026-08-07", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Implementation quality", "dimension_code": "D4", "atomic_claim_paraphrase": "Discovery first applied IFRS17 for FY2024 and corrected an isolated transition coding error in FY2025 with audit-committee oversight, external assurance and regulatory communication. 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printed p.13 / PDF p.35", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "Primary evidence inspected; country and entity inference distinguished." }, { "claim_id": "CLM-KEN-2026-0006", "iso3": "KEN", "observation_date": "2026-10-13", "reporting_layer": "Market practice", "claim_type": "Supervisory engagement", "dimension_code": "D5", "atomic_claim_paraphrase": "The IRA's Q2 2024 circular inventory includes IFRS 17 workshops for insurers and reinsurers across long-term and general business.", "source_id": "SRC-KEN-2024-002", "exact_locator": "Industry Circulars, IC06/2024-IC08/2024; printed p.5 / PDF p.12", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "Primary evidence inspected; country and entity inference distinguished." }, { "claim_id": "CLM-KEN-2026-0007", "iso3": "KEN", "observation_date": "2026-10-13", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Observed implementation", "dimension_code": "D4", "atomic_claim_paraphrase": "Britam's audited FY2024 statements contain IFRS 17 insurance valuation and transition policies.", "source_id": "SRC-KEN-2024-003", "exact_locator": "Auditor valuation KAM p.83; 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Holding-company separate accounts are not standalone insurer subsidiary accounts." }, { "claim_id": "CLM-KEN-2026-0010", "iso3": "KEN", "observation_date": "2026-10-13", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Observed implementation", "dimension_code": "D4", "atomic_claim_paraphrase": "Kenya Re's FY2025 accounting policy applies IFRS 17 to host insurance-contract components after separating any distinct components.", "source_id": "SRC-KEN-2025-002", "exact_locator": "Note 1(s); printed/PDF p.100", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "Primary evidence inspected; country and entity inference distinguished." }, { "claim_id": "CLM-KEN-2026-0011", "iso3": "KEN", "observation_date": "2026-10-13", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Comparative audit caveat", "dimension_code": "D4", "atomic_claim_paraphrase": "Jubilee's FY2024 auditor report distinguishes its audit of comparative adjustments from assurance on the prior financial statements as a whole.", "source_id": "SRC-KEN-2024-004", "exact_locator": "Comparative-information/emphasis and other-matter paragraphs, PDF/printedp82; note39", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "Audit covers adjustments to2023 comparatives without providing a new opinion on the entire previously audited2023 statements; group reporting only." }, { "claim_id": "CLM-CMR-2026-C001", "iso3": "CMR", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Cameroon is listed as an OHADA member.", "source_id": "SRC-CMR-2026-C001", "exact_locator": "Member list, line 282", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional legal framework Original bounded claim decision reconstructed from restored raw record and historical source coverage. 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Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-CAF-2026-C004", "iso3": "CAF", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "CIMA Article 401 prescribes Code accounting for supervised insurers and foreign branches.", "source_id": "SRC-CAF-2026-C004", "exact_locator": "Article 401, line 16", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "statutory separate accounts Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-TCD-2026-C001", "iso3": "TCD", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Chad is listed as an OHADA member.", "source_id": "SRC-TCD-2026-C001", "exact_locator": "Member list, line 282", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional legal framework Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-TCD-2026-C002", "iso3": "TCD", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "OHADA requires additional IFRS statements for listed or public-offering entities.", "source_id": "SRC-TCD-2026-C002", "exact_locator": "Lines 298-299", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "additional IFRS financial statements Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-TCD-2026-C003", "iso3": "TCD", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Chad is listed as a CIMA member.", "source_id": "SRC-TCD-2026-C003", "exact_locator": "Country entries, lines 13-23", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-TCD-2026-C004", "iso3": "TCD", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "CIMA Article 401 prescribes Code accounting for supervised insurers and foreign branches.", "source_id": "SRC-TCD-2026-C004", "exact_locator": "Article 401, line 16", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "statutory separate accounts Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COG-2026-C001", "iso3": "COG", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Congo is listed as an OHADA member.", "source_id": "SRC-COG-2026-C001", "exact_locator": "Member list, line 282", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional legal framework Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COG-2026-C002", "iso3": "COG", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "OHADA requires additional IFRS statements for listed or public-offering entities.", "source_id": "SRC-COG-2026-C002", "exact_locator": "Lines 298-299", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "additional IFRS financial statements Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COG-2026-C003", "iso3": "COG", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Congo is listed as a CIMA member.", "source_id": "SRC-COG-2026-C003", "exact_locator": "Country entries, lines 13-23", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COG-2026-C004", "iso3": "COG", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "CIMA Article 401 prescribes Code accounting for supervised insurers and foreign branches.", "source_id": "SRC-COG-2026-C004", "exact_locator": "Article 401, line 16", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "statutory separate accounts Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COD-2026-C001", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Democratic Republic of Congo is listed as an OHADA member.", "source_id": "SRC-COD-2026-C001", "exact_locator": "Member list, line 282", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional legal framework Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COD-2026-C002", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "OHADA requires additional IFRS statements for listed or public-offering entities.", "source_id": "SRC-COD-2026-C002", "exact_locator": "Lines 298-299", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "additional IFRS financial statements Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COD-2026-C003", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Article 388 requires licensed insurers/reinsurers to maintain sufficient solvency margins.", "source_id": "SRC-COD-2026-C003", "exact_locator": "Article 388; PDF page 135", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "prudential returns Accept existing correct solvency-context claim. Article388 has never been treated here as IFRS17 accounting endorsement." }, { "claim_id": "CLM-COD-2026-C004", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "ARCA reports a 2024 decree on foreign-currency insurance accounting.", "source_id": "SRC-COD-2026-C004", "exact_locator": "PDF page 21; lines 709-712", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "domestic insurance accounting Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COD-2026-C005", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "CSP lists SONAS financial statements for 2024 and 2023.", "source_id": "SRC-COD-2026-C005", "exact_locator": "SONAS entries, lines 64-72 and 240-248", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "domestic legal-entity statement index Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GNQ-2026-C001", "iso3": "GNQ", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Equatorial Guinea is listed as an OHADA member.", "source_id": "SRC-GNQ-2026-C001", "exact_locator": "Member list, line 282", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional legal framework Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GNQ-2026-C002", "iso3": "GNQ", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "OHADA requires additional IFRS statements for listed or public-offering entities.", "source_id": "SRC-GNQ-2026-C002", "exact_locator": "Lines 298-299", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "additional IFRS financial statements Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GNQ-2026-C003", "iso3": "GNQ", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Equatorial Guinea is listed as a CIMA member.", "source_id": "SRC-GNQ-2026-C003", "exact_locator": "Country entries, lines 13-23", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GNQ-2026-C004", "iso3": "GNQ", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "CIMA Article 401 prescribes Code accounting for supervised insurers and foreign branches.", "source_id": "SRC-GNQ-2026-C004", "exact_locator": "Article 401, line 16", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "statutory separate accounts Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-C001", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Gabon is listed as an OHADA member.", "source_id": "SRC-GAB-2026-C001", "exact_locator": "Member list, line 282", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional legal framework Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-C002", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "OHADA requires additional IFRS statements for listed or public-offering entities.", "source_id": "SRC-GAB-2026-C002", "exact_locator": "Lines 298-299", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "additional IFRS financial statements Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-C003", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "Gabon is listed as a CIMA member.", "source_id": "SRC-GAB-2026-C003", "exact_locator": "Country entries, lines 13-23", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-C004", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "CIMA Article 401 prescribes Code accounting for supervised insurers and foreign branches.", "source_id": "SRC-GAB-2026-C004", "exact_locator": "Article 401, line 16", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "statutory separate accounts Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-C005", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "SCG-Ré confirms its BVMAC listing and prior public offering.", "source_id": "SRC-GAB-2026-C005", "exact_locator": "Lines 25-27", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "listed reinsurer additional reporting Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-C006", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "BVMAC identifies SCG-Ré as a listed Gabonese reinsurer.", "source_id": "SRC-GAB-2026-C006", "exact_locator": "PDF page 24; lines 968-974", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "exchange issuer profile Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-STP-2026-C001", "iso3": "STP", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "BCSTP publishes an official legislation and norms index.", "source_id": "SRC-STP-2026-C001", "exact_locator": "Lines 5-21", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "national regulatory publication index Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-STP-2026-C002", "iso3": "STP", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "BCSTP maintains an insurer directory.", "source_id": "SRC-STP-2026-C002", "exact_locator": "Lines 6-10", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "national insurance market directory Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-STP-2026-C003", "iso3": "STP", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "São Tomé and Príncipe is absent from the CIMA member list.", "source_id": "SRC-STP-2026-C003", "exact_locator": "Complete displayed country list, lines 11-24", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-STP-2026-C004", "iso3": "STP", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "Context", "atomic_claim_paraphrase": "São Tomé and Príncipe is absent from the OHADA member list.", "source_id": "SRC-STP-2026-C004", "exact_locator": "Complete member list, line 282", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-AGO-2026-C001", "iso3": "AGO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "2026 PCESR endorsement expressly excludes IFRS17 and substitutes IFRS4 only for contract classification.", "source_id": "SRC-AGO-2026-C002", "exact_locator": "Art1(1), annex section1", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic statutory insurance reporting Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-AGO-2026-C002", "iso3": "AGO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "PCESR is legally effective after publication and retroactive to1Jan2026; mandatory compliance starts1Jan2027, with IFRS17 excluded.", "source_id": "SRC-AGO-2026-C002", "exact_locator": "Art8(1)-(3)", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic statutory insurance reporting Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-AGO-2026-C003", "iso3": "AGO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "NOSSA2025 audited statements use local PCES rather than verified IFRS17 measurement.", "source_id": "SRC-AGO-2026-C003", "exact_locator": "Printed/PDF p112 note2; p152 audit opinion", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic separate insurer PCES use for NOSSA2025 is verified; it is not positive IFRS17 implementation or market-wide non-adoption evidence." }, { "claim_id": "CLM-BWA-2026-C001", "iso3": "BWA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "NBFIRA publishes IFRS17-based insurance sector analysis but identifies incomplete coverage during transition.", "source_id": "SRC-BWA-2026-C001", "exact_locator": "Printed pp.11,25,29–30; PDF pp.22,36,40–41", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Supervisory industry reporting Fresh NBFIRA text verifies IFRS17 sector data and transition omissions. This is operational monitoring, not complete national compliance." }, { "claim_id": "CLM-BWA-2026-C002", "iso3": "BWA", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "BIHL2025 audited Group applies IFRS17 to insurance contracts; audited insurance balances and2024 comparatives disclosed.", "source_id": "SRC-BWA-2026-C002", "exact_locator": "Printed p12 audit KAM; note4 p25", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic holding group consolidated Fresh BIHL2025 content could not be retrieved. Retain historical proposition and group layer but exclude it from current decisive implementation support." }, { "claim_id": "CLM-BWA-2026-C003", "iso3": "BWA", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "BIHL describes separate regulatory solvency valuation and published IFRS17 valuation.", "source_id": "SRC-BWA-2026-C002", "exact_locator": "Printed pp5-6", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Published IFRS versus regulatory valuation Fresh BIHL2025 content unavailable. Even if correct, company valuation disclosure does not authenticate supervisor-wide reconciliation." }, { "claim_id": "CLM-SWZ-2026-C001", "iso3": "SWZ", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IMF reports FSRA had IFRS17 templates, solvency assumptions and received IFRS17 financial returns.", "source_id": "SRC-SWZ-2026-C001", "exact_locator": "Printed p51 annex table", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Supervisory returns Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-LSO-2026-C001", "iso3": "LSO", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CBL proposes integrating IFRS17 into regulatory reporting, solvency and monitoring through consultancy.", "source_id": "SRC-LSO-2026-C001", "exact_locator": "PDF pp2-4", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Supervisor reform programme Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MUS-2026-C001", "iso3": "MUS", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "FSC requires prescribed IFRS17 returns from all Insurance Act section11 insurers and split returns for professional reinsurers.", "source_id": "SRC-MUS-2026-C001", "exact_locator": "pp1-2", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic supervisory quarterly returns Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MUS-2026-C002", "iso3": "MUS", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Swan Special Risks2023 individual audited accounts expressly first apply IFRS17, restate2022 and use PAA.", "source_id": "SRC-MUS-2026-C002", "exact_locator": "Note2.1 printed pp11-15", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic separate insurer financial statements Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MOZ-2026-C001", "iso3": "MOZ", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Hollard Mozambique describes IFRS17 transition to support Hollard International consolidated IFRS reporting.", "source_id": "SRC-MOZ-2026-C001", "exact_locator": "Management section1.3 PDF p6", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Foreign parent consolidation reporting package Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MOZ-2026-C002", "iso3": "MOZ", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Auditor opinion on FYJune2024 states compliance with ISSM ministerial accounting framework rather than explicit IFRS17.", "source_id": "SRC-MOZ-2026-C001", "exact_locator": "Audit opinion PDF pp24-25", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic statutory separate reporting Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-SYC-2026-C001", "iso3": "SYC", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Audited SACOS Group2023 statements explicitly apply IFRS17 across life/non-life portfolios.", "source_id": "SRC-SYC-2026-C002", "exact_locator": "2023 PDFp7 consolidated opinion; p8 KAM; pp18-23 notes", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic insurer group consolidated Verified group IFRS17/audit content only; consolidated opinion does not extend to Company columns or a separate legal-entity audit." }, { "claim_id": "CLM-ZMB-2026-C001", "iso3": "ZMB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "ZICA identifies PIA2022 IFRS17 roadmap and mandatory roadmap deadlines.", "source_id": "SRC-ZMB-2026-C001", "exact_locator": "PDF p30", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Supervisory preparation Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-C001", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "IPEC officially states all insurance entities required IFRS17 effective1Jan2023 per PAAB.", "source_id": "RVS-ZWE-001", "exact_locator": "IPEC7 July2025 full article lines75–93, specifically80–81", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic insurance entities The same requirement is independently verified in the full official article, registered as RVS-ZWE-001. Replace the archive-only citation with that source and locator; preserve the original baseline source record historically." }, { "claim_id": "CLM-ZWE-2026-C002", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IPEC trained funeral assurers and actuaries on IFRS17 compliance.", "source_id": "RVS-ZWE-001", "exact_locator": "IPEC full article7 July2025, paragraphs at web lines77 and91", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Training corroborates supervisory engagement; active-review evidence comes from separate IPEC annual report/circular. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-EGY-2026-C001", "iso3": "EGY", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "EAS50 is explicitly required for2025 reporting.", "source_id": "SRC-EGY-2026-C001", "exact_locator": "Article3", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic insurer and reinsurer reporting Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-EGY-2026-C002", "iso3": "EGY", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "Calendar2025 annual reporting mandated with2024 comparatives; Q1 one-time45-day submission relief.", "source_id": "SRC-EGY-2026-C001", "exact_locator": "Articles1–3", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic annual and quarterly Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-EGY-2026-C003", "iso3": "EGY", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Quarterly review and annual audit reports submitted to FRA under EAS50.", "source_id": "SRC-EGY-2026-C001", "exact_locator": "Articles2–3", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Supervisory returns Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-EGY-2026-C004", "iso3": "EGY", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "FRA publishes market data following EAS50 application.", "source_id": "SRC-EGY-2026-C002", "exact_locator": "PDF7,78", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Market supervisory statistical reporting FRA statistical book was not independently reopened due timeout. No score depends on it; EAS50 submission requirements were verified directly inDecision183." }, { "claim_id": "CLM-MAR-2026-C001", "iso3": "MAR", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Wafa consolidated2025 reports IFRS17 transition and restated2024 comparative balances.", "source_id": "SRC-MAR-2026-C001", "exact_locator": "Consolidatedaccountstransitionsection", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic-parent consolidated group Historical indexed/failed-host candidate remains quarantined/context. The separate AMMCsourceG001 actually verifies auditedIFRS17 consolidated implementation." }, { "claim_id": "CLM-TUN-2026-C001", "iso3": "TUN", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "STAR has provisional internalIFRS17 accounts under validation,without inspected auditedIFRS17 amounts.", "source_id": "SRC-TUN-2026-C001", "exact_locator": "Printed44", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Internal consolidated reporting STAR internal accounts/preparation statement is verified but supportsD4=1, not2: noIFRS17 amounts or actual transition financial disclosure in the cited passage; validation pending." }, { "claim_id": "CLM-CPV-2026-C001", "iso3": "CPV", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Garantia2024 continuesPCESwithIFRS4classification exception;IFRS17amounts not evidenced.", "source_id": "SRC-CPV-2026-C001", "exact_locator": "Note3.1,PDF57/printed56", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic statutory insurer Non-decisive historical/context candidate was not independently reopened in the bounded original review; retain as context/unverified without score credit." }, { "claim_id": "CLM-GHA-2026-C001", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SIC Insurance PLC 2024 audited local separate and consolidated statements explicitly apply IFRS17 insurance accounting.", "source_id": "SRC-GHA-2026-C001", "exact_locator": "PDF pp.56–60 audit; pp.77–86 insurance-contract policies", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic separate and consolidated Fresh audit and IFRS17 policy evidence covers local separate company. IAS28 associate qualification is disclosed; associate life data is not a separate audited life-insurer sample." }, { "claim_id": "CLM-GHA-2026-C002", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The official2023 review documents NIC IFRS17 training and expectation of its first IFRS17 annual-report batch in2024.", "source_id": "SRC-GHA-2026-C002", "exact_locator": "PDF pp 36–37 / printed pp 20–21; training PDF p 36 / printed p 20; expected first IFRS17 annual reports PDF p 37 / printed p 21", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Supervisorytransition Historical official report verifies training and expected first annual reports. It remains valid context but the newer template evidence changes D5." }, { "claim_id": "CLM-SLE-2026-C001", "iso3": "SLE", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SierraLeone-headquarteredWAICARe2024auditedseparateandconsolidatedstatementsevidenceIFRS17.", "source_id": "SRC-SLE-2026-C001", "exact_locator": "PDF53–54/printed16–17,audit/IFRS17KAM", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic separate and consolidated reinsurer Local standalone WAICARe company is explicitly audited. Set decisive reporting_layer to Statutory separate accounts, retaining the consolidated scope in notes." }, { "claim_id": "CLM-BEN-2026-C001", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Benin is an OHADA member.", "source_id": "SRC-BEN-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-BEN-2026-C002", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-BEN-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-BEN-2026-C003", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-BEN-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-BEN-2026-C004", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Benin belongs to the CIMA insurance regulatory region.", "source_id": "SRC-BEN-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-BFA-2026-C001", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Burkina Faso is an OHADA member.", "source_id": "SRC-BFA-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-BFA-2026-C002", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-BFA-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-BFA-2026-C003", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-BFA-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-BFA-2026-C004", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Burkina Faso belongs to the CIMA insurance regulatory region.", "source_id": "SRC-BFA-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-CIV-2026-C001", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Côte d’Ivoire is an OHADA member.", "source_id": "SRC-CIV-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-CIV-2026-C002", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-CIV-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-CIV-2026-C003", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-CIV-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-CIV-2026-C004", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Côte d’Ivoire belongs to the CIMA insurance regulatory region.", "source_id": "SRC-CIV-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-GIN-2026-C001", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Guinea is an OHADA member.", "source_id": "SRC-GIN-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-GIN-2026-C002", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-GIN-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-GIN-2026-C003", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-GIN-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-GIN-2026-C004", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Guinea is absent from CIMA’s operational member list; its supervision must be checked nationally.", "source_id": "SRC-GIN-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-GIN-2026-C005", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "BCRG provides the national insurance-code landing page.", "source_id": "SRC-GIN-2026-C006", "exact_locator": "Code des assurances heading", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "national supervision" }, { "claim_id": "CLM-GNB-2026-C001", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Guinea-Bissau is an OHADA member.", "source_id": "SRC-GNB-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-GNB-2026-C002", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-GNB-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-GNB-2026-C003", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-GNB-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-GNB-2026-C004", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Guinea-Bissau belongs to the CIMA insurance regulatory region.", "source_id": "SRC-GNB-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-MLI-2026-C001", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Mali is an OHADA member.", "source_id": "SRC-MLI-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-MLI-2026-C002", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-MLI-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-MLI-2026-C003", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-MLI-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-MLI-2026-C004", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Mali belongs to the CIMA insurance regulatory region.", "source_id": "SRC-MLI-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-MRT-2026-C001", "iso3": "MRT", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The Finance Ministry publishes a report landing page for the domestic insurance market’s 2022 exercise.", "source_id": "SRC-MRT-2026-C001", "exact_locator": "report heading and posted date", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "national insurance-market supervision" }, { "claim_id": "CLM-NER-2026-C001", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Niger is an OHADA member.", "source_id": "SRC-NER-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-NER-2026-C002", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-NER-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-NER-2026-C003", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-NER-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-NER-2026-C004", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Niger belongs to the CIMA insurance regulatory region.", "source_id": "SRC-NER-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-NGA-2026-C001", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Nigeria’s adoption route includes new and amended IASB standards without separate individual endorsement.", "source_id": "SRC-NGA-2026-C001", "exact_locator": "PDF pp.4–5, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "national endorsement Fresh 2016 Foundation profile describes automatic coverage of new/amended IASB standards. Historical route is context; current IFRS17-specific requirement comes from NAICOM SLA." }, { "claim_id": "CLM-NGA-2026-C002", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "IFRS is required for PIE regulatory filers and separate listed-company financial statements.", "source_id": "SRC-NGA-2026-C001", "exact_locator": "PDF pp.2–3, status/adoption and extent of IFRS application", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "separate and consolidated financial accounts The generic PIE and listed separate-company scope is verified but exact location and layer must match the source. It does not alone prove current IFRS17 scope." }, { "claim_id": "CLM-NGA-2026-C003", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "FRC announced IFRS17 application training.", "source_id": "SRC-NGA-2026-C002", "exact_locator": "Official article heading and opening paragraph, retrieved lines72–82", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "official standard-setter engagement FRC opening paragraph proves training only. Correct the layer to engagement context and retain the non-binding limitation." }, { "claim_id": "CLM-NGA-2026-C004", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "NAICOM guidance applies to insurance and reinsurance institutions.", "source_id": "SRC-NGA-2026-C003", "exact_locator": "PDF p.9, preamble e–g", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "prudential reporting Fresh guideline preamble e–g explicitly includes insurers and reinsurers. Historical general scope is not itself IFRS17-specific." }, { "claim_id": "CLM-NGA-2026-C005", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The 2022 document retains IFRS4-specific clauses.", "source_id": "SRC-NGA-2026-C003", "exact_locator": "PDF p.87 / printed p.78, PartC13.36–13.40", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "prudential and financial reporting Fresh PartC13.36–13.40 retains IFRS4 wording. Later IFRS17-specific submission and annuity bridge sources resolve current layer interpretation; no wholesale formal repeal is claimed." }, { "claim_id": "CLM-NGA-2026-C006", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "NAICOM annuity ALM rules bridge IFRS17 balances to BEL and matching assets by removing RA and CSM.", "source_id": "SRC-NGA-2026-C004", "exact_locator": "PDF p.4, Appendix1(ii)–(iii)", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": "2025-02-01", "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "prudential reconciliation Official-host signed circular freshly verifies the annuity-specific RA/CSM bridge. Old mirror-access gap is resolved, while market-wide inference remains prohibited." }, { "claim_id": "CLM-NGA-2026-C007", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Annuity ALM reports have quarterly deadlines and heightened monthly submission in specified circumstances.", "source_id": "SRC-NGA-2026-C004", "exact_locator": "PDF p.2, paragraphs7–8", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": "2025-02-01", "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "prudential returns Quarterly and heightened monthly deadlines are in paragraphs7–8. Appendix2 is the required-action matrix, not the monthly threshold paragraph." }, { "claim_id": "CLM-NGA-2026-C008", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "AIICO’s audited separate and consolidated 2024 statements explicitly apply IFRS17 to life and non-life insurance.", "source_id": "SRC-NGA-2026-C005", "exact_locator": "PDF pp.31–33 audit/KAM; p.38 basis; pp.55–56 policy; pp.76–77 company/group statements", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "audited domestic separate accounts Fresh EY opinion and life/non-life IFRS17 policy establish audited local company and group implementation." }, { "claim_id": "CLM-NGA-2026-C009", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "AIICO 2024 company statements present 2023 comparative IFRS17 information.", "source_id": "SRC-NGA-2026-C005", "exact_locator": "PDF pp.196–197 / printed pp.194–195, company five-year summaries and IFRS17 footnote", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "domestic financial reporting cycles Fresh company five-year tables explicitly mark2024/2023 IFRS17 compliance. Correct page numbering and entity reporting layer; not evidence of universal insurer compliance." }, { "claim_id": "CLM-NGA-2026-C010", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "NSIA Insurance Limited Nigeria 2024 audited company statements explicitly apply IFRS17 to life/non-life insurance and show comparative insurance amounts.", "source_id": "SRC-NGA-2026-C006", "exact_locator": "PDF pp.17,22 audit opinion/signature; p.33 policy; p.42 results; p.46 measurement", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "domestic company annual accounts Fresh scanned EY audit opinion and signature are now visually verified. Local NSIA insurance company policies and comparative amounts support audited implementation rather than merely supplementary management evidence." }, { "claim_id": "CLM-NGA-2026-C011", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "AIICO issued an IFRS17 full-year2023 statement.", "source_id": "SRC-NGA-2026-C007", "exact_locator": "PDF pp.1–2 cover and contents", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "domestic financial reporting cycles Fresh cover explicitly says unaudited IFRS17 condensed full-year2023 statements. It remains timing/context only and does not increase audited-insurer counts." }, { "claim_id": "CLM-SEN-2026-C001", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Senegal is an OHADA member.", "source_id": "SRC-SEN-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-SEN-2026-C002", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-SEN-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-SEN-2026-C003", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-SEN-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-SEN-2026-C004", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Senegal belongs to the CIMA insurance regulatory region.", "source_id": "SRC-SEN-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-TGO-2026-C001", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Togo is an OHADA member.", "source_id": "SRC-TGO-2026-C001", "exact_locator": "State Members list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional membership" }, { "claim_id": "CLM-TGO-2026-C002", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "AUDCIF requires IFRS statements for listed/public-offer entities alongside individual SYSCOHADA or sector-specific statements.", "source_id": "SRC-TGO-2026-C002", "exact_locator": "bullet on listed/public-offer entities", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supplementary capital-market IFRS accounts" }, { "claim_id": "CLM-TGO-2026-C003", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The country profile describes IASB IFRS and automatic incorporation of later standards within the OHADA IFRS perimeter.", "source_id": "SRC-TGO-2026-C003", "exact_locator": "pp.3-4, IFRS ENDORSEMENT", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "consolidated IFRS accounts" }, { "claim_id": "CLM-TGO-2026-C004", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Togo belongs to the CIMA insurance regulatory region.", "source_id": "SRC-TGO-2026-C004", "exact_locator": "1992/1994/2002 history entries", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "regional supervision" }, { "claim_id": "CLM-COM-2026-C001", "iso3": "COM", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "BCC describes supervision of insurance institutions.", "source_id": "SRC-COM-2026-C001", "exact_locator": "Institutional description paragraph on supervision", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "supervision" }, { "claim_id": "CLM-DJI-2026-C001", "iso3": "DJI", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Decree prescribes certified annual insurer filings and annual dossier documents.", "source_id": "SRC-DJI-2026-C001", "exact_locator": "Articles33–34", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-ERI-2026-C001", "iso3": "ERI", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "NICE published audited local IFRS accounts for 2021.", "source_id": "SRC-ERI-2026-C001", "exact_locator": "Auditor report printed p16", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "local separate insurer" }, { "claim_id": "CLM-ETH-2026-C001", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "NBE published an IFRS 17-specific draft reporting directive.", "source_id": "SRC-ETH-2026-C001", "exact_locator": "Preamble andsection10", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-ETH-2026-C002", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Draft section9.5 proposes actuarial-to-annual-return liability reconciliation.", "source_id": "SRC-ETH-2026-C001", "exact_locator": "Section9.5/PDF p10", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "supervision" }, { "claim_id": "CLM-ETH-2026-C003", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "NBE identifies data availability andlow automation as IFRS 17 implementation obstacles.", "source_id": "SRC-ETH-2026-C002", "exact_locator": "Insurance Operational Risk printed p47", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "supervision" }, { "claim_id": "CLM-MDG-2026-C001", "iso3": "MDG", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Profile distinguishes local-purpose accounting-plan accounts andoptional IFRS/parent-consolidation reporting.", "source_id": "SRC-MDG-2026-C001", "exact_locator": "Adoptionstatus additionalcomments", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "local statutory versus parent consolidation" }, { "claim_id": "CLM-RWA-2026-C001", "iso3": "RWA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Official guidelines require IFRS 17 application andenterforce onsignature.", "source_id": "SRC-RWA-2026-C001", "exact_locator": "Articles41,56", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-RWA-2026-C002", "iso3": "RWA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "Scope coverssupervised issuers; microinsurers,HMOs,captive/mutualinsurers receivedone-year deferral.", "source_id": "SRC-RWA-2026-C001", "exact_locator": "Articles3,55", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-RWA-2026-C003", "iso3": "RWA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "Annualperiod application from 2023; named special schemes from 2024.", "source_id": "SRC-RWA-2026-C001", "exact_locator": "Articles41,55", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-RWA-2026-C004", "iso3": "RWA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Official guidelines provide RBC andstatutory reporting templates.", "source_id": "SRC-RWA-2026-C001", "exact_locator": "Article47; Annexes1–9", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-RWA-2026-C005", "iso3": "RWA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Mayfair Rwanda 2025 audited accounts explicitly apply IFRS 17 toinsurance andheldreinsurancecontracts.", "source_id": "SRC-RWA-2026-C002", "exact_locator": "Printedpp31–35 / PDFpp38–42 audit; printedp32/PDFp39 IFRS17KAM; note6 printedp48/PDFp55", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One local Rwanda non-life insurer with2024 comparatives; does not alone establish representative market coverage." }, { "claim_id": "CLM-RWA-2026-C006", "iso3": "RWA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "Mayfaircalls 2025 its third IFRS 17 year andpresents 2024 comparative.", "source_id": "SRC-RWA-2026-C002", "exact_locator": "Managing Director PDF p7;income printed p36", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "local separate insurer" }, { "claim_id": "CLM-SOM-2026-C001", "iso3": "SOM", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "CBS announcedfirstlicenses forfour local Takaful firms in January 2026.", "source_id": "SRC-SOM-2026-C001", "exact_locator": "Paragraphdated27 January 2026 andfourfirm list", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "supervised domesticinsurance population" }, { "claim_id": "CLM-TZA-2026-C001", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "TIRA specifies IFRS 17 statutory returns from1 January 2023.", "source_id": "SRC-TZA-2026-C001", "exact_locator": "Section9.5", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-TZA-2026-C002", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "Guidelinesapplyto allregistered insurers andreinsurers.", "source_id": "SRC-TZA-2026-C001", "exact_locator": "Section2.1", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-TZA-2026-C003", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "Guidelinesforcefrom25 April 2022;IFRS 17 returnsfrom 2023.", "source_id": "SRC-TZA-2026-C001", "exact_locator": "Sections9.5,12.2", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "local statutory/supervision" }, { "claim_id": "CLM-TZA-2026-C004", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "TIRA prescribesselfassessments,dualrunsubmissions andsupervisorledmonitoringcommittee.", "source_id": "SRC-TZA-2026-C001", "exact_locator": "Sections9.1–9.5,10.1", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "supervision" }, { "claim_id": "CLM-TZA-2026-C005", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "TAN-RE 2023 auditor report identifies IFRS 17 transition as KAM;accountscontainreinsurance service revenue andrestatedcomparatives.", "source_id": "SRC-TZA-2026-C002", "exact_locator": "PDF/printedpp40–45 audit; signedp45 dated19April2024; p46 income; note4(i)p66; note36p120", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Signed local2023 reinsurer audit. Same entity/report as SRC-TZA-2026-RVE001, not a second insurer." }, { "claim_id": "CLM-TZA-2026-C006", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "EARETanzania 2024 publishes IFRS 17 policy/amounts butauditpage remainsunfilled.", "source_id": "SRC-TZA-2026-C003", "exact_locator": "PDF pp24–25,31", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "Explicit IFRS17 policy/amounts exist, but PDFp24 auditor report says[TO BE INSERTED]. Not accepted as audited D4 evidence." }, { "claim_id": "CLM-UGA-2026-C001", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IRAmaintains anofficial IFRS 17 implementationguidelines listing.", "source_id": "SRC-UGA-2026-C001", "exact_locator": "Documentlisting/attachedfiletitle", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "Unreviewed", "public_caveat": "supervision" }, { "claim_id": "CLM-UGA-2026-C002", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "NIC 2023 summaryshows Groupinsurance service results andrefers to KPMGaudited underlying accounts.", "source_id": "SRC-UGA-2026-C003", "exact_locator": "Singlepage summary", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "domestic group consolidated / holding-company separate" }, { "claim_id": "CLM-BWA-2026-R001", "iso3": "BWA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Independent source verification", "dimension_code": "D1", "atomic_claim_paraphrase": "NBFIRA states all insurance companies are required to comply with IFRS17 for annual periods beginning on or after1January2023.", "source_id": "SRC-BWA-2026-C001", "exact_locator": "Printed p.29 / PDF p.40, IFRS17 requirement paragraph", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": "2023-01-01", "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer. NBFIRA itself states all insurance companies must comply from annual periods beginning1January2023. This concerns the financial-reporting requirement, not a prudential measurement identity." }, { "claim_id": "CLM-BWA-2026-R002", "iso3": "BWA", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Independent source verification", "dimension_code": "D2", "atomic_claim_paraphrase": "NBFIRA2024 report selectedIFRS17lifeinsurers represented77%GWP/81%assets, generalinsurers63%GWP/58%assets; allreinsurers submittedIFRS17results.", "source_id": "SRC-BWA-2026-C001", "exact_locator": "Printed p.30 / PDF p.41, opening paragraph", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer. Fresh primary text verifies77%/81%life and63%/58%general sample coverage and all-reinsurer submissions for2023. These are historical reporting coverage, not2026 legal scope or compliance census." }, { "claim_id": "CLM-AGO-2026-R001", "iso3": "AGO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Independent source verification", "dimension_code": "D1", "atomic_claim_paraphrase": "ARSEG newPCESR adoptsIFRS/IAS exceptIFRS17, retainingIFRS4; effectsretroactive1January2026 andmandatoryapplication1January2027.", "source_id": "SRC-AGO-2026-C001", "exact_locator": "Officialnoticeparagraphs2and4", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-SYC-2026-R001", "iso3": "SYC", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Independent source verification", "dimension_code": "D3", "atomic_claim_paraphrase": "FSA defers effectiveIFRS17implementation for InsuranceAct2008licensees to1January2024.", "source_id": "SRC-SYC-2026-R001", "exact_locator": "FSA Circular8/2023 single PDF page, dated3 October2023, paragraphs1 and3", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer. Retain the actual14October full-PDF primary attestation for this same observation cutoff. Current independent access failed and the exact paragraph was not newly inspected by this reviewer; that failure is not substantive contrary evidence." }, { "claim_id": "CLM-MWI-2026-R001", "iso3": "MWI", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Independent source verification", "dimension_code": "D4", "atomic_claim_paraphrase": "NICO2024auditedconsolidatedstatements measureinsurancecontractliabilities underIFRS17, withinsurancevaluation asauditor keyauditmatter.", "source_id": "SRC-MWI-2026-R001", "exact_locator": "PDFp88 opinion; PDFp89-90IFRS17keyauditmatter", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-KEN-2026-R001", "iso3": "KEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Independent source verification", "dimension_code": "D5", "atomic_claim_paraphrase": "IRA records ongoing postimplementation reviews, IFRS17 technicalguidance and alignment with solvencymonitoring.", "source_id": "SRC-KEN-2026-R002", "exact_locator": "section2.6.5 printedp15/PDFp36", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer." }, { "claim_id": "CLM-KEN-2026-R002", "iso3": "KEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Independent source verification", "dimension_code": "D5", "atomic_claim_paraphrase": "IRA aggregate2024 financialposition uses AnnualAuditedIFRS17Returns for insurers,microinsurers and reinsurers, explicitly lists missing/unauditedsubstitute filings.", "source_id": "SRC-KEN-2026-R002", "exact_locator": "Table44 narrative printedp60/PDFp81", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer." }, { "claim_id": "CLM-ZAF-2026-R001", "iso3": "ZAF", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Independent source verification", "dimension_code": "D4", "atomic_claim_paraphrase": "OUTsuranceGroupFY2026 auditoropinion IASBIFRS andinsuranceIFRS17KAM withlifeestimates,comparatives and domestic/foreignsegments.", "source_id": "SRC-ZAF-2026-R002", "exact_locator": "printedp12/PDF13opinion;PDF15-17KAM;PDF117-118note27.11", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer." }, { "claim_id": "CLM-ZAF-2026-R002", "iso3": "ZAF", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Independent source verification", "dimension_code": "D4", "atomic_claim_paraphrase": "OldMutualInsure2024 localnonlifeauditedAFS expressly appliesIFRS17 andcomparativeinsurance/reinsuranceamounts.", "source_id": "SRC-ZAF-2026-R003", "exact_locator": "PDF/printedpp10-11opinion/KAM", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary source independently inspected by separate AI reviewer." }, { "claim_id": "CLM-ZAF-2026-R003", "iso3": "ZAF", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Independent source verification", "dimension_code": "D4", "atomic_claim_paraphrase": "Santam2025auditedconsolidated/separateAFS appliesIFRS17 toinsuranceandreinsurancecontracts withcomparatives.", "source_id": "SRC-ZAF-2025-005", "exact_locator": "printedp4/PDF6auditoropinion; printedp6/PDF8KAM; note3printedp38/PDF40classification", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Santam is an operating insurer and opinion covers consolidated and separate statements." }, { "claim_id": "CLM-AGO-2026-G001", "iso3": "AGO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "ENSA states that its 2024 financial statements were prepared under the ARSEG PCES established by Norma Regulamentar 5/23.", "source_id": "SRC-AGO-2026-G001", "exact_locator": "PDF p. 46, note 2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One local-framework issuer does not establish absence of supplemental IFRS 17 statements nationwide. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-SWZ-2026-G001", "iso3": "SWZ", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "FSRA required implementation plans and semi-annual IFRS 17 progress reports with an appended questionnaire.", "source_id": "SRC-SWZ-2026-G001", "exact_locator": "PDF pp. 3–4 and 7–9", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Historical transition monitoring; listed 2020/2021 deadlines are not asserted as current. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-SWZ-2026-G002", "iso3": "SWZ", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "An early adopter must reconcile annual return amounts to audited IFRS 17 statements.", "source_id": "SRC-SWZ-2026-G001", "exact_locator": "PDF p. 3, section A", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Return-to-accounts bridge, not proof of a current blanket annual-accounting mandate. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-SWZ-2026-G003", "iso3": "SWZ", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "PwC audited ESRIC consolidated and separate 2024 statements with an unmodified IFRS opinion.", "source_id": "SRC-SWZ-2026-G002", "exact_locator": "PDF pp. 33–34; signed 24 February 2026", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-SWZ-2026-G004", "iso3": "SWZ", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "ESRIC applies IFRS 17 models and reports 2024 insurance contract amounts with 2023 comparatives.", "source_id": "SRC-SWZ-2026-G002", "exact_locator": "PDF p. 41 note 2.14; pp. 35–36", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One composite issuer is not representative of all insurers or microinsurers. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-LSO-2026-G001", "iso3": "LSO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Regulation 6(4) requires insurer audited financial statements under IFRS.", "source_id": "SRC-LSO-2026-G001", "exact_locator": "PDF p. 20 / Gazette p. 928 regulation 6(4)", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Predates IFRS 17; no current IFRS 17 incorporation or relief inference. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-LSO-2026-G002", "iso3": "LSO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The regulations apply to persons licensed to provide insurance business in Lesotho.", "source_id": "SRC-LSO-2026-G001", "exact_locator": "PDF p. 19 / Gazette p. 927 regulation 3", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "General IFRS scope, not proven IFRS 17-specific perimeter. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-LSO-2026-G003", "iso3": "LSO", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CBL plans redesigned IFRS 17 Excel returns and automated supervisory analysis linked to BSA.", "source_id": "SRC-LSO-2026-G002", "exact_locator": "PDF pp. 5–6, BSA and redesigned-return questions", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Prospective procurement deliverables, not completed deployment. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MWI-2026-G001", "iso3": "MWI", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "NICO Life’s 2024 summary derives from its own audited separate financial statements.", "source_id": "SRC-MWI-2026-G001", "exact_locator": "Single-page Deloitte report, opinion and summary sections", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "ISA 810 summary; underlying full audit and IFRS 17 notes not obtained. Verified ISA810 summary and IFRS17 line; full separate statements/notes remain missing, supporting cap2." }, { "claim_id": "CLM-MWI-2026-G002", "iso3": "MWI", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The summary contains insurance contract balances, insurance service results and an IFRS 17 transition-adjustment line.", "source_id": "SRC-MWI-2026-G001", "exact_locator": "Single page, statements and changes in equity", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Full IFRS disclosures omitted; implementation evidence remains incomplete for the rubric. Verified ISA810 summary and IFRS17 line; full separate statements/notes remain missing, supporting cap2." }, { "claim_id": "CLM-MUS-2026-G001", "iso3": "MUS", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "Section 5 treats captive business separately and permits specified exemptions.", "source_id": "SRC-MUS-2026-G001", "exact_locator": "PDF pp. 21–22 section 5", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Not an exhaustive current IFRS 17 carve-out list. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MUS-2026-G002", "iso3": "MUS", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "FSA section 30 provides annual IFRS filings with Global Business alternatives and exemptions.", "source_id": "SRC-MUS-2026-G002", "exact_locator": "PDF pp. 44–45 section 30", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Generic annual route only; quarterly rule does not resolve complete annual insurer IFRS 17 scope/dates. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MUS-2026-G003", "iso3": "MUS", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "BDO audited Swan Special Risks 2025 individual statements with an unmodified opinion.", "source_id": "SRC-MUS-2026-G003", "exact_locator": "PDF pp. 33 and 38; signed 30 March 2026", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MUS-2026-G004", "iso3": "MUS", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The 2025 KAM and note 2.4 explicitly apply IFRS 17 to insurance/reinsurance contracts.", "source_id": "SRC-MUS-2026-G003", "exact_locator": "PDF p. 34 KAM; pp. 53–54 note 2.4", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "A special-risk subsidiary alone is not representative coverage. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MUS-2026-G005", "iso3": "MUS", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Swan Life audited consolidated and separate 2023 accounts explicitly apply IFRS 17.", "source_id": "SRC-MUS-2026-G004", "exact_locator": "PDF pp. 35–39 and 44–45 note 2.1", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Audit date 29 May 2025; reporting year 2023. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MUS-2026-G006", "iso3": "MUS", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "MUA 2024 is audited holding-group evidence, not verified separate Mauritian underwriting-subsidiary audits.", "source_id": "SRC-MUS-2026-G005", "exact_locator": "PDF pp. 49–51", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No subsidiary or foreign-operation statutory adoption inference. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MOZ-2026-G001", "iso3": "MOZ", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The supervisor hosts the insurance chart-of-accounts instrument identified as Diploma Ministerial222/2010.", "source_id": "SRC-MOZ-2026-G001", "exact_locator": "Document identity and supervisor legal index", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Recovery of the 2010 instrument does not prove there is no later IFRS 17 amendment. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MOZ-2026-G002", "iso3": "MOZ", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Hollard Moçambique Companhia de Seguros, S.A.R.L.2025 auditor opinion identifies the local framework as Diploma Ministerial222/2010.", "source_id": "SRC-MOZ-2026-G002", "exact_locator": "PDF p. 2, Nossa opinião", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Corrects older222/2020 citation lead; not national absence proof or supplemental IFRS 17 evidence. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-MOZ-2026-G003", "iso3": "MOZ", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Hollard Vida Companhia de Seguros (Moçambique), S.A.2025 auditor opinion identifies the local framework as Diploma Ministerial222/2010.", "source_id": "SRC-MOZ-2026-G003", "exact_locator": "PDF p. 2, Nossa opinião", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Corrects older222/2020 citation lead; not national absence proof or supplemental IFRS 17 evidence. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-NAM-2026-G001", "iso3": "NAM", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "NAMFISA surveyed IFRS 17 readiness across long-term, short-term and medical-aid entities.", "source_id": "SRC-NAM-2026-G001", "exact_locator": "PDF pp. 4–5", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Historical readiness survey, not current active post-implementation review. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-NAM-2026-G002", "iso3": "NAM", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "NAMFISA required existing quarterly returns until ERS realignment and additional annual information.", "source_id": "SRC-NAM-2026-G002", "exact_locator": "PDF pp. 5–9 paragraphs 4.1, 4.4 and 6.1.1–6.1.4", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Historical 2024 requirements; subsequent assurance changes and actual current ERS deployment need checking. Verified historical2024 directive. Record FIMA transition/current2026 bridge separately; do not infer new annual-accounting mandate." }, { "claim_id": "CLM-NAM-2026-G003", "iso3": "NAM", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The directive permits qualifying short-term IFRS 17 liability returns with notification while preserving a distinct long-term prudential valuation basis.", "source_id": "SRC-NAM-2026-G002", "exact_locator": "PDF pp. 5–6 paragraphs 4.2–4.3", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Prudential permission is not statutory annual-accounting incorporation. Verified historical2024 directive. Record FIMA transition/current2026 bridge separately; do not infer new annual-accounting mandate." }, { "claim_id": "CLM-NAM-2026-G004", "iso3": "NAM", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "PwC’s4 September 2024 unmodified opinion covers NASRIA consolidated and separate31 March 2024 statements.", "source_id": "SRC-NAM-2026-G003", "exact_locator": "PDF pp. 5–7", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-NAM-2026-G005", "iso3": "NAM", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "NASRIA note 2 adopts IFRS 17 retrospectively and quantifies comparative balance-sheet adjustments.", "source_id": "SRC-NAM-2026-G003", "exact_locator": "PDF pp. 42–43 note 2", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Single special-risk non-life insurer, not representative life/non-life market coverage. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-NAM-2026-G006", "iso3": "NAM", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "July 2026 circular requires interim capital adequacy on IFRS 4 data until standards are amended for IFRS 17.", "source_id": "SRC-NAM-2026-G005", "exact_locator": "Paragraph5.4, Capital Adequacy Requirements", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Prudential capital bridge only; FIMA commencement and future filing dates are not IFRS 17 annual-accounting dates. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-SYC-2026-G001", "iso3": "SYC", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SACOS 2024 consolidated statements apply IFRS 17 and report contract amounts with comparatives.", "source_id": "SRC-SYC-2026-G001", "exact_locator": "SACOS2024 PDF pp13–16 statements; pp18–23 IFRS17 policies; p5 local operating activities", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Company columns do not establish a separate-company audit opinion. Verified group IFRS17/audit content only; consolidated opinion does not extend to Company columns or a separate legal-entity audit." }, { "claim_id": "CLM-SYC-2026-G002", "iso3": "SYC", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The consolidated audit is unmodified with emphasis on manual life-system reconciliations.", "source_id": "SRC-SYC-2026-G001", "exact_locator": "SACOS2024 PDF p7 consolidated opinion/emphasis; p8 IFRS17 KAM; p12 signed11 December2025", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Implementation-quality limitation, not rejection of IFRS 17 adoption. Verified group IFRS17/audit content only; consolidated opinion does not extend to Company columns or a separate legal-entity audit." }, { "claim_id": "CLM-ZMB-2026-G001", "iso3": "ZMB", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "BDO audited SES own 2023 statements with an unmodified IFRS opinion.", "source_id": "SRC-ZMB-2026-G001", "exact_locator": "PDF pp. 7–10", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZMB-2026-G002", "iso3": "ZMB", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SES notes adopt IFRS 17 and quantify insurance-liability/equity transition changes.", "source_id": "SRC-ZMB-2026-G001", "exact_locator": "PDF pp. 17–18 notes 3.1.2–3.1.5; p. 14", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One life/health issuer; internal note/KAM date/model inconsistencies retained. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZMB-2026-G003", "iso3": "ZMB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "PIA 2024 thematic inspections and off-site analyses assessed IFRS 17 compliance.", "source_id": "SRC-ZMB-2026-G002", "exact_locator": "PDF pp. 48–49 section 10.2.2", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Some review uses audited 2023 accounts submitted in 2024. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZMB-2026-G004", "iso3": "ZMB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "PIA reports ongoing IFRS 17 review and improved quality/consistency of audited statements in 2025.", "source_id": "SRC-ZMB-2026-G003", "exact_locator": "PDF pp. 72–73", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Not full compliance by every entity or a national accounting enactment. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-G001", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IPEC assessed IFRS 17 submissions and published valuation, disclosure and reconciliation findings.", "source_id": "SRC-ZWE-2026-G001", "exact_locator": "PDF p. 63, Submission of IFRS 17-compliant financial statements", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Official high life/non-life compliance is not every-issuer verification; funeral/microinsurance compliance low. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-G002", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IPEC reports development of an IFRS 17-compliant quarterly-return portal.", "source_id": "SRC-ZWE-2026-G001", "exact_locator": "PDF p. 82, ICT Key Achievements / Digitalisation Initiatives", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Development is not universal current operation or a full prudential reconciliation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-G003", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IPEC invited industry to a2 June2025 feedback session on submitted31 December2023 IFRS17 statements and ongoing compliance expectations.", "source_id": "SRC-ZWE-2026-G002", "exact_locator": "PDF p. 1 paragraphs 1 and 3", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-G004", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "Circular31 May 2025 audited-statement extension expressly concerns pension/provident funds.", "source_id": "SRC-ZWE-2026-G003", "exact_locator": "PDF p. 2 paragraph 8", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Not an insurer-wide IFRS 17 effective-date extension. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-G005", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IPEC requires 2024 supplementary conversion disclosures after rejecting inadequate conversion reports.", "source_id": "SRC-ZWE-2026-G003", "exact_locator": "PDF pp. 1–2 paragraphs 3–6", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Currency conversion review, not a new IFRS 17 accounting standard. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-G006", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Fidelity 2024 consolidated audit identifies a material IFRS 17 modelling/data-output limitation.", "source_id": "SRC-ZWE-2026-G004", "exact_locator": "PDF pp. 70–71 Basis for Qualified Opinion", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Adverse implementation-quality context, not proof Zimbabwe has not adopted. PDFp71 expressly says IFRS17 system model/data effects are material. Controlled direction Contradicts applies to unqualified implementation-quality evidence for Fidelity, not national legal adoption or the narrowed Cell-only D4=3 claim. Do not count Fidelity as unqualified representative implementation; no automatic G5 national non-adoption inference follows." }, { "claim_id": "CLM-ZWE-2026-G007", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Old Mutual Zimbabwe 2025 audited group accounts measure contracts under IFRS 17.", "source_id": "SRC-ZWE-2026-G005", "exact_locator": "Old Mutual Zimbabwe2025 PDF pp25–26 audit/KAM; p31 signature; p43 estimates; p46 revenue policies", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic holding group only; no subsidiary separate-account or coverage inference. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-G008", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Grant Thornton gives an unmodified opinion on Cell Insurance own 2024 financial statements.", "source_id": "SRC-ZWE-2026-G006", "exact_locator": "PDF pp. 5–7; signed 16 June 2025", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Single local non-life operating insurer, not a representative market census. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-ZWE-2026-G009", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Cell policies, revenue KAM and note 17 apply IFRS 17 and present current insurance service revenue with comparatives.", "source_id": "SRC-ZWE-2026-G006", "exact_locator": "PDF p. 5 KAM;21–23 policies;43 note 17", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One local non-life issuer; current separate life audit remains open. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-BDI-2026-G001", "iso3": "BDI", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "ARCA reports 23 licensed insurers at the end of 2024, split into 12 non-life and 11 life entities.", "source_id": "SRC-BDI-2026-G001", "exact_locator": "PDF/printed pp 12–13, Tables 1–2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Population count is not the scope of an IFRS 17 requirement. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Population count is not the scope of anIFRS17 requirement." }, { "claim_id": "CLM-BDI-2026-G002", "iso3": "BDI", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "ARCA qualifies its sector analysis because some insurers did not submit complete or certified statements.", "source_id": "SRC-BDI-2026-G001", "exact_locator": "PDF/printed p 10, introduction, fourth paragraph", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Does not identify IFRS 17 accounting or an auditor opinion for an individual insurer. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Does not identifyIFRS17 accounting or an auditor opinion for an individual insurer." }, { "claim_id": "CLM-BDI-2026-G003", "iso3": "BDI", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "ARCA lists 2024 bancassurance, claims/provision and pricing measures and describes inspections and sanctions.", "source_id": "SRC-BDI-2026-G001", "exact_locator": "PDF/printed pp 18, 20–21", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "These are general supervisory actions; they do not establish an IFRS 17 response. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: General supervisory actions do not establish anIFRS17 response." }, { "claim_id": "CLM-COM-2026-G001", "iso3": "COM", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "BCC reports a new statutory insurance-supervision remit and related regulatory drafting.", "source_id": "SRC-COM-2026-G001", "exact_locator": "Governor’s foreword, PDF pp 8–9", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Institutional remit is not IFRS 17 incorporation. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Institutional remit is notIFRS17 incorporation." }, { "claim_id": "CLM-COM-2026-G002", "iso3": "COM", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "BCC reports work on regulating insurance activities during 2025.", "source_id": "SRC-COM-2026-G001", "exact_locator": "PDF p 58, other supervisory activities, printed pp 114–115", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No IFRS 17 mechanism or reconciliation route is specified. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: NoIFRS17 mechanism or reconciliation route specified." }, { "claim_id": "CLM-DJI-2026-G001", "iso3": "DJI", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The current IFAC decree adopts listed audit and assurance standards for professional accountants, rather than IFRS 17 accounting.", "source_id": "SRC-DJI-2026-G001", "exact_locator": "Articles 1–8", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Publication banner says 5 January 2026, while the cited gazette edition is 30 November 2025. Neither date is treated as an IFRS 17 effective date. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Publication banner says5January2026 while gazette edition is30November2025; neither is anIFRS17 effective date." }, { "claim_id": "CLM-ERI-2026-G001", "iso3": "ERI", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "NICE has a local-company 2024 unmodified audit opinion claiming conformity with IFRSs.", "source_id": "SRC-ERI-2026-G001", "exact_locator": "PDF p 18, opinion; printed p 16", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "The generic framework statement does not establish IFRS 17 application. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Generic framework statement does not establishIFRS17 application." }, { "claim_id": "CLM-ERI-2026-G002", "iso3": "ERI", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The 2024 disclosed insurance policies retain explicit unearned-premium and percentage-of-premium technical-reserve methods.", "source_id": "SRC-ERI-2026-G001", "exact_locator": "PDF p 31, Notes 3(h)–3(i); printed p 29", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No national non-adoption conclusion follows. IFRS wording and policy detail require explanation by issuer or supervisor. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: No national non-adoption conclusion follows. GenericIFRS wording and policy detail require explanation." }, { "claim_id": "CLM-ETH-2026-G001", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Zemen FY2024/25 local audited financial statements explicitly apply IFRS 17 PAA to insurance and reinsurance contracts.", "source_id": "SRC-ETH-2026-G001", "exact_locator": "Note 3.3, PDF pp 54–57 (printed pp 52–55)", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Single non-life insurer, not representative market coverage. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Single non-life insurer,not representative market coverage." }, { "claim_id": "CLM-ETH-2026-G002", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Zemen reports insurance revenue of ETB 618.715 million and insurance service expenses of ETB 413.698 million for FY2025 with FY2024 comparatives.", "source_id": "SRC-ETH-2026-G001", "exact_locator": "Statement of profit or loss, PDF p 30; printed p 28", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Presentation evidence is read with the explicit policy and full local audit. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Read presentation evidence with explicit policy and full local audit." }, { "claim_id": "CLM-ETH-2026-G003", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "AABE identifies 1 January 2023 as the IFRS 17 implementation deadline and describes industry difficulty after it passed.", "source_id": "SRC-ETH-2026-G003", "exact_locator": "Official news paragraphs, lines 46–52", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "News narrative does not replace the binding instrument or prove completed country cycles. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: News narrative does not replace binding instrument or prove completed country cycles." }, { "claim_id": "CLM-ETH-2026-G004", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "NBE still identifies insurer data and automation obstacles to IFRS 17 implementation in March 2026.", "source_id": "SRC-ETH-2026-G002", "exact_locator": "Printed p 33, operational risk", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Does not imply no individual insurer applied IFRS 17. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Does not imply no individual insurer appliedIFRS17." }, { "claim_id": "CLM-ETH-2026-G005", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The 2025 IFRS 17 financial-reporting instrument available in the baseline is a draft with incomplete enactment fields.", "source_id": "SRC-ETH-2026-G004", "exact_locator": "Title, preamble and section 10", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Not reclassified as a final rule. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Not reclassified as final rule." }, { "claim_id": "CLM-ETH-2026-G006", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The 2025 draft proposes IFRS 17-aligned insurer reporting and actuarial reconciliation.", "source_id": "SRC-ETH-2026-G004", "exact_locator": "Sections 6.2 and 9.5", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational issue and submission of final forms not verified. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Operational issue and submission of final forms not verified." }, { "claim_id": "CLM-ETH-2026-G007", "iso3": "ETH", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "NBE’s final 2026 external-audit directive concerns general audit reporting and disclosure rather than IFRS 17-specific incorporation.", "source_id": "SRC-ETH-2026-G005", "exact_locator": "Sections 3, 8–10", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Its all-insurer scope cannot be transferred to an unverified IFRS 17 rule. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Its all-insurer scope cannot transfer to an unverifiedIFRS17rule." }, { "claim_id": "CLM-MDG-2026-G001", "iso3": "MDG", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The government reports an official project to align insurance accounting with IFRS, including IFRS 17 terms of reference and gap analysis.", "source_id": "SRC-MDG-2026-G001", "exact_locator": "MEFP printed p 105, insurance reform bullet", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "An enacted IFRS 17 rule or final accounting plan is not supplied. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: EnactedIFRS17rule or final accounting plan not supplied." }, { "claim_id": "CLM-MDG-2026-G002", "iso3": "MDG", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The government reports IFRS-related insurer supervisory capacity building, with an initial stage completed in October 2024.", "source_id": "SRC-MDG-2026-G001", "exact_locator": "MEFP printed p 105, same insurance reform bullet", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Quarterly reporting and tele-reporting in the passage are general insurance supervision; their operation under IFRS 17 is not established. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Quarterly/tele-reporting is general insurance supervision; operation underIFRS17 not established." }, { "claim_id": "CLM-SOM-2026-G001", "iso3": "SOM", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "CBS requires Takaful statements under IFRS/AAOIFI insofar as consistent with Shariah.", "source_id": "SRC-SOM-2026-G001", "exact_locator": "Regulations 4 and 5(1), PDF pp 3–4", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Generic alternative frameworks and Shariah carve-out do not establish IFRS 17 as issued. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Alternative generic frameworks/Shariah carve-out do not establishIFRS17as issued." }, { "claim_id": "CLM-SOM-2026-G002", "iso3": "SOM", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The 2025 regulation expressly specifies IFRS 4 for Qard-Hasan within Takaful contract-liability measurement.", "source_id": "SRC-SOM-2026-G001", "exact_locator": "Regulation 6(2), PDF p 5", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "A narrow IFRS 4 reference is not by itself an affirmative countrywide IFRS 17 non-adoption determination. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: NarrowIFRS4reference alone is not country-wideIFRS17non-adoption determination." }, { "claim_id": "CLM-SOM-2026-G003", "iso3": "SOM", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CBS requires prescribed annual and quarterly submissions alongside audited statements.", "source_id": "SRC-SOM-2026-G001", "exact_locator": "Regulations 5(2), 8(3)–(5) and 10, PDF pp 4, 6 and 9", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational return rules are generic; they cannot earn an IFRS 17 supervisory score without a verified link. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Generic operational returns cannot earnIFRS17supervisory score without verified link." }, { "claim_id": "CLM-SSD-2026-G001", "iso3": "SSD", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "CIC Africa Insurance (SS) Limited explicitly applied IFRS 17 from 1 January 2023 and restated comparatives.", "source_id": "SRC-SSD-2026-G001", "exact_locator": "Note 1(b), PDF p 17 (printed p 15)", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One domestic insurer only; does not establish a national requirement. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: One domestic insurer only; not national requirement." }, { "claim_id": "CLM-SSD-2026-G002", "iso3": "SSD", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The local company supplies a quantified IFRS 4-to-IFRS 17 opening-equity and balance-sheet reconciliation.", "source_id": "SRC-SSD-2026-G001", "exact_locator": "PDF p 18 (printed p 16), impact and transition table", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "OCR has minor digit errors; no transcribed total is used for country scoring. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: OCR has minor digit errors; no transcribed total used for country scoring." }, { "claim_id": "CLM-SSD-2026-G003", "iso3": "SSD", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "PwC’s signed audit opinion covers CIC Africa Insurance (SS) Limited FY2023 under IFRS Accounting Standards.", "source_id": "SRC-SSD-2026-G001", "exact_locator": "PDF pp 8–10; signed page 10 dated 24 June 2024", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Auditor is PwC LLP Nairobi; the audited entity remains the South Sudan local company. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: PwCLLPNairobi is auditor; audited entity remains localSouthSudan company." }, { "claim_id": "CLM-TZA-2026-G001", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The Commissioner issues IFRS 17 implementation requirements using Insurance Act enforcement powers.", "source_id": "SRC-TZA-2026-G001", "exact_locator": "§1.1, PDF p 4; §11.1, p 37", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "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." }, { "claim_id": "CLM-TZA-2026-G002", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The guideline applies to every insurer and reinsurer registered in Tanzania.", "source_id": "SRC-TZA-2026-G001", "exact_locator": "§2.1, PDF p 4", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Scope is the defined registered insurance reporting perimeter. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Defined registered insurance reporting perimeter." }, { "claim_id": "CLM-TZA-2026-G003", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "Insurers must implement IFRS 17 from 1 January 2023, and statutory returns must align from that date.", "source_id": "SRC-TZA-2026-G001", "exact_locator": "§6.1, p 12; §9.5, p 36", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "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." }, { "claim_id": "CLM-TZA-2026-G004", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "TIRA prescribes parallel submissions during transition and an authority-led implementation-monitoring committee.", "source_id": "SRC-TZA-2026-G001", "exact_locator": "§8.5, p 32; §§9.4–9.5, p 36; §10.1, p 37", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "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." }, { "claim_id": "CLM-TZA-2026-G005", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "TAN-RE’s signed FY2024 local audit explicitly tests IFRS 17 policies and reports comparative reinsurance service amounts.", "source_id": "SRC-TZA-2026-G002", "exact_locator": "OpinionPDF/printedpp44–47; signedp47 dated15April2025; statementspp48–49; note3(b)pp53–54", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "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." }, { "claim_id": "CLM-TZA-2026-G006", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "TAN-RE’s FY2024 audit identifies an unmodified FY2023 audit opinion dated 19 April 2024.", "source_id": "SRC-TZA-2026-G002", "exact_locator": "Other matter, p 45", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "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." }, { "claim_id": "CLM-TZA-2026-G007", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Alliance’s full audit includes the Tanzanian insurer’s separate-company IFRS 17 policy and insurance-service amounts.", "source_id": "SRC-TZA-2026-G003", "exact_locator": "Opinion PDF pp 14–17; separate amounts p 19; policy pp 30–32", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "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." }, { "claim_id": "CLM-TZA-2026-G008", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "TIRA publishes life insurer 2024 income statements labelled under IFRS 17.", "source_id": "SRC-TZA-2026-G004", "exact_locator": "Chart 3.17, printed p 40", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "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." }, { "claim_id": "CLM-UGA-2026-G001", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "ICPAU states that new or amended IASB standards and interpretations become applicable automatically as issued.", "source_id": "SRC-UGA-2026-G001", "exact_locator": "Printed/PDF p 5, §2.1", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Mechanism, not a freshly inspected IFRS 17-specific IRA mandate; current legal changes/exceptions remain a bounded-search gap. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Mechanism,not independently inspected operativeIFRS17IRAmandate;current changes/exceptions remain gap." }, { "claim_id": "CLM-UGA-2026-G002", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "ICPAU explicitly includes insurance companies among entities required to use IFRS.", "source_id": "SRC-UGA-2026-G001", "exact_locator": "Printed/PDF p 5, §2.1, final paragraph", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Full enumeration of current microinsurance/HMO exclusions is not supplied; D2 conservatively 4, not 5. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Full current microinsurance/HMOexclusions not supplied;D2conservatively4." }, { "claim_id": "CLM-UGA-2026-G003", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "ICPAU’s IFRS 17-specific guidance identifies the amended effective date of 1 January 2023.", "source_id": "SRC-UGA-2026-G003", "exact_locator": "Printed/PDF p 7, §1.1", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic effective status is an inference only when combined with the automatic-adoption mechanism; this global date is not used alone. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Domestic status is qualified inference with automatic mechanism; global date alone not used." }, { "claim_id": "CLM-UGA-2026-G004", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "NIC’s domestic group note 4.2 explicitly measures its life and non-life insurance contracts under IFRS 17.", "source_id": "SRC-UGA-2026-G004", "exact_locator": "PDF/printed p 63, note 4.2", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Insurance amounts are group consolidated. Holding-company separate columns are not NIC General/NIC Life separate accounts, so the group-parent-only rubric ceiling of 2 is applied. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Group consolidated insurance amounts;holding-company separate columns are notNICGeneral/NIClife separate audits;strict ceiling2." }, { "claim_id": "CLM-UGA-2026-G005", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "NIC identifies its second consecutive IFRS 17 implementation year and an unmodified FY2023 audit alongside FY2024 reporting.", "source_id": "SRC-UGA-2026-G004", "exact_locator": "PDF/printed p 15 and auditor other matter p 47", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Documents actual successive domestic group reporting, not a whole-market census or proof of standalone insurer completion. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Actual group cycles,not whole-market or standalone-insurer statutory completion." }, { "claim_id": "CLM-UGA-2026-G006", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IRA rolled out RBS reporting tools aligned with IFRS 17 for multiple domestic insurer classes in November 2025.", "source_id": "SRC-UGA-2026-G005", "exact_locator": "Substantive paragraphs, lines 254–264", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Issuance and rollout support 3; completed review/enforcement across the market is not established. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Issuance/rollout supports3,not completed market-wide review/enforcement." }, { "claim_id": "CLM-UGA-2026-G007", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "IRA’s accepted returns register lists annual and quarterly IFRS 17 RBS templates across general, life, reinsurance and HMO classes.", "source_id": "SRC-UGA-2026-G006", "exact_locator": "Official returns register, baseline HTML lines 248–265", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Accepted baseline operational-template evidence; no higher supervisory score inferred. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Template issuance not actual submission review or enforcement." }, { "claim_id": "CLM-UGA-2026-G008", "iso3": "UGA", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The ICEA Uganda-hosted 2024 PDF covers the Kenyan parent and group, rather than a Ugandan insurer’s separate audited accounts.", "source_id": "SRC-UGA-2026-G007", "exact_locator": "PDF pp 5, 90–94 and 180/188", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Rejected as direct Uganda local separate audit evidence. Original15–16Octoberindependent source check accepted the atomic proposition within this scope: Excluded as directUganda separate audit;current issuerrefetch403." }, { "claim_id": "CLM-CPV-2026-G001", "iso3": "CPV", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The country was explicitly included in IFRS 17 supervisor training and project-plan assistance.", "source_id": "SRC-CPV-2026-G001", "exact_locator": "2023IFRS17supervisorworkshop,indexlines155–159", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No national legal adoption, binding timing or operational return inferred. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CPV-2026-G002", "iso3": "CPV", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Garantia’s actual 2025 filing uses PCES and IFRS 4 contract classification, without verified IFRS 17 application.", "source_id": "SRC-CPV-2026-G002", "exact_locator": "PDF69,note3.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One insurer’s route is not affirmative market-wide IFRS 17 absence. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-EGY-2026-G001", "iso3": "EGY", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Delta Life reports audited 2025 EAS 50 application and restated 2024.", "source_id": "SRC-EGY-2026-G001", "exact_locator": "PDF18/printed15,note3-18", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "IFRS 17 equivalence remains unproved; no IFRS 17 implementation score assigned solely from EAS 50. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-EGY-2026-G002", "iso3": "EGY", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The gazetted 2023 decision formally adds EAS 50.", "source_id": "SRC-EGY-2026-G002", "exact_locator": "PDF2/Gazette4,Article3", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Domestic endorsement is not proof of full IFRS 17 equivalence. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-EGY-2026-G003", "iso3": "EGY", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The IFRS Foundation characterises the local insurance standard as similar to IFRS 17.", "source_id": "SRC-EGY-2026-G003", "exact_locator": "Adoptioncomments,line141", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Similar is not treated as demonstrably equivalent. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-EGY-2026-G004", "iso3": "EGY", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "FRA prescribes EAS 50 annual and quarterly reports for insurers and reinsurers.", "source_id": "SRC-EGY-2026-C001", "exact_locator": "Articles1–3,PDF1–2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Broad local-standard scope retained; full IFRS 17 equivalence and exclusions unresolved. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GMB-2026-G001", "iso3": "GMB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The country was explicitly included in IFRS 17 supervisor training and project-plan assistance.", "source_id": "SRC-GMB-2026-G001", "exact_locator": "AFW2eventindex155–159", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No national legal adoption, binding timing or operational return inferred. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GMB-2026-G002", "iso3": "GMB", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The Act assigns general IFRS standard-adoption functions to the Standards Committee.", "source_id": "SRC-GMB-2026-G002", "exact_locator": "Sections66(4),67(1)(a),PDF24–25", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commencement and current IFRS 17-specific application unverified. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GMB-2026-G003", "iso3": "GMB", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The public-interest-entity definition includes insurance companies.", "source_id": "SRC-GMB-2026-G002", "exact_locator": "Section2,PDF2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "General category does not prove current IFRS 17 scope. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GHA-2026-G001", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The ICAG Council approved IFRS 17 adoption and full implementation at its 27 July 2023 meeting.", "source_id": "SRC-GHA-2026-G001", "exact_locator": "ICAGimageleftpenultimateparagraph,Council27July2023;finaladoptionparagraph", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Meeting date is not publication date. Specific original ICAG image visually verifies adoption decision at27July2023 Council meeting. Meeting date does not prove publication day." }, { "claim_id": "CLM-GHA-2026-G002", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "ICAG has statutory authority to approve, adopt and promote implementation of financial-reporting standards.", "source_id": "SRC-GHA-2026-G002", "exact_locator": "PDF/printed6,s3(q)", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Used with the specific adoption notice. Section3(q) was visually read in the Act. Use jointly with the IFRS17-specific Council release." }, { "claim_id": "CLM-GHA-2026-G003", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "IFAC’s Ghana jurisdiction profile reports that insurance companies are required to apply full IFRS Accounting Standards.", "source_id": "SRC-GHA-2026-G003", "exact_locator": "IFAC International Financial Reporting Standards section, retrieved lines105–108", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No national representativeness follows from one company. Fresh IFAC section reports insurance companies must apply IFRS regardless of public listing. It is corroborating assessment, not the competent national adoption instrument." }, { "claim_id": "CLM-GHA-2026-G004", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The national adoption notice specifies annual periods beginning 1 January 2023.", "source_id": "SRC-GHA-2026-G001", "exact_locator": "ICAGimageleftfinalparagraph", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": "2023-01-01", "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "An explicit domestic adoption date, rather than reliance on the IASB global date. Specific national notice explicitly adopts annual periods beginning1January2023; not merely the IASB global date." }, { "claim_id": "CLM-GHA-2026-G005", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Ghana Re’s audited 2024 separate and consolidated financial statements explicitly apply IFRS 17.", "source_id": "SRC-GHA-2026-G004", "exact_locator": "PDF pp.26–29 audit/KAM/signature; pp.32,42 company amounts/entity/compliance; pp.49–58 insurance policy", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One material domestic reinsurer; no life/non-life census claim. Fresh Ghana Re audit/KAM, local entity note and company columns verify locally relevant audited IFRS17 implementation." }, { "claim_id": "CLM-GHA-2026-G006", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The 2024 report includes current audited annual reporting and an unmodified prior 2023 audit reference.", "source_id": "SRC-GHA-2026-G004", "exact_locator": "PDF p.28 / printed p.27, Other matter; p.29 current audit signature", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Together with the domestic 2023 date/current profile supports two cycles; later blanket extension was not located. Fresh PDFp28 Other matter states2023 statements had an unmodified prior audit dated30August2024." }, { "claim_id": "CLM-LBR-2026-G001", "iso3": "LBR", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The country was explicitly included in IFRS 17 supervisor training and project-plan assistance.", "source_id": "SRC-LBR-2026-G001", "exact_locator": "AFW2eventindex155–159", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No national legal adoption, binding timing or operational return inferred. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-LBR-2026-G002", "iso3": "LBR", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The historical profile describes LICPA’s general IFRS framework for PIEs including insurers.", "source_id": "SRC-LBR-2026-C001", "exact_locator": "Scope/endorsement,profileupdated30Aug2016", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Retains general-context D1=1 only; no current specific endorsement. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-LBY-2026-G001", "iso3": "LBY", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The regulator archive was located without an inspectable IFRS 17 instrument.", "source_id": "SRC-LBY-2026-G001", "exact_locator": "Archiveheadings/visiblecontent", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Incomplete extraction cannot prove no rule exists. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MAR-2026-G001", "iso3": "MAR", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Wafa’s consolidated 2025 filing explicitly applies IFRS 17/9 and restates 2024.", "source_id": "SRC-MAR-2026-G001", "exact_locator": "PDF20Note1;PDF41Opinion/Observation", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Separate statutory accounts and foreign affiliates cannot establish broader Moroccan adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MAR-2026-G002", "iso3": "MAR", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The consolidated opinion is unmodified with first-application emphasis.", "source_id": "SRC-MAR-2026-G001", "exact_locator": "PDF41,Observation", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "One local-head group, not a representative market sample. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SLE-2026-G001", "iso3": "SLE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The country was explicitly included in IFRS 17 supervisor training and project-plan assistance.", "source_id": "SRC-SLE-2026-G001", "exact_locator": "AFW2eventindex155–159", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No national legal adoption, binding timing or operational return inferred. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SLE-2026-G002", "iso3": "SLE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "AFRITAC records SLICOM IFRS 17 training.", "source_id": "SRC-SLE-2026-G002", "exact_locator": "PDF31,firstparagraph", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Training does not prove issued national returns or a binding insurance rule. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SLE-2026-G003", "iso3": "SLE", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The historical profile describes general IFRS adoption and inclusion of new standards.", "source_id": "SRC-SLE-2026-C002", "exact_locator": "Application/endorsementsections,profileupdated16June2016", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "General-context D1=1 only. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SDN-2026-G001", "iso3": "SDN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The insurance regulator’s board has power to prescribe accounting policies and report forms.", "source_id": "SRC-SDN-2026-G001", "exact_locator": "s13(1)(g)–(h),PDF9", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Competence does not prove IFRS 17 endorsement. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SDN-2026-G002", "iso3": "SDN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The inspected current circular concerns electronic motor-policy issuance from January 2026.", "source_id": "SRC-SDN-2026-G002", "exact_locator": "Circularparagraphs1–3", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "It establishes no IFRS 17 mechanism and does not prove absence elsewhere. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TUN-2026-G001", "iso3": "TUN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "CGA expressly includes IFRS 17 in insurer preparatory roadmaps.", "source_id": "SRC-TUN-2026-G001", "exact_locator": "IFRS17roadmap/updatedplanparagraphs,lines327–329", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Preparation is not in-force endorsement. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TUN-2026-G002", "iso3": "TUN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "CGA records a proposed January 2025 IFRS 17 target and 2023-2025 monitoring roadmap.", "source_id": "SRC-TUN-2026-G002", "exact_locator": "PDF18/printed17,sectionI.2", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Proposals do not establish enactment/current application. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TUN-2026-G003", "iso3": "TUN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CGA reports periodic transition-reporting schedules and an issued questionnaire.", "source_id": "SRC-TUN-2026-G002", "exact_locator": "PDF17/printed16,sectionI.2", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Historical mechanism verified; current operation/bridge unverified. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G001", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-BEN-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offer/effective-dateparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G002", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA’s posted model package provides sector reporting templates for counterparty, claims-development and portfolio risk.", "source_id": "SRC-BEN-2026-G004", "exact_locator": "PDF4,6,23–26", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational CIMA templates do not alone meet IFRS 17-specific supervisory-response criterion D5. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G003", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The inspected CIMA N°006/2024 amendment is effective 1 January 2025 for its contract-communication changes.", "source_id": "SRC-BEN-2026-G003", "exact_locator": "PDF13,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is expressly not an IFRS 17 effective date and cannot score D3. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G004", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The CIMA accounting/model package gives insurers until 31 December 2027 to implement the organisation and systems for its new statistical/accounting returns.", "source_id": "SRC-BEN-2026-G004", "exact_locator": "PDF3,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This transition deadline concerns specified sector returns, not IFRS 17 adoption; no D3 credit awarded. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G005", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The opened CRCA circular index displays a 2020 reinsurance-obligations item and older year links.", "source_id": "SRC-BEN-2026-G005", "exact_locator": "Visibleyearlist/2020table", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Public index coverage is incomplete/uncertain; cannot establish that later IFRS 17 circulars do not exist. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G006", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances Vie Bénin has a published 2025 local-entity financial summary naming FIDUCIAIRE D’AFRIQUE - TDT ASSOCIES as statutory commissioner(s).", "source_id": "SRC-BEN-2026-G006", "exact_locator": "SUNU2025PDF25,namedlocalVieentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G007", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances IARD Bénin has a published 2025 local-entity financial summary naming BÉNIN EXPERTISE as statutory commissioner(s).", "source_id": "SRC-BEN-2026-G006", "exact_locator": "SUNU2025PDF26,namedlocalIARDentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G008", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-BEN-2026-G007", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BEN-2026-G009", "iso3": "BEN", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "ASA-Bénin’s 2023 market report identifies a life and non-life domestic insurance market.", "source_id": "SRC-BEN-2026-G008", "exact_locator": "PDF3/printed2,marketoverview", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Actual insurer activity is not proof that those entities are within a binding IFRS 17 reporting perimeter. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G001", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-BFA-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offer/effective-dateparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G002", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA’s posted model package provides sector reporting templates for counterparty, claims-development and portfolio risk.", "source_id": "SRC-BFA-2026-G004", "exact_locator": "PDF4,6,23–26", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational CIMA templates do not alone meet IFRS 17-specific supervisory-response criterion D5. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G003", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The inspected CIMA N°006/2024 amendment is effective 1 January 2025 for its contract-communication changes.", "source_id": "SRC-BFA-2026-G003", "exact_locator": "PDF13,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is expressly not an IFRS 17 effective date and cannot score D3. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G004", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The CIMA accounting/model package gives insurers until 31 December 2027 to implement the organisation and systems for its new statistical/accounting returns.", "source_id": "SRC-BFA-2026-G004", "exact_locator": "PDF3,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This transition deadline concerns specified sector returns, not IFRS 17 adoption; no D3 credit awarded. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G005", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The opened CRCA circular index displays a 2020 reinsurance-obligations item and older year links.", "source_id": "SRC-BFA-2026-G005", "exact_locator": "Visibleyearlist/2020table", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Public index coverage is incomplete/uncertain; cannot establish that later IFRS 17 circulars do not exist. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G006", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances Vie Burkina Faso has a published 2025 local-entity financial summary naming ACECA International SARL as statutory commissioner(s).", "source_id": "SRC-BFA-2026-G006", "exact_locator": "SUNU2025PDF20,namedlocalVieentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G007", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances IARD Burkina Faso has a published 2025 local-entity financial summary naming ACECA International SARL as statutory commissioner(s).", "source_id": "SRC-BFA-2026-G006", "exact_locator": "SUNU2025PDF21,namedlocalIARDentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G008", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-BFA-2026-G007", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-BFA-2026-G009", "iso3": "BFA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The Ministry’s 2023 report records CPFA training that included 22 company administrators/commissioners.", "source_id": "SRC-BFA-2026-G008", "exact_locator": "PDF p 40 / printed p 34, CPFA training", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "PDF p.42 / printed p.36 recommends intensified controls; that is prospective and does not demonstrate completed oversight. General training is not IFRS 17-specific supervisory response. PDF40/printed34 is CPFA training including22 administrators/commissioners, not completed oversight. PDF42/printed36 recommends intensified controls. Replace claim/locator; D5 remainsnull." }, { "claim_id": "CLM-CIV-2026-G001", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-CIV-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offer/effective-dateparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G002", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA’s posted model package provides sector reporting templates for counterparty, claims-development and portfolio risk.", "source_id": "SRC-CIV-2026-G004", "exact_locator": "PDF4,6,23–26", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational CIMA templates do not alone meet IFRS 17-specific supervisory-response criterion D5. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G003", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The inspected CIMA N°006/2024 amendment is effective 1 January 2025 for its contract-communication changes.", "source_id": "SRC-CIV-2026-G003", "exact_locator": "PDF13,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is expressly not an IFRS 17 effective date and cannot score D3. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G004", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The CIMA accounting/model package gives insurers until 31 December 2027 to implement the organisation and systems for its new statistical/accounting returns.", "source_id": "SRC-CIV-2026-G004", "exact_locator": "PDF3,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This transition deadline concerns specified sector returns, not IFRS 17 adoption; no D3 credit awarded. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G005", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The opened CRCA circular index displays a 2020 reinsurance-obligations item and older year links.", "source_id": "SRC-CIV-2026-G005", "exact_locator": "Visibleyearlist/2020table", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Public index coverage is incomplete/uncertain; cannot establish that later IFRS 17 circulars do not exist. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G006", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances Vie Côte d’Ivoire has a published 2025 local-entity financial summary naming Forvis Mazars Côte d’Ivoire; FIDAEXPERT as statutory commissioner(s).", "source_id": "SRC-CIV-2026-G006", "exact_locator": "SUNU2025PDF18,namedlocalVieentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G007", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances IARD Côte d’Ivoire has a published 2025 local-entity financial summary naming Forvis Mazars Côte d’Ivoire; Pricewaterhouse Coopers SA as statutory commissioner(s).", "source_id": "SRC-CIV-2026-G006", "exact_locator": "SUNU2025PDF19,namedlocalIARDentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G008", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-CIV-2026-G007", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G009", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The national supervisor’s 2024 market report uses validated CIMA 2024 data.", "source_id": "SRC-CIV-2026-G008", "exact_locator": "PDF3,validatedCIMA2024source/basis", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "CIMA statutory/prudential data are not IFRS 17 amounts or an IFRS 17 reconciliation. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G010", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The BRVM NSIA 2024 financial-statement candidate is a bank filing.", "source_id": "SRC-CIV-2026-G009", "exact_locator": "BRVMissueridentity/title/attachedfilelabel", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Shared group brand does not make a bank filing an insurer filing. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CIV-2026-G011", "iso3": "CIV", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The IFRS Foundation’s2018 jurisdiction profile describes IASB-issued IFRS and no separate endorsement for subsequent standards within described OHADA IFRS perimeter.", "source_id": "SRC-CIV-2026-G010", "exact_locator": "Profileupdated23Jan2018;extent/endorsement", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Historical dynamic-IFRS context; applying to IFRS17 for domestic insurer still requires current sector treatment and positively established eligible entity. D1 remains1. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GIN-2026-G001", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-GIN-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offerparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GIN-2026-G002", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances Vie Guinée has a published 2025 local-entity financial summary naming Ernst & Young, Conakry as statutory commissioner(s).", "source_id": "SRC-GIN-2026-G002", "exact_locator": "SUNU2025PDF40/printed78–79,Vieentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GIN-2026-G003", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances IARD Guinée has a published 2025 local-entity financial summary naming Ernst & Young, Conakry as statutory commissioner(s).", "source_id": "SRC-GIN-2026-G002", "exact_locator": "SUNU2025PDF41/printed80–81,IARDentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GIN-2026-G004", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-GIN-2026-G003", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GIN-2026-G005", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "Article 307 requires insurers supervised by BCRG to keep accounts in the insurance accounting-plan format.", "source_id": "SRC-GIN-2026-G004", "exact_locator": "2016CodePDF69,Article307", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Does not exclude supplemental IFRS reporting and is not affirmative IFRS 17 non-adoption evidence. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GIN-2026-G006", "iso3": "GIN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Article 313 requires certified annual sector statements and auditors’ reports by 30 June.", "source_id": "SRC-GIN-2026-G004", "exact_locator": "2016CodePDF70,Article313", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "General certified-return duty does not show an IFRS 17 bridge or monitoring mechanism. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GNB-2026-G001", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-GNB-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offer/effective-dateparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GNB-2026-G002", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA’s posted model package provides sector reporting templates for counterparty, claims-development and portfolio risk.", "source_id": "SRC-GNB-2026-G004", "exact_locator": "PDF4,6,23–26", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational CIMA templates do not alone meet IFRS 17-specific supervisory-response criterion D5. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GNB-2026-G003", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The inspected CIMA N°006/2024 amendment is effective 1 January 2025 for its contract-communication changes.", "source_id": "SRC-GNB-2026-G003", "exact_locator": "PDF13,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is expressly not an IFRS 17 effective date and cannot score D3. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GNB-2026-G004", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The CIMA accounting/model package gives insurers until 31 December 2027 to implement the organisation and systems for its new statistical/accounting returns.", "source_id": "SRC-GNB-2026-G004", "exact_locator": "PDF3,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This transition deadline concerns specified sector returns, not IFRS 17 adoption; no D3 credit awarded. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GNB-2026-G005", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The opened CRCA circular index displays a 2020 reinsurance-obligations item and older year links.", "source_id": "SRC-GNB-2026-G005", "exact_locator": "Visibleyearlist/2020table", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Public index coverage is incomplete/uncertain; cannot establish that later IFRS 17 circulars do not exist. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GNB-2026-G006", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CRCA fined GUINEBIS SA for late delivery of its 2023 annual regulatory dossier.", "source_id": "SRC-GNB-2026-G006", "exact_locator": "SinglePDFpage,late-filingrecital/Article1", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Generic annual-dossier enforcement does not establish IFRS 17 supervision. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GNB-2026-G007", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA describes Guinea-Bissau’s national financial-activities and insurance supervisory directorate.", "source_id": "SRC-GNB-2026-G007", "exact_locator": "Nationaldirectoratepresentation", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Administrative responsibility alone does not show IFRS 17 acknowledgement. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-GNB-2026-G008", "iso3": "GNB", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "The IFRS Foundation’s2018 jurisdiction profile describes IASB-issued IFRS and no separate endorsement for subsequent standards within described OHADA IFRS perimeter.", "source_id": "SRC-GNB-2026-G008", "exact_locator": "IFRSendorsement,new/amendedstandardparagraph", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Historical dynamic-IFRS context; applying to IFRS17 for domestic insurer still requires current sector treatment and positively established eligible entity. D1 remains1. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MLI-2026-G001", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-MLI-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offer/effective-dateparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MLI-2026-G002", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA’s posted model package provides sector reporting templates for counterparty, claims-development and portfolio risk.", "source_id": "SRC-MLI-2026-G004", "exact_locator": "PDF4,6,23–26", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational CIMA templates do not alone meet IFRS 17-specific supervisory-response criterion D5. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MLI-2026-G003", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The inspected CIMA N°006/2024 amendment is effective 1 January 2025 for its contract-communication changes.", "source_id": "SRC-MLI-2026-G003", "exact_locator": "PDF13,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is expressly not an IFRS 17 effective date and cannot score D3. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MLI-2026-G004", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The CIMA accounting/model package gives insurers until 31 December 2027 to implement the organisation and systems for its new statistical/accounting returns.", "source_id": "SRC-MLI-2026-G004", "exact_locator": "PDF3,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This transition deadline concerns specified sector returns, not IFRS 17 adoption; no D3 credit awarded. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MLI-2026-G005", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The opened CRCA circular index displays a 2020 reinsurance-obligations item and older year links.", "source_id": "SRC-MLI-2026-G005", "exact_locator": "Visibleyearlist/2020table", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Public index coverage is incomplete/uncertain; cannot establish that later IFRS 17 circulars do not exist. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MLI-2026-G006", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances IARD Mali has a published 2025 local-entity financial summary naming EGCC International, Bamako as statutory commissioner(s).", "source_id": "SRC-MLI-2026-G006", "exact_locator": "SUNU2025PDF22/printed42–43,localIARDsummary/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MLI-2026-G007", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-MLI-2026-G007", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MLI-2026-G008", "iso3": "MLI", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Mali’s Treasury insurance directorate has general control and follow-up duties.", "source_id": "SRC-MLI-2026-G008", "exact_locator": "Mission/duties,lines48–69", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Generic sector control is not IFRS 17 response. Non-decisive historical/context candidate was not independently reopened in the bounded original review; retain as context/unverified without score credit." }, { "claim_id": "CLM-MRT-2026-G001", "iso3": "MRT", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances Mauritanie has a published 2025 local-entity financial summary naming Cabinet MKDG (Moussa DIABY); Cabinet CBSD (Amadou Sambo Diom BA) as statutory commissioner(s).", "source_id": "SRC-MRT-2026-G001", "exact_locator": "SUNU2025PDF43/printed84–85,localentity/commissioners", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MRT-2026-G002", "iso3": "MRT", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-MRT-2026-G002", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MRT-2026-G003", "iso3": "MRT", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The DCA’s historical2022 market report discusses sector-accounting and certified-report deficiencies.", "source_id": "SRC-MRT-2026-G003", "exact_locator": "Market2022PDF44,accounting/certificationdeficiencies", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Historical findings are not affirmative current IFRS17 non-adoption and do not describe current BCM supervisory regime. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-MRT-2026-G004", "iso3": "MRT", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "By8December2025, government reporting identifies BCM as authority receiving insurance-supervision responsibility.", "source_id": "SRC-MRT-2026-G004", "exact_locator": "8Dec2025article,transferparagraph", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Official account confirms institutional change; does not establish IFRS17 requirements or exact legal transfer date. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G001", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-NER-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offer/effective-dateparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G002", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA’s posted model package provides sector reporting templates for counterparty, claims-development and portfolio risk.", "source_id": "SRC-NER-2026-G004", "exact_locator": "PDF4,6,23–26", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational CIMA templates do not alone meet IFRS 17-specific supervisory-response criterion D5. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G003", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The inspected CIMA N°006/2024 amendment is effective 1 January 2025 for its contract-communication changes.", "source_id": "SRC-NER-2026-G003", "exact_locator": "PDF13,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is expressly not an IFRS 17 effective date and cannot score D3. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G004", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The CIMA accounting/model package gives insurers until 31 December 2027 to implement the organisation and systems for its new statistical/accounting returns.", "source_id": "SRC-NER-2026-G004", "exact_locator": "PDF3,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This transition deadline concerns specified sector returns, not IFRS 17 adoption; no D3 credit awarded. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G005", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The opened CRCA circular index displays a 2020 reinsurance-obligations item and older year links.", "source_id": "SRC-NER-2026-G005", "exact_locator": "Visibleyearlist/2020table", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Public index coverage is incomplete/uncertain; cannot establish that later IFRS 17 circulars do not exist. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G006", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances Vie Niger has a published 2025 local-entity financial summary naming FCA Fiduciaire Conseils & Audit, membre Exco as statutory commissioner(s).", "source_id": "SRC-NER-2026-G006", "exact_locator": "SUNU2025PDF27,namedlocalVieentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G007", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances IARD Niger has a published 2025 local-entity financial summary naming Forvis Mazars Niger as statutory commissioner(s).", "source_id": "SRC-NER-2026-G006", "exact_locator": "SUNU2025PDF28,namedlocalIARDentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G008", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-NER-2026-G007", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-NER-2026-G009", "iso3": "NER", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "Niger’s insurance directorate cooperates with CRCA and examines insurer economic documents.", "source_id": "SRC-NER-2026-G008", "exact_locator": "Nationaldirectoratepresentation/duties,lines93–108", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "No IFRS17 acknowledgement, template or reconciliation mechanism verified. Non-decisive historical/context candidate was not independently reopened in the bounded original review; retain as context/unverified without score credit." }, { "claim_id": "CLM-SEN-2026-G001", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-SEN-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offer/effective-dateparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SEN-2026-G002", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA’s posted model package provides sector reporting templates for counterparty, claims-development and portfolio risk.", "source_id": "SRC-SEN-2026-G004", "exact_locator": "PDF4,6,23–26", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational CIMA templates do not alone meet IFRS 17-specific supervisory-response criterion D5. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SEN-2026-G003", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The inspected CIMA N°006/2024 amendment is effective 1 January 2025 for its contract-communication changes.", "source_id": "SRC-SEN-2026-G003", "exact_locator": "PDF13,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is expressly not an IFRS 17 effective date and cannot score D3. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SEN-2026-G004", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The CIMA accounting/model package gives insurers until 31 December 2027 to implement the organisation and systems for its new statistical/accounting returns.", "source_id": "SRC-SEN-2026-G004", "exact_locator": "PDF3,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This transition deadline concerns specified sector returns, not IFRS 17 adoption; no D3 credit awarded. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SEN-2026-G005", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The opened CRCA circular index displays a 2020 reinsurance-obligations item and older year links.", "source_id": "SRC-SEN-2026-G005", "exact_locator": "Visibleyearlist/2020table", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Public index coverage is incomplete/uncertain; cannot establish that later IFRS 17 circulars do not exist. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SEN-2026-G006", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances Vie Sénégal has a published 2025 local-entity financial summary naming Marie BA, expert-comptable inscrit à l’ONECCA as statutory commissioner(s).", "source_id": "SRC-SEN-2026-G006", "exact_locator": "SUNU2025PDF23/printed44–45,Vieentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SEN-2026-G007", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances IARD Sénégal has a published 2025 local-entity financial summary naming Marie BA, expert-comptable inscrit à l’ONECCA as statutory commissioner(s).", "source_id": "SRC-SEN-2026-G006", "exact_locator": "SUNU2025PDF24/printed46–47,IARDentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-SEN-2026-G008", "iso3": "SEN", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-SEN-2026-G007", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G001", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "AUDCIF provides a general supplemental IFRS reporting layer for listed/public-offering entities while recognising sector-specific accounts.", "source_id": "SRC-TGO-2026-G001", "exact_locator": "AUDCIFregulated-sector/listed-public-offer/effective-dateparagraphs", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Context does not establish domestic insurer IFRS 17 adoption. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G002", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CIMA’s posted model package provides sector reporting templates for counterparty, claims-development and portfolio risk.", "source_id": "SRC-TGO-2026-G004", "exact_locator": "PDF4,6,23–26", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational CIMA templates do not alone meet IFRS 17-specific supervisory-response criterion D5. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G003", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The inspected CIMA N°006/2024 amendment is effective 1 January 2025 for its contract-communication changes.", "source_id": "SRC-TGO-2026-G003", "exact_locator": "PDF13,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is expressly not an IFRS 17 effective date and cannot score D3. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G004", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The CIMA accounting/model package gives insurers until 31 December 2027 to implement the organisation and systems for its new statistical/accounting returns.", "source_id": "SRC-TGO-2026-G004", "exact_locator": "PDF3,Article2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This transition deadline concerns specified sector returns, not IFRS 17 adoption; no D3 credit awarded. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G005", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The opened CRCA circular index displays a 2020 reinsurance-obligations item and older year links.", "source_id": "SRC-TGO-2026-G005", "exact_locator": "Visibleyearlist/2020table", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Public index coverage is incomplete/uncertain; cannot establish that later IFRS 17 circulars do not exist. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G006", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances Vie Togo has a published 2025 local-entity financial summary naming Forvis Mazars Togo (Vence FANDOHAN) as statutory commissioner(s).", "source_id": "SRC-TGO-2026-G006", "exact_locator": "SUNU2025PDF29,namedlocalVieentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G007", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Assurances IARD Togo has a published 2025 local-entity financial summary naming Forvis Mazars Togo as statutory commissioner(s).", "source_id": "SRC-TGO-2026-G006", "exact_locator": "SUNU2025PDF30,namedlocalIARDentity/commissioner", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Commissioner names are not a signed audit opinion; neither IFRS 17 application nor audit coverage of the reproduced summary established. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G008", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Group-parent reporting", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SUNU Participations Holding SA’s 2024 consolidated financial statements elect French ANC 2020-01.", "source_id": "SRC-TGO-2026-G007", "exact_locator": "SUNUfinancial2024PDF22,section2.1", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts use of this candidate as IFRS 17 proof; does not show that no domestic insurer prepares IFRS 17 accounts. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-TGO-2026-G009", "iso3": "TGO", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "CICA-RE’s2024 audited financial statements identify CIMA insurance/reinsurance accounting framework.", "source_id": "SRC-TGO-2026-G008", "exact_locator": "CICA-RE2024PDF47,responsibilities/CIMAbasis", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Contradicts treating report as IFRS17 proof. One sector-basis report cannot establish national non-adoption or D4=0. Accepted only within the previously reopened source passage, reporting layer, date and stated caveats. No national adoption, market coverage or supervisory mechanism beyond that passage." }, { "claim_id": "CLM-CMR-2026-G001", "iso3": "CMR", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The CIMA 2022 non-life market table includes Cameroon.", "source_id": "SRC-CMR-2026-G001", "exact_locator": "PDF p. 18, Tableau n° 2; methodology on PDF p. 13", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Data concern 2022 statutory/statistical reporting, not current IFRS 17 applicability or audited implementation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-CMR-2026-G002", "iso3": "CMR", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The CRCA’s 2025 index lists warnings or fines for SAAR, SANLAMALLIANZ and other Cameroon entities; decisions dated 16 August 2025.", "source_id": "SRC-CMR-2026-G002", "exact_locator": "Décisions 2025 rows naming SAAR, SANLAMALLIANZ and other Cameroon entities; decisions dated 16 August 2025", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Decision grounds were not independently established as IFRS 17-related; routine enforcement does not score IFRS 17 supervisory response. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-CMR-2026-G003", "iso3": "CMR", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "ASAC’s 2024 provisional tables identify local non-life and life/capitalisation insurers separately.", "source_id": "SRC-CMR-2026-G003", "exact_locator": "PDF p. 6, Table 5; p. 9, Table 8", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This narrows the sampling frame but does not identify an IFRS 17-covered population. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-CMR-2026-G004", "iso3": "CMR", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The BVMAC issuer page’s Cameroon industrial financial-statement links do not constitute domestic insurer statements.", "source_id": "SRC-CMR-2026-G004", "exact_locator": "Issuer tabs SEMC, SAFACAM and SOCAPALM; company descriptions", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "The displayed list does not establish that no other insurer has any debt or foreign-market listing. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-CAF-2026-G001", "iso3": "CAF", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The CIMA 2022 non-life market table includes Central African Republic.", "source_id": "SRC-CAF-2026-G001", "exact_locator": "PDF p. 18, Tableau n° 2; methodology on PDF p. 13", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Data concern 2022 statutory/statistical reporting, not current IFRS 17 applicability or audited implementation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-CAF-2026-G002", "iso3": "CAF", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The CRCA’s 2025 index lists warnings or fines for SUNU Assurances Centrafrique; decisions n°040-25, 041-25 and 042-25 dated 19 July 2025.", "source_id": "SRC-CAF-2026-G002", "exact_locator": "Décisions 2025 rows naming SUNU Assurances Centrafrique; decisions n°040-25, 041-25 and 042-25 dated 19 July 2025", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Decision grounds were not independently established as IFRS 17-related; routine enforcement does not score IFRS 17 supervisory response. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-CAF-2026-G003", "iso3": "CAF", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The ministry’s responsibilities include ensuring implementation of community insurance-industry regulation.", "source_id": "SRC-CAF-2026-G003", "exact_locator": "Insurance responsibility bullet before Domaine de la Comptabilité", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "General supervisory responsibility does not establish IFRS 17 acknowledgement, guidance or reconciliation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-TCD-2026-G001", "iso3": "TCD", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The CIMA 2022 non-life market table includes Chad.", "source_id": "SRC-TCD-2026-G001", "exact_locator": "PDF p. 18, Tableau n° 2; methodology on PDF p. 13", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Data concern 2022 statutory/statistical reporting, not current IFRS 17 applicability or audited implementation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COG-2026-G001", "iso3": "COG", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The CIMA 2022 non-life market table includes Congo.", "source_id": "SRC-COG-2026-G001", "exact_locator": "PDF p. 18, Tableau n° 2; methodology on PDF p. 13", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Data concern 2022 statutory/statistical reporting, not current IFRS 17 applicability or audited implementation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COG-2026-G002", "iso3": "COG", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The CRCA’s 2025 index lists warnings or fines for ARC Congo, AGC Congo, AGC Vie Congo and AMC Assurances Congo; decisions dated 14 February 2025.", "source_id": "SRC-COG-2026-G002", "exact_locator": "Décisions 2025 rows naming ARC Congo, AGC Congo, AGC Vie Congo and AMC Assurances Congo; decisions dated 14 February 2025", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Decision grounds were not independently established as IFRS 17-related; routine enforcement does not score IFRS 17 supervisory response. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COD-2026-G001", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SONAS’s 2023 accounting note specifies the Plan Comptable Spécifique du Secteur des Assurances (PCSSA).", "source_id": "SRC-COD-2026-G001", "exact_locator": "PDF p. 10, section 2.1.1", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This applies to the retrieved SONAS accounts and is not an affirmative finding about all Congolese insurers or other reporting sets. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COD-2026-G002", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SONAS’s 2023 auditors issue a qualified opinion on the PCSSA-basis annual statements.", "source_id": "SRC-COD-2026-G002", "exact_locator": "PDF p. 2, section 2 Opinion avec réserve", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Qualification and alternate basis do not establish an IFRS 17 adoption stage or national non-adoption. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COD-2026-G003", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SONAS’s 2024 accounting note specifies PCSSA as the basis of preparation.", "source_id": "SRC-COD-2026-G003", "exact_locator": "PDF p. 11, section 2.1.1", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "The 2023 opinion must not be carried forward to 2024; a matching 2024 audit opinion remains missing. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-COD-2026-G004", "iso3": "COD", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "ARCA’s published SNECA template records policy/certificate identifiers, premiums and fees.", "source_id": "SRC-COD-2026-G004", "exact_locator": "Worksheet 'Rapport SNECA', A1:I1", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Operational insurance-data reporting does not establish an IFRS 17 reporting bridge. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GNQ-2026-G001", "iso3": "GNQ", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The CIMA 2022 non-life market table includes Equatorial Guinea.", "source_id": "SRC-GNQ-2026-G001", "exact_locator": "PDF p. 18, Tableau n° 2; methodology on PDF p. 13", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Data concern 2022 statutory/statistical reporting, not current IFRS 17 applicability or audited implementation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GNQ-2026-G002", "iso3": "GNQ", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The CRCA’s 2025 index lists warnings or fines for CHANAS Guinée Equatoriale and GUINEBIS; decisions n°018-25 and 017-25 dated 14 February 2025.", "source_id": "SRC-GNQ-2026-G002", "exact_locator": "Décisions 2025 rows naming CHANAS Guinée Equatoriale and GUINEBIS; decisions n°018-25 and 017-25 dated 14 February 2025", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Decision grounds were not independently established as IFRS 17-related; routine enforcement does not score IFRS 17 supervisory response. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-G001", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The CIMA 2022 non-life market table includes Gabon.", "source_id": "SRC-GAB-2026-G001", "exact_locator": "PDF p. 18, Tableau n° 2; methodology on PDF p. 13", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Data concern 2022 statutory/statistical reporting, not current IFRS 17 applicability or audited implementation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-G002", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The CRCA’s 2025 index lists warnings or fines for OGAR Vie and OGAR Gabon; decisions n°025-25 and 016-25 dated 14 February 2025.", "source_id": "SRC-GAB-2026-G002", "exact_locator": "Décisions 2025 rows naming OGAR Vie and OGAR Gabon; decisions n°025-25 and 016-25 dated 14 February 2025", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Decision grounds were not independently established as IFRS 17-related; routine enforcement does not score IFRS 17 supervisory response. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-G003", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SCG-Ré’s 2023 audit report gives a qualified opinion.", "source_id": "SRC-GAB-2026-G003", "exact_locator": "PDF p. 2, section 1.1", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is an audit-quality observation, not an IFRS 17 implementation stage. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-G004", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The 2023 opinion identifies the CIMA accounting framework as its reporting basis.", "source_id": "SRC-GAB-2026-G003", "exact_locator": "PDF p. 2, final paragraph of opinion", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "It does not rule out additional IFRS statements under another reporting perimeter. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-G005", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "SCG-Ré’s 2024 auditors issue a qualified opinion under CIMA accounting rules.", "source_id": "SRC-GAB-2026-G004", "exact_locator": "PDF p. 3, section 1.1", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Applies to the supplied annual company accounts; it is not an opinion on a separate IFRS or consolidated set. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-G006", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Accounting note II.1 in the 2024 filing says the insurance accounting framework was used with COSUMAF and CIMA agreement.", "source_id": "SRC-GAB-2026-G004", "exact_locator": "PDF p. 25, note page 12, II.1 Cadre comptable", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "The paragraph refers to a half-year ended 30 June 2024 despite the annual heading. This is a source inconsistency; the signed annual opinion independently states CIMA basis. Accept context with stale30June2024 note caveat; signed annual CIMA opinion independently confirms reporting basis." }, { "claim_id": "CLM-GAB-2026-G007", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The DNA reports eleven insurers and SCG-Ré as the single reinsurer for the 2024 market.", "source_id": "SRC-GAB-2026-G005", "exact_locator": "PDF p. 15, B.2", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This is the insurance market population, not the population subject to IFRS 17. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-G008", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "The DNA describes CIMA-related control activity for the 2024 market.", "source_id": "SRC-GAB-2026-G005", "exact_locator": "PDF p. 16, B.3.2 Contrôle des assujettis", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "This passage is not an IFRS 17-specific supervisory acknowledgement or reconciliation mechanism. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-GAB-2026-G009", "iso3": "GAB", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "BVMAC’s issuer repository includes SCG-Ré with 2023 and 2024 annual financial-statement links.", "source_id": "SRC-GAB-2026-G007", "exact_locator": "SCG-RE tab; États financiers 2023 and 2024", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Listing plus the general OHADA additional-IFRS route does not establish which current IFRS 17 accounts have actually been filed. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-STP-2026-G001", "iso3": "STP", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "BCSTP NAP 05/02 prescribes insurer asset and liability valuation principles.", "source_id": "SRC-STP-2026-G001", "exact_locator": "PDF p. 1, Assunto Critérios de valorimetria; pp. 2–3", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Historical 2002 instrument. Its continued legal currency and any IFRS 17 endorsement, replacement or supplementary route remain unverified. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-STP-2026-G002", "iso3": "STP", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D2", "atomic_claim_paraphrase": "The BCSTP insurer selector names SAAR S.Tomé e Príncipe and NICON SEGUROS.", "source_id": "SRC-STP-2026-G002", "exact_locator": "HTML select options value 8 and 9", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "The selector does not establish their IFRS 17 accounting obligations or audited implementation. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-STP-2026-G003", "iso3": "STP", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "The BCSTP 2024 audited financial statements concern the central bank rather than a domestic insurer.", "source_id": "SRC-STP-2026-G004", "exact_locator": "PDF p. 46, opening and opinion; p. 50, signature", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Excluded from insurer implementation scoring; central-bank IFRS language, if present, would not transfer to insurers. Original bounded claim decision reconstructed from restored raw record and historical source coverage. Exact original generic rationale was not byte-restored." }, { "claim_id": "CLM-TZA-2026-RVE001", "iso3": "TZA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "TAN-RE2023 local audited financial statements explicitly stateIFRS17 implementation on1January2023 and present transition/restated comparative information.", "source_id": "SRC-TZA-2026-RVE001", "exact_locator": "Note36 PDF/printedp120; note4(i) PDF/printedp66; signed auditPDFp45 dated19April2024", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "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." }, { "claim_id": "RCLM-SYC-2026-SC001", "iso3": "SYC", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "SACOS published an actual IFRS 17 annual group filing for the year ended 31 December 2024. This evidences one reporting year after the attested 1 January 2024 local effective date; the 2023 early-adoption filing is not a second mandatory year.", "source_id": "SRC-SYC-2026-G001", "exact_locator": "SACOS2024 PDFp7 consolidated opinion, p12 signed11December2025, pp18-23 IFRS17 policies", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "" }, { "claim_id": "RCLM-ZWE-2026-SC001", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "IPEC states that all insurance entities were required by PAAB to comply with IFRS 17 from 1 January 2023. The original PAAB instrument and any precise carve-outs remain uninspected.", "source_id": "RVS-ZWE-001", "exact_locator": "Official full article lines 75-93, especially 80-81", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "" }, { "claim_id": "RCLM-ZWE-2026-SC002", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "IPEC issued feedback based on IFRS 17 financial statements actually submitted for the year ended 31 December 2023.", "source_id": "SRC-ZWE-2026-G002", "exact_locator": "Circular 15/2025, PDF p1, paragraphs 1 and 3", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "" }, { "claim_id": "RCLM-ZWE-2026-SC003", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "The local operating insurer published audited annual IFRS 17 information for 2024 with 2023 comparatives, evidencing an actual second reporting year rather than an elapsed-calendar inference.", "source_id": "SRC-ZWE-2026-G006", "exact_locator": "Cell Insurance 2024, PDF p5 opinion/KAM, p7 signature dated 16 June 2025, p43 note 17", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "" }, { "claim_id": "REV-NW-MAR-20261016-C001", "iso3": "MAR", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "ACAPS reports a consolidated IFRS reporting instruction and accounting-plan project; the passages do not establish anIFRS17 supervisory mechanism.", "source_id": "REV-NW-MAR-20261016-S002", "exact_locator": "PDF12/BO1144;PDF36/BO1168", "translation_status": "Not applicable", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "" }, { "claim_id": "REV-NW-TUN-20261016-C001", "iso3": "TUN", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Source-backed country evidence", "dimension_code": "D1", "atomic_claim_paraphrase": "CGA officialpreparation includes anIFRS17-specific proposedtimetable sent forconsideration,not enactedadoption.", "source_id": "REV-NW-TUN-20261016-S001", "exact_locator": "PDF17–18/printed16–17,sectionI.2", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "" }, { "claim_id": "REV-NW-TUN-20261016-C002", "iso3": "TUN", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Source-backed country evidence", "dimension_code": "D3", "atomic_claim_paraphrase": "CGArecords proposed1Jan2025target andJan2023–Dec2025monitoringroadmap,notbindingcommencement.", "source_id": "REV-NW-TUN-20261016-S001", "exact_locator": "PDF18/printed17,sectionI.2", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "" }, { "claim_id": "REV-NW-TUN-20261016-C003", "iso3": "TUN", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Source-backed country evidence", "dimension_code": "D5", "atomic_claim_paraphrase": "CGAreports periodictransition-report schedules and an issuedcompanyprogressquestionnaire;historicalmonitoring,notcurrent2026prudentialbridge.", "source_id": "REV-NW-TUN-20261016-S001", "exact_locator": "PDF17/printed16,sectionI.2", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "" }, { "claim_id": "CLM-BWA-2026-S2001", "iso3": "BWA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Independent source verification", "dimension_code": "D4", "atomic_claim_paraphrase": "Bona Life presents local IFRS17 published-basis 2024 amounts with a statutory-actuary summary; independent audit proof is incomplete in the reviewed report.", "source_id": "SRC-BWA-2026-S2001", "exact_locator": "PDF pp.11,13–14", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary content freshly inspected by independent AI secondary reviewer on 18 October 2026." }, { "claim_id": "CLM-GHA-2026-S2001", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Independent source verification", "dimension_code": "D5", "atomic_claim_paraphrase": "The NIC-contributed 2024 Financial Stability Review states insurance reporting templates were updated for IFRS17.", "source_id": "SRC-GHA-2026-S2001", "exact_locator": "PDF p.39/printed p.23 section4.2", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary content freshly inspected by independent AI secondary reviewer on 18 October 2026." }, { "claim_id": "CLM-GHA-2026-S2002", "iso3": "GHA", "observation_date": "2026-10-14", "reporting_layer": "Market practice", "claim_type": "Independent source verification", "dimension_code": "D4", "atomic_claim_paraphrase": "The official 2024 review reports low submission of audited 2024 insurer data, largely due to the IFRS17 transition.", "source_id": "SRC-GHA-2026-S2001", "exact_locator": "PDF p.37/printed p.21 footnote5", "translation_status": "Original language", "evidence_direction": "Context only", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary content freshly inspected by independent AI secondary reviewer on 18 October 2026." }, { "claim_id": "CLM-NGA-2026-S2001", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Independent source verification", "dimension_code": "D1", "atomic_claim_paraphrase": "NAICOM service17 requires IFRS17-compliant audited financial statements, board-approved policies and actuarial valuation for publication approval.", "source_id": "SRC-NGA-2026-S2001", "exact_locator": "PDF pp.45–47, service17", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary content freshly inspected by independent AI secondary reviewer on 18 October 2026." }, { "claim_id": "CLM-NGA-2026-S2002", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Independent source verification", "dimension_code": "D2", "atomic_claim_paraphrase": "NAICOM financial-statement approval requirements list reinsurance, composite, life, general, takaful and microinsurance categories.", "source_id": "SRC-NGA-2026-S2001", "exact_locator": "PDF pp.45–46 service17; p.53 service22", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary content freshly inspected by independent AI secondary reviewer on 18 October 2026." }, { "claim_id": "CLM-NGA-2026-S2003", "iso3": "NGA", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Independent source verification", "dimension_code": "D5", "atomic_claim_paraphrase": "NAICOM service17 specifies review, observations, insurer responses and approval for IFRS17 financial-statement publication.", "source_id": "SRC-NGA-2026-S2001", "exact_locator": "PDF pp.45–47 service17", "translation_status": "Original language", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Primary content freshly inspected by independent AI secondary reviewer on 18 October 2026." }, { "claim_id": "CLM-KEN-2026-S2001", "iso3": "KEN", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "ICEA LION Life Assurance Company Limited has audited2024 Kenyan separate-company IFRS17 insurance financial statements with2023 comparatives.", "source_id": "SRC-KEN-2026-S2001", "exact_locator": "PDF/printedpp88–92 opinion/KAM/signature, pp93–96 consolidated and company statements; IFRS17 insurance policies pp103ff.", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "KPMG opinion explicitly covers both consolidated and separate accounts; company is the local life insurer. Image signature/date31March2025 verified onp92. Uganda/group operations are not transferred to country score." }, { "claim_id": "CLM-RWA-2026-S2001", "iso3": "RWA", "observation_date": "2026-10-14", "reporting_layer": "Statutory separate accounts", "claim_type": "Source-backed country evidence", "dimension_code": "D4", "atomic_claim_paraphrase": "Sanlam Allianz Life Insurance Plc Rwanda publishes audited2025 local-company financial statements with an explicit IFRS17 policy and2024 comparatives.", "source_id": "SRC-RWA-2026-S2001", "exact_locator": "PDFpp52–56 auditor report (printedfinancialpp7–11); PDFp57 income and p66 IFRS17 policy.", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Named PwC director and printed report date31March2026; no handwritten signature reproduced. Local company proof, not SouthAfrican parent; two-entity sample does not prove representative market coverage." }, { "claim_id": "CLM-ZAF-2026-S2001", "iso3": "ZAF", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Independent secondary source-backed claim", "dimension_code": "D5", "atomic_claim_paraphrase": "Discovery’s audit committee reports that its FY2024 statements were selected alongside other major insurers for JSE IFRS17 thematic review and that FY2025 disclosure enhancements followed.", "source_id": "SRC-ZAF-2025-004", "exact_locator": "PDF p5 / printed p4, JSE Proactive monitoring IFRS17 thematic review", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Independent primary-source examination18 October2026." }, { "claim_id": "CLM-SYC-2026-S2001", "iso3": "SYC", "observation_date": "2026-10-14", "reporting_layer": "National endorsement", "claim_type": "Independent secondary source-backed claim", "dimension_code": "D2", "atomic_claim_paraphrase": "FSA Circular8/2023 addresses all its licensees under Insurance Act2008 when setting the IFRS17 implementation date to1 January2024.", "source_id": "SRC-SYC-2026-R001", "exact_locator": "Single PDF page paragraphs1 and3", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": "2024-01-01", "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Independent primary-source examination18 October2026." }, { "claim_id": "CLM-SYC-2026-S2002", "iso3": "SYC", "observation_date": "2026-10-14", "reporting_layer": "Consolidated IFRS accounts", "claim_type": "Independent secondary source-backed claim", "dimension_code": "D4", "atomic_claim_paraphrase": "SACOS Group Limited itself conducts general insurance; its wholly owned SACOS Life subsidiary conducts life insurance. The2024 consolidated insurance audit therefore provides one locally relevant operating-insurer group statement.", "source_id": "SRC-SYC-2026-G001", "exact_locator": "PDF p5 / printed p2 principal activities; PDF p7 / printed p4 consolidated audit opinion", "translation_status": "Not applicable", "evidence_direction": "Supports", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Independent primary-source examination18 October2026." }, { "claim_id": "CLM-ZWE-2026-S2001", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Independent secondary source-backed claim", "dimension_code": "D4", "atomic_claim_paraphrase": "IPEC’s2024 annual report records high life/non-life first-submission compliance but low funeral-assurer and microinsurer compliance, alongside valuation/disclosure/reconciliation weaknesses.", "source_id": "SRC-ZWE-2026-G001", "exact_locator": "PDF/printed p63, Submission of IFRS17-compliant financial statements", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Independent primary-source examination18 October2026." }, { "claim_id": "CLM-ZWE-2026-S2002", "iso3": "ZWE", "observation_date": "2026-10-14", "reporting_layer": "Prudential returns", "claim_type": "Independent secondary source-backed claim", "dimension_code": "D4", "atomic_claim_paraphrase": "IPEC’s7 July2025 article attributes funeral-sector noncompliance to capacity/skills gaps and states quarterly funeral-sector reports had not been produced since quarter ended31 December2023.", "source_id": "RVS-ZWE-001", "exact_locator": "Full article web lines80–81", "translation_status": "Not applicable", "evidence_direction": "Contradicts", "effective_from": null, "effective_to": null, "reviewer_status": "First review complete", "public_caveat": "Independent primary-source examination18 October2026." } ], "insurer_evidence": [ { "insurer_evidence_id": "INS-ZAF-SANLAMLIFE-FY2024-001", "iso3": "ZAF", "insurer_name": "Sanlam Life Insurance Limited", "entity_type": "Life insurer and insurance group", "life_nonlife": "Life", "reporting_perimeter": "Consolidated and separate South African insurer accounts", "fiscal_year_end": "2024-12-31", "framework_claim": "IFRS Accounting Standards issued by IASB; IFRS 17 applied to insurance contracts", "ifrs17_explicit": "Yes", "initial_application_date": "2023-01-01", "auditor": null, "audit_opinion": "Unmodified", "source_id": "SRC-ZAF-2024-001", "exact_locator": "PDF p3 consolidated/separate opinion; p4 IFRS17 KAM; pp13–15 policies", "implementation_strength_0_5": 5, "market_coverage_basis": "Purposive major life-insurer sample; comparative information" }, { "insurer_evidence_id": "INS-ZAF-OLDMUTUAL-FY2024-001", "iso3": "ZAF", "insurer_name": "Old Mutual Limited", "entity_type": "Listed insurance group", "life_nonlife": "Life and non-life", "reporting_perimeter": "Consolidated group, including material South African insurance operations", "fiscal_year_end": "2024-12-31", "framework_claim": "IFRS Accounting Standards issued by IASB; IFRS 17 applied to insurance and reinsurance contracts", "ifrs17_explicit": "Yes", "initial_application_date": "2023-01-01", "auditor": null, "audit_opinion": "Unmodified", "source_id": "SRC-ZAF-2024-002", "exact_locator": "Independent auditor's report; IFRS 17 key audit matter and insurance notes", "implementation_strength_0_5": 5, "market_coverage_basis": "Purposive major composite-group sample; comparative information" }, { "insurer_evidence_id": "INS-ZAF-MOMENTUM-FY2025-001", "iso3": "ZAF", "insurer_name": "Momentum Group Limited", "entity_type": "Listed insurance group", "life_nonlife": "Life and non-life", "reporting_perimeter": "Consolidated group with material South African insurance operations", "fiscal_year_end": "2025-06-30", "framework_claim": "Insurance and reinsurance contracts recognised and measured under IFRS 17", "ifrs17_explicit": "Yes", "initial_application_date": "2023-07-01", "auditor": null, "audit_opinion": "Unmodified", "source_id": "SRC-ZAF-2025-003", "exact_locator": "PDF p5 unmodified consolidated/separate holding-company opinion; p7 IFRS17 KAM; notes10–11", "implementation_strength_0_5": 5, "market_coverage_basis": "Purposive major composite-group sample; 2025/2024 comparatives" }, { "insurer_evidence_id": "INS-ZAF-DISCOVERY-FY2025-001", "iso3": "ZAF", "insurer_name": "Discovery Limited", "entity_type": "Listed insurance and financial-services group", "life_nonlife": "Life and non-life", "reporting_perimeter": "Consolidated group with material South African life, investment and non-life operations", "fiscal_year_end": "2025-06-30", "framework_claim": "IFRS Accounting Standards; IFRS 17 embedded in business-as-usual reporting", "ifrs17_explicit": "Yes", "initial_application_date": "2023-07-01", "auditor": null, "audit_opinion": "Unmodified", "source_id": "SRC-ZAF-2025-004", "exact_locator": "PDF p5 / printed p4 committee/JSE review; PDF pp7–8 audit/KAM; pp108–109 note7.5; pp134,138 policies", "implementation_strength_0_5": 5, "market_coverage_basis": "Purposive major life/non-life-group sample; 2025/2024 comparatives" }, { "insurer_evidence_id": "INS-ZAF-SANTAM-FY2025-001", "iso3": "ZAF", "insurer_name": "Santam Limited", "entity_type": "Listed non-life insurer and group", "life_nonlife": "Non-life", "reporting_perimeter": "Consolidated group and separate company accounts", "fiscal_year_end": "2025-12-31", "framework_claim": "IFRS Accounting Standards issued by IASB; IFRS 17 insurance and reinsurance contracts", "ifrs17_explicit": "Yes", "initial_application_date": "2023-01-01", "auditor": "KPMG Inc.", "audit_opinion": "Unmodified", "source_id": "SRC-ZAF-2025-005", "exact_locator": "PDF p.6 / printed p.4 auditor opinion; PDF p.8 / printed p.6 KAM; note 3, PDF p.40 / printed p.38", "implementation_strength_0_5": 5, "market_coverage_basis": "Purposive major non-life-insurer sample; 2025/2024 comparatives" }, { "insurer_evidence_id": "INS-ZAF-OUTSURANCE-FY2025-001", "iso3": "ZAF", "insurer_name": "OUTsurance Group Limited", "entity_type": "Listed insurance group", "life_nonlife": "Life and non-life", "reporting_perimeter": "Consolidated group, including South African and foreign insurance operations", "fiscal_year_end": "2025-06-30", "framework_claim": "IFRS Accounting Standards; IFRS 17 applied to life and property-and-casualty insurance", "ifrs17_explicit": "Yes", "initial_application_date": "2023-07-01", "auditor": "KPMG Inc., Nishen Bikhani", "audit_opinion": "Unmodified", "source_id": "SRC-ZAF-2025-006", "exact_locator": "PDF p13 opinion; pp15–16 IFRS17 KAM; p18 auditor signature; pp103,119 policies", "implementation_strength_0_5": 5, "market_coverage_basis": "Purposive listed direct-insurance sample; 2025/2024 comparatives" }, { "insurer_evidence_id": "INS-KEN-BRITAM-FY2024-001", "iso3": "KEN", "insurer_name": "Britam Holdings Plc", "entity_type": "Kenyan-domiciled listed insurance group", "life_nonlife": "Life and non-life", "reporting_perimeter": "Consolidated group with Kenyan and foreign insurance operations", "fiscal_year_end": "2024-12-31", "framework_claim": "IFRS accounting policies and insurance valuation evidence", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "PricewaterhouseCoopers LLP", "audit_opinion": "Unmodified", "source_id": "SRC-KEN-2024-003", "exact_locator": "Auditor pp.82-87; insurance KAM p.83; IFRS17 policies pp.116-117 and valuation p.190", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive material listed-group sample; not a census" }, { "insurer_evidence_id": "INS-KEN-JUBILEE-FY2024-001", "iso3": "KEN", "insurer_name": "Jubilee Holdings Limited", "entity_type": "Kenyan-domiciled listed insurance group", "life_nonlife": "Life and health / non-life", "reporting_perimeter": "Consolidated group including Kenya and foreign subsidiaries", "fiscal_year_end": "2024-12-31", "framework_claim": "Explicit second-year IFRS17 reporting", "ifrs17_explicit": "Yes", "initial_application_date": "2023-01-01", "auditor": "KPMG Kenya", "audit_opinion": "Unmodified; comparative-information emphasis retained", "source_id": "SRC-KEN-2024-004", "exact_locator": "Note 2(a) p.99; auditor p.83; IFRS17 insurance types p.101; note39", "implementation_strength_0_5": 3, "market_coverage_basis": "Historical maturity corroboration; same group as FY2025, not another independent issuer" }, { "insurer_evidence_id": "INS-KEN-JUBILEE-FY2025-001", "iso3": "KEN", "insurer_name": "Jubilee Holdings Limited", "entity_type": "Kenyan-domiciled listed insurance group", "life_nonlife": "Life and health / non-life", "reporting_perimeter": "Consolidated group; Kenya life and health subsidiaries plus foreign operations", "fiscal_year_end": "2025-12-31", "framework_claim": "IFRS17 explicitly stated in auditor valuation KAM", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "KPMG Kenya", "audit_opinion": "Unmodified", "source_id": "SRC-KEN-2025-001", "exact_locator": "Auditor opinion p.78; valuation KAM p.79; subsidiaries p.4; notes2(c),28,29", "implementation_strength_0_5": 3, "market_coverage_basis": "Current material group sample with FY2024 comparatives" }, { "insurer_evidence_id": "INS-KEN-KENYARE-FY2025-001", "iso3": "KEN", "insurer_name": "Kenya Reinsurance Corporation Limited", "entity_type": "Kenyan reinsurer and group", "life_nonlife": "Life and non-life reinsurance", "reporting_perimeter": "Audited consolidated and company statements; foreign subsidiaries also present", "fiscal_year_end": "2025-12-31", "framework_claim": "Note1(s) explicitly applies IFRS17", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Auditor-General; audit work by Deloitte and Touche LLP", "audit_opinion": "Unmodified with emphasis of matter", "source_id": "SRC-KEN-2025-002", "exact_locator": "Auditor opinion pp.60-62; note1(s) p.100; company/group insurance valuation KAM p.63", "implementation_strength_0_5": 3, "market_coverage_basis": "Current domestic reinsurer plus group sample; company and group are separate perimeters" }, { "insurer_evidence_id": "INS-COD-2026-C001", "iso3": "COD", "insurer_name": "SONAS SA / Rawsur", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "domestic legal entity sought", "fiscal_year_end": null, "framework_claim": "CSP official portal opened and lists SONAS 2024/2023 statements, but rendered inputs expose no download link. Rawsur website open inaccessible. No statement accounting policy or auditor opinion verified.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-COD-2026-C005", "exact_locator": "SONAS entries, lines 64-72 and 240-248", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-GAB-2026-C001", "iso3": "GAB", "insurer_name": "SCG-Ré", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "domestic legal entity sought", "fiscal_year_end": null, "framework_claim": "Official company site and BVMAC bulletin opened; listing confirmed. Bulletin has 2020-2023 performance figures and auditor names, not audited IFRS 17 accounting policies. 2022 offering document open failed.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-GAB-2026-C006", "exact_locator": "PDF page 24, issuer profile and financial indicators", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-AGO-2026-C001", "iso3": "AGO", "insurer_name": "NOSSA Seguros", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "Domestic separate", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": "No", "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-AGO-2026-C003", "exact_locator": "Note2; note2.1.15; pp152-153", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-BWA-2026-C001", "iso3": "BWA", "insurer_name": "BIHL Group", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "Domestic holding group consolidated", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-BWA-2026-C002", "exact_locator": "p12 audit KAM; note4 p25", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-MUS-2026-C001", "iso3": "MUS", "insurer_name": "Swan Special Risks Company Limited", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "Domestic separate individual insurer", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-MUS-2026-C002", "exact_locator": "Note2.1 pp11-15; auditor pp6-6(e)", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-MOZ-2026-C001", "iso3": "MOZ", "insurer_name": "Hollard Moçambique", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "Domestic statutory versus foreign parent consolidation", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": "No", "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-MOZ-2026-C001", "exact_locator": "Management1.3; audit opinion PDF pp24-25", "implementation_strength_0_5": 1, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-SYC-2026-C001", "iso3": "SYC", "insurer_name": "SACOS Group Limited", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "Domestic consolidated insurer group", "fiscal_year_end": "2023-12-31", "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": "Yes", "initial_application_date": "2023-01-01", "auditor": "Pool & Patel", "audit_opinion": "Unmodified consolidated opinion", "source_id": "SRC-SYC-2026-C002", "exact_locator": "PDF p7 consolidated opinion; p8 IFRS17 adoption KAM; p12 signed19 November2024; pp18–23 policies", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-CPV-2026-C001", "iso3": "CPV", "insurer_name": "Garantia – Companhia de Seguros de Cabo Verde, S.A.", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "Domestic statutory", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-CPV-2026-C001", "exact_locator": "Note 3.1, PDF p.57 / printed p.56", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-GHA-2026-C001", "iso3": "GHA", "insurer_name": "SIC Insurance PLC", "entity_type": "Domestic Ghanaian non-life insurer", "life_nonlife": "Non-life", "reporting_perimeter": "Domestic separate company and consolidated group", "fiscal_year_end": "2024-12-31", "framework_claim": "Audited separate and consolidated statements apply IFRS17; IAS28 associate-information qualification disclosed.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Baker Tilly Andah + Andah; partner Bernard W. Q. Adade", "audit_opinion": "Qualified IAS 28 associate-information matter; no identified IFRS 17 departure", "source_id": "SRC-GHA-2026-C001", "exact_locator": "PDF pp.56–60 audit/signature; pp.77–86 IFRS17 insurance policies", "implementation_strength_0_5": 3, "market_coverage_basis": "One domestic non-life issuer; no life-sector proxy from associate." }, { "insurer_evidence_id": "INS-SLE-2026-C001", "iso3": "SLE", "insurer_name": "WAICA Reinsurance Corporation PLC", "entity_type": "Domestic Sierra Leone-headquartered reinsurer", "life_nonlife": "Reinsurance; representative life/non-life coverage unverified", "reporting_perimeter": "Domestic separate corporation and consolidated group", "fiscal_year_end": "2024-12-31", "framework_claim": "IFRS with explicit IFRS 17 valuation KAM and contract amounts", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Baker Tilly, Freetown; partner Derrick Kawaley", "audit_opinion": "Unmodified; report signed 27 March 2025", "source_id": "SRC-SLE-2026-C001", "exact_locator": "PDF pp. 53-57 / printed pp. 16-20 audit/KAM/signature; PDF p. 58 separate/group contract balances", "implementation_strength_0_5": 3, "market_coverage_basis": "One local reinsurer; no national census." }, { "insurer_evidence_id": "INS-BFA-2026-C001", "iso3": "BFA", "insurer_name": "SONAR / SUNU Assurances Burkina Faso", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local insurer candidate; no verified audited statement", "fiscal_year_end": null, "framework_claim": "Candidate only. No domestic IFRS 17 D4 credit.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-BFA-2026-C005", "exact_locator": "Issuer website / targeted report search", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-CIV-2026-C001", "iso3": "CIV", "insurer_name": "NSIA Assurances / SUNU Assurances Côte d’Ivoire", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local insurer candidate; no verified audited statement", "fiscal_year_end": null, "framework_claim": "Candidate only. No domestic IFRS 17 D4 credit.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-CIV-2026-C005", "exact_locator": "Issuer website / targeted report search", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-GIN-2026-C001", "iso3": "GIN", "insurer_name": "NSIA Assurances Guinée / SUNU Guinée", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local insurer candidate; no verified audited statement", "fiscal_year_end": null, "framework_claim": "Candidate only. No domestic IFRS 17 D4 credit.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-GIN-2026-C005", "exact_locator": "Issuer website / targeted report search", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-GNB-2026-C001", "iso3": "GNB", "insurer_name": "NSIA Assurances Guinée-Bissau", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local insurer candidate; no verified audited statement", "fiscal_year_end": null, "framework_claim": "Candidate only. No domestic IFRS 17 D4 credit.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-GNB-2026-C005", "exact_locator": "Issuer website / targeted report search", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-NGA-2026-C001", "iso3": "NGA", "insurer_name": "AIICO Insurance Plc", "entity_type": "Domestic Nigerian composite insurer", "life_nonlife": "Life and non-life", "reporting_perimeter": "audited domestic separate company and consolidated accounts", "fiscal_year_end": "2024-12-31", "framework_claim": "Audited local separate company and group statements apply IFRS17 to life/non-life contracts.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Ernst & Young", "audit_opinion": "Unmodified IFRS Accounting Standards opinion on consolidated and separate statements", "source_id": "SRC-NGA-2026-C005", "exact_locator": "PDF pp.31–33 audit/KAM; pp.55–56 policy; pp.76–77 statements; pp.196–197 company summaries", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-NGA-2026-C002", "iso3": "NGA", "insurer_name": "NSIA Insurance Limited (Nigeria)", "entity_type": "Domestic Nigerian composite insurer", "life_nonlife": "Life and non-life", "reporting_perimeter": "domestic company annual accounts", "fiscal_year_end": "2024-12-31", "framework_claim": "Local Nigerian company audited statements explicitly apply IFRS17 to life/non-life contracts.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Ernst & Young", "audit_opinion": "Unmodified IFRS Accounting Standards opinion", "source_id": "SRC-NGA-2026-C006", "exact_locator": "PDF pp.17,22 scanned audit opinion/signature; p.33 policy; p.42 results; p.46 estimates", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-SEN-2026-C001", "iso3": "SEN", "insurer_name": "SONAM / NSIA Assurances Sénégal", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local insurer candidate; no verified audited statement", "fiscal_year_end": null, "framework_claim": "Candidate only. No domestic IFRS 17 D4 credit.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-SEN-2026-C005", "exact_locator": "Issuer website / targeted report search", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-TGO-2026-C001", "iso3": "TGO", "insurer_name": "GTA Assurances Vie", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local insurer candidate; no verified audited statement", "fiscal_year_end": null, "framework_claim": "Candidate only. No domestic IFRS 17 D4 credit.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-TGO-2026-C005", "exact_locator": "Issuer website / targeted report search", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-ERI-2026-C001", "iso3": "ERI", "insurer_name": "National Insurance Corporation of Eritrea Share Company", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local separate insurer", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-ERI-2026-C001", "exact_locator": "Auditor report printed p16", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-ETH-2026-C001", "iso3": "ETH", "insurer_name": "Lucy Insurance S.C.", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local insurer", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-ETH-2026-C003", "exact_locator": "Full report unavailable", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-RWA-2026-C001", "iso3": "RWA", "insurer_name": "Mayfair Insurance Company Rwanda Limited", "entity_type": "Local non-life insurer", "life_nonlife": "Non-life", "reporting_perimeter": "Local Rwanda separate-company non-life insurer", "fiscal_year_end": "2025-12-31", "framework_claim": "Explicit IFRS17 insurance/reinsurance KAM, policy and amounts", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "KPMG Rwanda Limited", "audit_opinion": "Unmodified", "source_id": "SRC-RWA-2026-C002", "exact_locator": "Printedpp31–35/PDFpp38–42 audit; IFRS17KAMprintedp32/PDFp39; note6printedp48/PDFp55", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-SSD-2026-C001", "iso3": "SSD", "insurer_name": "CIC Africa Insurance(SS) Ltd", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local separate insurer", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-SSD-2026-C001", "exact_locator": "Full content unavailable", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-TZA-2026-C001", "iso3": "TZA", "insurer_name": "Tanzania Reinsurance Company Limited", "entity_type": "Local reinsurer", "life_nonlife": "Reinsurance", "reporting_perimeter": "local separate reinsurer", "fiscal_year_end": "2023-12-31", "framework_claim": "Explicit IFRS17 adoption1January2023 and restated2022 comparative amounts", "ifrs17_explicit": "Yes", "initial_application_date": "2023-01-01", "auditor": "PricewaterhouseCoopers Tanzania", "audit_opinion": "Unmodified", "source_id": "SRC-TZA-2026-C002", "exact_locator": "PDF/printedpp40–45 audit; signedp45; income46; note4(i)66; note36p120", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-TZA-2026-C002", "iso3": "TZA", "insurer_name": "East Africa Reinsurance(Tanzania) Company Limited", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "local separate reinsurer", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": null, "audit_opinion": "Unavailable: auditor report states[TO BE INSERTED]", "source_id": "SRC-TZA-2026-C003", "exact_locator": "PDF pp24–25,31", "implementation_strength_0_5": 2, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-UGA-2026-C001", "iso3": "UGA", "insurer_name": "NIC Holdings / NIC General and NIC Life", "entity_type": "Country insurer / group; see reporting perimeter", "life_nonlife": null, "reporting_perimeter": "domestic group consolidated summary;holding company separate", "fiscal_year_end": null, "framework_claim": "See source, claim and AI review records.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-UGA-2026-C003", "exact_locator": "Singlepage summary", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive sample; no national census implied." }, { "insurer_evidence_id": "INS-MWI-2026-R026", "iso3": "MWI", "insurer_name": "NICO Holdings plc", "entity_type": "Domestic holding-group consolidated accounts", "life_nonlife": null, "reporting_perimeter": "Domestic holding-group consolidated accounts", "fiscal_year_end": "2024-12-31", "framework_claim": "IFRS 17 insurance valuation is explicitly addressed in the independently inspected audited NICO 2024 consolidated statements.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-MWI-2026-R001", "exact_locator": "PDF p.88 auditor opinion; PDF pp.89–90 IFRS 17 valuation KAM", "implementation_strength_0_5": 2, "market_coverage_basis": "Purposive issuer sample; no national census." }, { "insurer_evidence_id": "INS-ZAF-2026-R027", "iso3": "ZAF", "insurer_name": "OUTsurance Group Limited", "entity_type": "Consolidated group with South African and foreign insurance operations", "life_nonlife": null, "reporting_perimeter": "Consolidated group with South African and foreign insurance operations", "fiscal_year_end": "2026-06-30", "framework_claim": "Explicit IFRS 17 accounting in independently inspected audited filing.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "KPMG Inc., Nishen Bikhani", "audit_opinion": "Unmodified consolidated and separate holding-company opinion", "source_id": "SRC-ZAF-2026-R002", "exact_locator": "printed p12 / PDF p13 auditor opinion; printed p58 / PDF p59 segments; printed p116-117 / PDF p117-118 note27.11", "implementation_strength_0_5": 2, "market_coverage_basis": "Purposive issuer sample; no national census." }, { "insurer_evidence_id": "INS-ZAF-2026-R028", "iso3": "ZAF", "insurer_name": "Old Mutual Insure Limited", "entity_type": "Domestic non-life insurer separate accounts", "life_nonlife": "Non-life", "reporting_perimeter": "Domestic non-life insurer separate accounts", "fiscal_year_end": "2024-12-31", "framework_claim": "Explicit IFRS 17 accounting in independently inspected audited filing.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-ZAF-2026-R003", "exact_locator": "PDF/printed p10 auditor opinion; p11 insurance/reinsurance KAM", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive issuer sample; no national census." }, { "insurer_evidence_id": "INS-AGO-2026-G001", "iso3": "AGO", "insurer_name": "ENSA – Seguros de Angola, S.A.", "life_nonlife": "Life and non-life", "reporting_perimeter": "Domestic separate insurer statements", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "No", "initial_application_date": null, "auditor": "Ernst & Young Angola, Limitada (identified in corporate information)", "audit_opinion": null, "source_id": "SRC-AGO-2026-G001", "exact_locator": "PDF p. 46 note 2; p. 9 corporate information", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-SWZ-2026-G001", "iso3": "SWZ", "insurer_name": "Eswatini Royal Insurance Corporation", "life_nonlife": "Life and non-life", "reporting_perimeter": "Domestic operating insurer: consolidated and separate accounts", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "PricewaterhouseCoopers", "audit_opinion": "Unmodified", "source_id": "SRC-SWZ-2026-G002", "exact_locator": "PDF pp. 33–36 and 41 note 2.14", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-MWI-2026-G001", "iso3": "MWI", "insurer_name": "NICO Life Insurance Company Limited", "life_nonlife": "Life", "reporting_perimeter": "Domestic separate operating life insurer; audited summary only", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Deloitte", "audit_opinion": "ISA 810 fair-summary opinion; underlying audit reported unmodified", "source_id": "SRC-MWI-2026-G001", "exact_locator": "Single page, summary and Deloitte report", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-MUS-2026-G001", "iso3": "MUS", "insurer_name": "Swan Special Risks Company Limited", "life_nonlife": "Non-life", "reporting_perimeter": "Domestic separate individual insurer", "fiscal_year_end": "2025-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "BDO & Co", "audit_opinion": "Unmodified", "source_id": "SRC-MUS-2026-G003", "exact_locator": "PDF pp. 33–38 and 53–54", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-MUS-2026-G002", "iso3": "MUS", "insurer_name": "Swan Life Ltd", "life_nonlife": "Life", "reporting_perimeter": "Domestic operating life insurer: consolidated and separate", "fiscal_year_end": "2023-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "KPMG", "audit_opinion": "Unmodified", "source_id": "SRC-MUS-2026-G004", "exact_locator": "PDF pp. 35–39 and 44–45 note 2.1", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-MOZ-2026-G001", "iso3": "MOZ", "insurer_name": "Hollard Moçambique Companhia de Seguros, S.A.R.L.", "life_nonlife": "Non-life", "reporting_perimeter": "Domestic separate operating insurer; two-page statutory publication", "fiscal_year_end": "2025-06-30", "ifrs17_explicit": "No", "initial_application_date": null, "auditor": "PricewaterhouseCoopers – Sociedade de Auditores e Contabilistas Certificados, Lda.", "audit_opinion": "Unmodified under local sector framework", "source_id": "SRC-MOZ-2026-G002", "exact_locator": "PDF p. 2 auditor report", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-MOZ-2026-G002", "iso3": "MOZ", "insurer_name": "Hollard Vida Companhia de Seguros (Moçambique), S.A.", "life_nonlife": "Life", "reporting_perimeter": "Domestic separate operating insurer; two-page statutory publication", "fiscal_year_end": "2025-06-30", "ifrs17_explicit": "No", "initial_application_date": null, "auditor": "PricewaterhouseCoopers – Sociedade de Auditores e Contabilistas Certificados, Lda.", "audit_opinion": "Unmodified under local sector framework", "source_id": "SRC-MOZ-2026-G003", "exact_locator": "PDF p. 2 auditor report", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-NAM-2026-G001", "iso3": "NAM", "insurer_name": "Namibia Special Risks Insurance Association Limited", "life_nonlife": "Non-life", "reporting_perimeter": "Domestic operating insurer: consolidated and separate accounts", "fiscal_year_end": "2024-03-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "PricewaterhouseCoopers", "audit_opinion": "Unmodified", "source_id": "SRC-NAM-2026-G003", "exact_locator": "PDF pp. 5–7 and 42–43 note 2", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-NAM-2026-G002", "iso3": "NAM", "insurer_name": "Renaissance Health Medical Aid Fund", "life_nonlife": "Medical aid fund", "reporting_perimeter": "Domestic medical aid fund; unsigned/undated draft", "fiscal_year_end": "2023-12-31", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "PricewaterhouseCoopers", "audit_opinion": "Unmodified wording in unsigned, undated draft; audit not authenticated", "source_id": "SRC-NAM-2026-G004", "exact_locator": "PDF pp. 6–8; finalp8 visual check", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-SYC-2026-G001", "iso3": "SYC", "insurer_name": "SACOS Group Limited", "life_nonlife": "Non-life Company and consolidated life subsidiary", "reporting_perimeter": "Domestic consolidated operating-insurer group; parent itself underwrites general insurance; no separate opinion authenticated", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Pool & Patel", "audit_opinion": "Unmodified consolidated opinion; manual life-system reconciliation emphasis", "source_id": "SRC-SYC-2026-G001", "exact_locator": "PDF p5 operating activities; pp7–12 consolidated audit; pp18–23 IFRS17; p68 note50", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-ZMB-2026-G001", "iso3": "ZMB", "insurer_name": "Specialty Emergency Services Limited", "life_nonlife": "Life and health", "reporting_perimeter": "Domestic stand-alone operating insurer", "fiscal_year_end": "2023-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "BDO Zambia Audit Services", "audit_opinion": "Unmodified", "source_id": "SRC-ZMB-2026-G001", "exact_locator": "PDF pp. 7–10 and 16–20", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-ZWE-2026-G001", "iso3": "ZWE", "insurer_name": "Fidelity Life Assurance of Zimbabwe Limited", "life_nonlife": "Life and other insurance subsidiaries", "reporting_perimeter": "Domestic consolidated insurance group; Zimbabwe and Malawi subsidiaries; separate audit unverified", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Grant Thornton", "audit_opinion": "Qualified: IAS21 and IFRS 17 modelling/data outputs", "source_id": "SRC-ZWE-2026-G004", "exact_locator": "PDF pp. 70–74 and 84", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-ZWE-2026-G002", "iso3": "ZWE", "insurer_name": "Old Mutual Zimbabwe Limited", "life_nonlife": "Life and non-life in group", "reporting_perimeter": "Domestic holding-group consolidated/separate parent; subsidiaries not separately inspected", "fiscal_year_end": "2025-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Axcentium Chartered Accountants (Zimbabwe), Charity Mtwazi", "audit_opinion": "Unmodified consolidated/separate parent opinion", "source_id": "SRC-ZWE-2026-G005", "exact_locator": "PDF pp. 25–31, 43 and 46", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-ZWE-2026-G003", "iso3": "ZWE", "insurer_name": "Cell Insurance Company (Private) Limited", "life_nonlife": "Non-life", "reporting_perimeter": "Domestic individual operating insurer; audit explicitly covers Company", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Grant Thornton Chartered Accountants (Zimbabwe), Edmore Chimhowa", "audit_opinion": "Unmodified", "source_id": "SRC-ZWE-2026-G006", "exact_locator": "PDF pp. 5–7, 21–23 and 43", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample. No national census or quantified market coverage is asserted." }, { "insurer_evidence_id": "INS-ERI-2026-G001", "iso3": "ERI", "insurer_name": "National Insurance Corporation of Eritrea Share Company", "reporting_perimeter": "Local Eritrean company separate accounts; life and non-life business", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "No", "initial_application_date": null, "auditor": "Audit Services Corporation, Asmara", "audit_opinion": "Unmodified fair-presentation IFRS opinion", "source_id": "SRC-ERI-2026-G001", "exact_locator": "PDF pp 18–19; policy pp 30–31", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive evidence sample; no whole-market census implied." }, { "insurer_evidence_id": "INS-ETH-2026-G001", "iso3": "ETH", "insurer_name": "Zemen Insurance Share Company", "reporting_perimeter": "Ethiopian domestic company separate financial statements; general insurance", "fiscal_year_end": "2025-06-30", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Tafesse, Shisema and Ayalaw Certified Audit Partnership (TMS PLUS)", "audit_opinion": "Unmodified IFRS fair-presentation opinion", "source_id": "SRC-ETH-2026-G001", "exact_locator": "PDF pp 28–31, 54–57", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive evidence sample; no whole-market census implied." }, { "insurer_evidence_id": "INS-SSD-2026-G001", "iso3": "SSD", "insurer_name": "CIC Africa Insurance (SS) Limited", "reporting_perimeter": "Local South Sudan company separate financial statements, not CIC Kenya group accounts", "fiscal_year_end": "2023-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "PricewaterhouseCoopers LLP, Nairobi; engagement partner CPA Bernice Kimacia", "audit_opinion": "Unmodified true-and-fair IFRS opinion", "source_id": "SRC-SSD-2026-G001", "exact_locator": "PDF pp 8–10 audit; pp 17–18 policy and transition", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive evidence sample; no whole-market census implied." }, { "insurer_evidence_id": "INS-TZA-2026-G001", "iso3": "TZA", "insurer_name": "Tanzania Reinsurance Company Limited (TAN-RE)", "reporting_perimeter": "Tanzanian local reinsurer separate financial statements", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Ernst & Young; engagement partner Dr. Neema Kiure", "audit_opinion": "Unmodified IFRS Accounting Standards as issued by IASB opinion", "source_id": "SRC-TZA-2026-G002", "exact_locator": "PDF/printed pp 44–49, 53–54", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive evidence sample; no whole-market census implied." }, { "insurer_evidence_id": "INS-TZA-2026-G002", "iso3": "TZA", "insurer_name": "Alliance Insurance Corporation Limited", "reporting_perimeter": "Tanzanian insurer separate-company columns; foreign subsidiary group amounts excluded for local attribution", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Balakrishna Sreekumar & Co; managing partner Dr. B. S. Sreekumar", "audit_opinion": "Unmodified group and separate-company IFRS opinion", "source_id": "SRC-TZA-2026-G003", "exact_locator": "PDF pp 14–19 and 30–32", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive evidence sample; no whole-market census implied." }, { "insurer_evidence_id": "INS-UGA-2026-G001", "iso3": "UGA", "insurer_name": "NIC Holdings Limited, consolidating NIC General Insurance Company Limited and NIC Life Assurance Company Limited", "reporting_perimeter": "Ugandan domestic group consolidated; separate statements are of the non-underwriting holding company", "fiscal_year_end": "2024-12-31", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "BDO East Africa, Certified Public Accountants of Uganda; partner CPA Nicholus Mushabenta", "audit_opinion": "Unmodified IFRS-as-issued opinion with emphasis of matter concerning subsidiary capital adequacy", "source_id": "SRC-UGA-2026-G004", "exact_locator": "PDF/printed pp 45–49, 59 and 63", "implementation_strength_0_5": 2, "market_coverage_basis": "Purposive evidence sample; no whole-market census implied." }, { "insurer_evidence_id": "INS-CPV-2026-G001", "iso3": "CPV", "insurer_name": "Garantia – Companhia de Seguros de Cabo Verde, S.A.", "entity_type": "Domestic Cabo Verde insurer", "life_nonlife": "Life and non-life", "reporting_perimeter": "Domestic statutory separate company", "fiscal_year_end": "2025-12-31", "framework_claim": "PCES BCV Notice 3/2010; IFRS 4 only for contract classification", "ifrs17_explicit": "No", "initial_application_date": null, "auditor": "EY Cabo Verde – Auditores e Consultores – Sociedade de Auditores Certificados, Lda.", "audit_opinion": "Unmodified under Cabo Verde insurance-sector accounting principles", "source_id": "SRC-CPV-2026-G002", "exact_locator": "PDF p. 69 note 3.1; pp. 129-131 audit/signature", "implementation_strength_0_5": null, "market_coverage_basis": "Company reports provisional 65.4% 2025 share on p. 9; no market-wide non-adoption inference." }, { "insurer_evidence_id": "INS-EGY-2026-G001", "iso3": "EGY", "insurer_name": "Delta Life Insurance Company S.A.E. (شركة الدلتا لتأمينات الحياة)", "entity_type": "Domestic Egyptian life insurer", "life_nonlife": "Life", "reporting_perimeter": "Domestic statutory separate company", "fiscal_year_end": "2025-12-31", "framework_claim": "Explicit EAS 50; IFRS 17 equivalence pending", "ifrs17_explicit": "No", "initial_application_date": "2025-01-01", "auditor": "Crowe Dr A. M. Hegazy & Co (د. عبد العزيز حجازي وشركاه); signed Dr Wafaa Abdel Meguid Ramzy", "audit_opinion": "Unmodified under Egyptian Accounting Standards and insurance-sector guide", "source_id": "SRC-EGY-2026-G001", "exact_locator": "PDF pp. 3-4 audit; p. 18 note 3-18; pp. 5 and 8 insurance-contract amounts", "implementation_strength_0_5": null, "market_coverage_basis": "One local life insurer; no foreign-parent inference." }, { "insurer_evidence_id": "INS-GHA-2026-G001", "iso3": "GHA", "insurer_name": "Ghana Reinsurance PLC", "entity_type": "Domestic Ghana-domiciled reinsurer", "life_nonlife": "Reinsurance; representative segment coverage not established", "reporting_perimeter": "Domestic separate company and consolidated group; separate company decisive", "fiscal_year_end": "2024-12-31", "framework_claim": "Local separate company and consolidated group apply IFRS17; IAS29 local directive separately disclosed.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "Ernst & Young, Chartered Accountants, Ghana; signed Emmanuel Adekahlor", "audit_opinion": "Unmodified; IAS 29 local directive disclosed; IFRS 17 valuation KAM", "source_id": "SRC-GHA-2026-G004", "exact_locator": "PDF pp.26–29 audit/KAM/signature; p.42 local entity/compliance; p.32 company comparative revenue", "implementation_strength_0_5": 3, "market_coverage_basis": "Adds one material domestic reinsurer to SIC; no census or representative life coverage." }, { "insurer_evidence_id": "INS-MAR-2026-G001", "iso3": "MAR", "insurer_name": "Wafa Assurance S.A.", "entity_type": "Moroccan-incorporated insurer", "life_nonlife": "Life/non-life within one group", "reporting_perimeter": "Domestic-headquartered consolidated group; separate statutory Moroccan framework distinct", "fiscal_year_end": "2025-12-31", "ifrs17_explicit": "Yes", "initial_application_date": "2025-01-01", "auditor": "Forvis Mazars and PwC Maroc", "audit_opinion": "Unmodified with emphasis on IFRS 17/9 first application", "source_id": "SRC-MAR-2026-G001", "exact_locator": "PDF p. 20 Note 1; pp. 41-46 audit; p. 35 separate opinion", "implementation_strength_0_5": null, "market_coverage_basis": "One locally headquartered consolidated group; no national representativeness." }, { "insurer_evidence_id": "INS-TUN-2026-C001", "iso3": "TUN", "insurer_name": "Société Tunisienne d’Assurances et de Réassurances (STAR)", "entity_type": "Domestic Tunisian insurer", "life_nonlife": null, "reporting_perimeter": "Internal consolidated IFRS preparation; statutory SCE accounts distinct", "fiscal_year_end": null, "framework_claim": "Internal IFRS 17 preparation, pending validation; no disclosed IFRS 17 amounts", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": null, "audit_opinion": "No inspected audit opinion on internal IFRS 17 accounts", "source_id": "SRC-TUN-2026-C001", "exact_locator": "PDF p. 44; reviewer distinguishes statutory audit PDF p. 30 and consolidated audit PDF p. 70", "implementation_strength_0_5": 1, "market_coverage_basis": "One internal preparation disclosure; no national inference." }, { "insurer_evidence_id": "INS-BEN-2026-G001", "iso3": "BEN", "insurer_name": "SUNU Assurances Vie Bénin", "life_nonlife": "Life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "FIDUCIAIRE D’AFRIQUE - TDT ASSOCIES", "audit_opinion": null, "source_id": "SRC-BEN-2026-G006", "exact_locator": "PDF p.25; printed pp.48–49; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-BEN-2026-G002", "iso3": "BEN", "insurer_name": "SUNU Assurances IARD Bénin", "life_nonlife": "Non-life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "BÉNIN EXPERTISE", "audit_opinion": null, "source_id": "SRC-BEN-2026-G006", "exact_locator": "PDF p.26; printed pp.50–51; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-BFA-2026-G001", "iso3": "BFA", "insurer_name": "SUNU Assurances Vie Burkina Faso", "life_nonlife": "Life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "ACECA International SARL", "audit_opinion": null, "source_id": "SRC-BFA-2026-G006", "exact_locator": "PDF p.20; printed pp.38–39; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-BFA-2026-G002", "iso3": "BFA", "insurer_name": "SUNU Assurances IARD Burkina Faso", "life_nonlife": "Non-life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "ACECA International SARL", "audit_opinion": null, "source_id": "SRC-BFA-2026-G006", "exact_locator": "PDF p.21; printed pp.40–41; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-CIV-2026-G001", "iso3": "CIV", "insurer_name": "SUNU Assurances Vie Côte d’Ivoire", "life_nonlife": "Life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Forvis Mazars Côte d’Ivoire; FIDAEXPERT", "audit_opinion": null, "source_id": "SRC-CIV-2026-G006", "exact_locator": "PDF p.18; printed pp.34–35; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-CIV-2026-G002", "iso3": "CIV", "insurer_name": "SUNU Assurances IARD Côte d’Ivoire", "life_nonlife": "Non-life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Forvis Mazars Côte d’Ivoire; Pricewaterhouse Coopers SA", "audit_opinion": null, "source_id": "SRC-CIV-2026-G006", "exact_locator": "PDF p.19; printed pp.36–37; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-GIN-2026-G001", "iso3": "GIN", "insurer_name": "SUNU Assurances Vie Guinée", "life_nonlife": "Life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Ernst & Young, Conakry", "audit_opinion": null, "source_id": "SRC-GIN-2026-G002", "exact_locator": "PDF p.40; printed pp.78–79; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-GIN-2026-G002", "iso3": "GIN", "insurer_name": "SUNU Assurances IARD Guinée", "life_nonlife": "Non-life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Ernst & Young, Conakry", "audit_opinion": null, "source_id": "SRC-GIN-2026-G002", "exact_locator": "PDF p.41; printed pp.80–81; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-GNB-2026-G001", "iso3": "GNB", "insurer_name": "GUINEBIS SA", "reporting_perimeter": "Guinea-Bissau insurer identified in CRCA annual-filing enforcement decision", "fiscal_year_end": null, "framework_claim": "Filing enforcement only; underlying financial statements and audit opinion not accessed", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-GNB-2026-G006", "exact_locator": "Single page: entity identification and 2023 annual dossier recital", "implementation_strength_0_5": null }, { "insurer_evidence_id": "INS-MLI-2026-G001", "iso3": "MLI", "insurer_name": "SUNU Assurances IARD Mali", "life_nonlife": "Non-life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "EGCC International, Bamako", "audit_opinion": null, "source_id": "SRC-MLI-2026-G006", "exact_locator": "PDF p.22; printed pp.42–43; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-MRT-2026-G001", "iso3": "MRT", "insurer_name": "SUNU Assurances Mauritanie", "life_nonlife": "Insurance; branch mix not established from the inspected summary", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Cabinet MKDG (Moussa DIABY); Cabinet CBSD (Amadou Sambo Diom BA)", "audit_opinion": null, "source_id": "SRC-MRT-2026-G001", "exact_locator": "PDF p.43; printed pp.84–85; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-NER-2026-G001", "iso3": "NER", "insurer_name": "SUNU Assurances Vie Niger", "life_nonlife": "Life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "FCA Fiduciaire Conseils & Audit, membre Exco", "audit_opinion": null, "source_id": "SRC-NER-2026-G006", "exact_locator": "PDF p.27; printed pp.52–53; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-NER-2026-G002", "iso3": "NER", "insurer_name": "SUNU Assurances IARD Niger", "life_nonlife": "Non-life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Forvis Mazars Niger", "audit_opinion": null, "source_id": "SRC-NER-2026-G006", "exact_locator": "PDF p.28; printed pp.54–55; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-SEN-2026-G001", "iso3": "SEN", "insurer_name": "SUNU Assurances Vie Sénégal", "life_nonlife": "Life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Marie BA, expert-comptable inscrit à l’ONECCA", "audit_opinion": null, "source_id": "SRC-SEN-2026-G006", "exact_locator": "PDF p.23; printed pp.44–45; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-SEN-2026-G002", "iso3": "SEN", "insurer_name": "SUNU Assurances IARD Sénégal", "life_nonlife": "Non-life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Marie BA, expert-comptable inscrit à l’ONECCA", "audit_opinion": null, "source_id": "SRC-SEN-2026-G006", "exact_locator": "PDF p.24; printed pp.46–47; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-TGO-2026-G001", "iso3": "TGO", "insurer_name": "SUNU Assurances Vie Togo", "life_nonlife": "Life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Forvis Mazars Togo (Vence FANDOHAN)", "audit_opinion": null, "source_id": "SRC-TGO-2026-G006", "exact_locator": "PDF p.29; printed pp.56–57; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-TGO-2026-G002", "iso3": "TGO", "insurer_name": "SUNU Assurances IARD Togo", "life_nonlife": "Non-life", "reporting_perimeter": "Named domestic legal-entity financial summary within SUNU Group annual report; not parent consolidated accounts", "fiscal_year_end": null, "framework_claim": "Summary does not establish IFRS 17 accounting basis", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Forvis Mazars Togo", "audit_opinion": null, "source_id": "SRC-TGO-2026-G006", "exact_locator": "PDF p.30; printed pp.58–59; named local entity balance sheet, income statement and commissaire(s) aux comptes", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive issuer sample; no national market census or IFRS reporting perimeter inferred" }, { "insurer_evidence_id": "INS-TGO-2026-G003", "iso3": "TGO", "insurer_name": "CICA-RE", "reporting_perimeter": "Regional treaty reinsurer headquartered in Lomé; standalone annual entity accounts, not national insurer census", "fiscal_year_end": null, "framework_claim": "CIMA insurance/reinsurance sector accounting framework", "ifrs17_explicit": "No", "initial_application_date": null, "auditor": "Grant Thornton Sénégal; Mansour GAYE", "audit_opinion": "Unmodified opinion on sector-basis annual accounts; not IFRS17 opinion", "source_id": "SRC-TGO-2026-G008", "exact_locator": "PDF pp42,47,49", "implementation_strength_0_5": null, "market_coverage_basis": "Regional reinsurer; no national implementation coverage inferred" }, { "insurer_evidence_id": "INS-COD-2026-G001", "iso3": "COD", "insurer_name": "Société Nationale d’Assurances (SONAS SA)", "entity_type": "Domestic legal entity", "reporting_perimeter": "Domestic legal-entity annual accounts; no consolidated IFRS perimeter established", "fiscal_year_end": "2023-12-31", "framework_claim": "PCSSA; historical cost modified by legal annual revaluation.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "ECR SARL (signatory Odilon Ntumba Mputu); Théophile Ndangi Ndangani", "audit_opinion": "Qualified opinion", "source_id": "SRC-COD-2026-G001", "exact_locator": "Financial statements PDF p. 10; audit PDF p. 2 opinion, p. 8 signatures", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive evidence search; no national implementation census or market-coverage inference." }, { "insurer_evidence_id": "INS-COD-2026-G002", "iso3": "COD", "insurer_name": "Société Nationale d’Assurances (SONAS SA)", "entity_type": "Domestic legal entity", "reporting_perimeter": "Domestic legal-entity annual accounts; no consolidated IFRS perimeter established", "fiscal_year_end": "2024-12-31", "framework_claim": "PCSSA in note 2.1.1; no matching 2024 opinion verified.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-COD-2026-G003", "exact_locator": "PDF p. 11, note 2.1.1", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive evidence search; no national implementation census or market-coverage inference." }, { "insurer_evidence_id": "INS-GAB-2026-G001", "iso3": "GAB", "insurer_name": "Société Commerciale Gabonaise de Réassurance (SCG-Ré), S.A.", "entity_type": "Domestic legal entity", "life_nonlife": "Reinsurer; broad categories per company object, not national market representation", "reporting_perimeter": "Annual domestic company accounts; not a verified consolidated IFRS set", "fiscal_year_end": "2023-12-31", "framework_claim": "CIMA accounting basis stated in signed opinion.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Deloitte Touche Tohmatsu; New Ace Baker Tilly", "audit_opinion": "Qualified opinion", "source_id": "SRC-GAB-2026-G003", "exact_locator": "PDF p. 2 opinion; p. 3 qualification; p. 8 signatures", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive evidence search; no national implementation census or market-coverage inference." }, { "insurer_evidence_id": "INS-GAB-2026-G002", "iso3": "GAB", "insurer_name": "Société Commerciale Gabonaise de Réassurance (SCG-Ré), S.A.", "entity_type": "Domestic legal entity", "life_nonlife": "Reinsurer; one entity sample", "reporting_perimeter": "Annual domestic company accounts; separate or consolidated IFRS statements were not obtained", "fiscal_year_end": "2024-12-31", "framework_claim": "CIMA basis in annual audit opinion; note II.1 uses insurance framework and contains a stale June 2024 reference.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": "Deloitte Touche Tohmatsu; New Ace Baker Tilly", "audit_opinion": "Qualified opinion", "source_id": "SRC-GAB-2026-G004", "exact_locator": "PDF p. 3 opinion; p. 9 signature; pp. 25–27 accounting policies", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive evidence search; no national implementation census or market-coverage inference." }, { "insurer_evidence_id": "INS-STP-2026-G001", "iso3": "STP", "insurer_name": "SAAR S.Tomé e Príncipe (official directory display name; exact registered legal name not verified)", "entity_type": "Domestic legal entity", "reporting_perimeter": "Domestic insurer directory entry; no annual reporting perimeter verified", "fiscal_year_end": null, "framework_claim": "No insurer accounting policy or audited annual statement obtained.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-STP-2026-G002", "exact_locator": "Original HTML insurer selector, option value 8", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive evidence search; no national implementation census or market-coverage inference." }, { "insurer_evidence_id": "INS-STP-2026-G002", "iso3": "STP", "insurer_name": "NICON SEGUROS (official directory display name)", "entity_type": "Domestic legal entity", "reporting_perimeter": "Domestic insurer directory entry; no annual reporting perimeter verified", "fiscal_year_end": null, "framework_claim": "No insurer accounting policy or audited annual statement obtained.", "ifrs17_explicit": null, "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-STP-2026-G002", "exact_locator": "Original HTML insurer selector, option value 9", "implementation_strength_0_5": null, "market_coverage_basis": "Purposive evidence search; no national implementation census or market-coverage inference." }, { "insurer_evidence_id": "INS-BWA-2026-S2001", "iso3": "BWA", "insurer_name": "Bona Life", "entity_type": "Local Botswana life insurer", "life_nonlife": "Life", "reporting_perimeter": "Local company published financial/actuarial summary", "fiscal_year_end": "2024-03-31", "framework_claim": "IFRS17 published reporting basis explicitly stated in local financial highlights and statutory-actuary summary.", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": null, "audit_opinion": null, "source_id": "SRC-BWA-2026-S2001", "exact_locator": "PDF pp.11,13–14", "implementation_strength_0_5": 2, "market_coverage_basis": "One local life provider; no representative market proxy or current market census." }, { "insurer_evidence_id": "INS-KEN-2026-S2001", "iso3": "KEN", "insurer_name": "ICEA LION Life Assurance Company Limited", "entity_type": "Local licensed life insurer", "life_nonlife": "Life", "reporting_perimeter": "Local insurer separate/company financial statements; group and foreign operations distinguished", "fiscal_year_end": "2024-12-31", "framework_claim": "IFRS Accounting Standards; explicit IFRS17 insurance policy/KAM", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "KPMG Kenya", "audit_opinion": "Unmodified", "source_id": "SRC-KEN-2026-S2001", "exact_locator": "PDF/printedpp88–92 auditor report, p92 signature/date; pp93–96 consolidated/company statements; p101 note2(a); pp103ff insurance policies", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive local-company corroboration; no national census or representative share implied" }, { "insurer_evidence_id": "INS-RWA-2026-S2001", "iso3": "RWA", "insurer_name": "Sanlam Allianz Life Insurance Plc", "entity_type": "Local licensed life insurer", "life_nonlife": "Life", "reporting_perimeter": "Local insurer separate/company financial statements; group and foreign operations distinguished", "fiscal_year_end": "2025-12-31", "framework_claim": "IFRS Accounting Standards; explicit IFRS17 insurance policy/KAM", "ifrs17_explicit": "Yes", "initial_application_date": null, "auditor": "PricewaterhouseCoopers Rwanda Limited", "audit_opinion": "Unmodified", "source_id": "SRC-RWA-2026-S2001", "exact_locator": "PDFpp52–56 (financial-statement printedpp7–11) auditor report; p57 income; p62 legal entity/basis; p66 IFRS17 policy", "implementation_strength_0_5": 3, "market_coverage_basis": "Purposive local-company corroboration; no national census or representative share implied" } ], "snapshot_history": [ { "snapshot_id": "DZA-2026-08-05", "iso3": "DZA", "country_name": "Algeria", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "AGO-2026-08-05", "iso3": "AGO", "country_name": "Angola", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "BEN-2026-08-05", "iso3": "BEN", "country_name": "Benin", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "BWA-2026-08-05", "iso3": "BWA", "country_name": "Botswana", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "BFA-2026-08-05", "iso3": "BFA", "country_name": "Burkina Faso", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "BDI-2026-08-05", "iso3": "BDI", "country_name": "Burundi", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "CPV-2026-08-05", "iso3": "CPV", "country_name": "Cabo Verde", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "CMR-2026-08-05", "iso3": "CMR", "country_name": "Cameroon", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "CAF-2026-08-05", "iso3": "CAF", "country_name": "Central African Republic", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "TCD-2026-08-05", "iso3": "TCD", "country_name": "Chad", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "COM-2026-08-05", "iso3": "COM", "country_name": "Comoros", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "COG-2026-08-05", "iso3": "COG", "country_name": "Congo", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "CIV-2026-08-05", "iso3": "CIV", "country_name": "Cote d'Ivoire", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "COD-2026-08-05", "iso3": "COD", "country_name": "Democratic Republic of the Congo", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "DJI-2026-08-05", "iso3": "DJI", "country_name": "Djibouti", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "EGY-2026-08-05", "iso3": "EGY", "country_name": "Egypt", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "GNQ-2026-08-05", "iso3": "GNQ", "country_name": "Equatorial Guinea", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ERI-2026-08-05", "iso3": "ERI", "country_name": "Eritrea", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SWZ-2026-08-05", "iso3": "SWZ", "country_name": "Eswatini", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ETH-2026-08-05", "iso3": "ETH", "country_name": "Ethiopia", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "GAB-2026-08-05", "iso3": "GAB", "country_name": "Gabon", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "GMB-2026-08-05", "iso3": "GMB", "country_name": "Gambia", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "GHA-2026-08-05", "iso3": "GHA", "country_name": "Ghana", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "GIN-2026-08-05", "iso3": "GIN", "country_name": "Guinea", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "GNB-2026-08-05", "iso3": "GNB", "country_name": "Guinea-Bissau", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "KEN-2026-08-05", "iso3": "KEN", "country_name": "Kenya", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "LSO-2026-08-05", "iso3": "LSO", "country_name": "Lesotho", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "LBR-2026-08-05", "iso3": "LBR", "country_name": "Liberia", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "LBY-2026-08-05", "iso3": "LBY", "country_name": "Libya", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MDG-2026-08-05", "iso3": "MDG", "country_name": "Madagascar", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MWI-2026-08-05", "iso3": "MWI", "country_name": "Malawi", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MLI-2026-08-05", "iso3": "MLI", "country_name": "Mali", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MRT-2026-08-05", "iso3": "MRT", "country_name": "Mauritania", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MUS-2026-08-05", "iso3": "MUS", "country_name": "Mauritius", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MAR-2026-08-05", "iso3": "MAR", "country_name": "Morocco", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MOZ-2026-08-05", "iso3": "MOZ", "country_name": "Mozambique", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "NAM-2026-08-05", "iso3": "NAM", "country_name": "Namibia", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "NER-2026-08-05", "iso3": "NER", "country_name": "Niger", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "NGA-2026-08-05", "iso3": "NGA", "country_name": "Nigeria", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "RWA-2026-08-05", "iso3": "RWA", "country_name": "Rwanda", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "STP-2026-08-05", "iso3": "STP", "country_name": "Sao Tome and Principe", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SEN-2026-08-05", "iso3": "SEN", "country_name": "Senegal", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SYC-2026-08-05", "iso3": "SYC", "country_name": "Seychelles", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SLE-2026-08-05", "iso3": "SLE", "country_name": "Sierra Leone", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SOM-2026-08-05", "iso3": "SOM", "country_name": "Somalia", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ZAF-2026-08-07", "iso3": "ZAF", "country_name": "South Africa", "observation_date": "2026-08-07", "research_status": "Needs review", "preliminary_band": 5, "final_adoption_score": null, "confidence_grade": "A" }, { "snapshot_id": "SSD-2026-08-05", "iso3": "SSD", "country_name": "South Sudan", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SDN-2026-08-05", "iso3": "SDN", "country_name": "Sudan", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "TZA-2026-08-05", "iso3": "TZA", "country_name": "United Republic of Tanzania", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "TGO-2026-08-05", "iso3": "TGO", "country_name": "Togo", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "TUN-2026-08-05", "iso3": "TUN", "country_name": "Tunisia", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "UGA-2026-08-05", "iso3": "UGA", "country_name": "Uganda", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ZMB-2026-08-05", "iso3": "ZMB", "country_name": "Zambia", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ZWE-2026-08-05", "iso3": "ZWE", "country_name": "Zimbabwe", "observation_date": "2026-08-05", "research_status": "Not started", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "KEN-2026-10-13", "iso3": "KEN", "country_name": "Kenya", "observation_date": "2026-10-13", "research_status": "Needs review", "preliminary_band": 4, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "DZA-2026-10-14", "iso3": "DZA", "country_name": "Algeria", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "AGO-2026-10-14", "iso3": "AGO", "country_name": "Angola", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "BEN-2026-10-14", "iso3": "BEN", "country_name": "Benin", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "BWA-2026-10-14", "iso3": "BWA", "country_name": "Botswana", "observation_date": "2026-10-14", "research_status": "Needs review", "preliminary_band": 3, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "BFA-2026-10-14", "iso3": "BFA", "country_name": "Burkina Faso", "observation_date": "2026-10-14", "research_status": "In 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"preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "TCD-2026-10-14", "iso3": "TCD", "country_name": "Chad", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "COM-2026-10-14", "iso3": "COM", "country_name": "Comoros", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "COG-2026-10-14", "iso3": "COG", "country_name": "Congo", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "CIV-2026-10-14", "iso3": "CIV", "country_name": "Cote d'Ivoire", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "COD-2026-10-14", "iso3": "COD", "country_name": "Democratic Republic of the Congo", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "DJI-2026-10-14", "iso3": "DJI", "country_name": "Djibouti", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "EGY-2026-10-14", "iso3": "EGY", "country_name": "Egypt", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "GNQ-2026-10-14", "iso3": "GNQ", "country_name": "Equatorial Guinea", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ERI-2026-10-14", "iso3": "ERI", "country_name": "Eritrea", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SWZ-2026-10-14", "iso3": "SWZ", "country_name": "Eswatini", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ETH-2026-10-14", "iso3": "ETH", "country_name": "Ethiopia", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "GAB-2026-10-14", "iso3": "GAB", "country_name": "Gabon", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "GMB-2026-10-14", "iso3": "GMB", "country_name": "Gambia", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "GHA-2026-10-14", "iso3": "GHA", "country_name": "Ghana", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "GIN-2026-10-14", "iso3": "GIN", "country_name": "Guinea", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "GNB-2026-10-14", "iso3": "GNB", "country_name": "Guinea-Bissau", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "KEN-2026-10-14", "iso3": "KEN", "country_name": "Kenya", "observation_date": "2026-10-14", "research_status": "Needs review", "preliminary_band": 4, "final_adoption_score": null, "confidence_grade": "B" }, { "snapshot_id": "LSO-2026-10-14", "iso3": "LSO", "country_name": "Lesotho", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "LBR-2026-10-14", "iso3": "LBR", "country_name": "Liberia", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "LBY-2026-10-14", "iso3": "LBY", "country_name": "Libya", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MDG-2026-10-14", "iso3": "MDG", "country_name": "Madagascar", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MWI-2026-10-14", "iso3": "MWI", "country_name": "Malawi", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MLI-2026-10-14", "iso3": "MLI", "country_name": "Mali", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "MRT-2026-10-14", "iso3": "MRT", "country_name": "Mauritania", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MUS-2026-10-14", "iso3": "MUS", "country_name": "Mauritius", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "MAR-2026-10-14", "iso3": "MAR", "country_name": "Morocco", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "MOZ-2026-10-14", "iso3": "MOZ", "country_name": "Mozambique", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "NAM-2026-10-14", "iso3": "NAM", "country_name": "Namibia", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "NER-2026-10-14", "iso3": "NER", "country_name": "Niger", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "NGA-2026-10-14", "iso3": "NGA", "country_name": "Nigeria", "observation_date": "2026-10-14", "research_status": "Needs review", "preliminary_band": 3, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "RWA-2026-10-14", "iso3": "RWA", "country_name": "Rwanda", "observation_date": "2026-10-14", "research_status": "Needs review", "preliminary_band": 4, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "STP-2026-10-14", "iso3": "STP", "country_name": "Sao Tome and Principe", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SEN-2026-10-14", "iso3": "SEN", "country_name": "Senegal", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "SYC-2026-10-14", "iso3": "SYC", "country_name": "Seychelles", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SLE-2026-10-14", "iso3": "SLE", "country_name": "Sierra Leone", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "SOM-2026-10-14", "iso3": "SOM", "country_name": "Somalia", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ZAF-2026-10-14", "iso3": "ZAF", "country_name": "South Africa", "observation_date": "2026-10-14", "research_status": "Needs review", "preliminary_band": 4, "final_adoption_score": null, "confidence_grade": "B" }, { "snapshot_id": "SSD-2026-10-14", "iso3": "SSD", "country_name": "South Sudan", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "SDN-2026-10-14", "iso3": "SDN", "country_name": "Sudan", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "TZA-2026-10-14", "iso3": "TZA", "country_name": "United Republic of Tanzania", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "TGO-2026-10-14", "iso3": "TGO", "country_name": "Togo", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "TUN-2026-10-14", "iso3": "TUN", "country_name": "Tunisia", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "UGA-2026-10-14", "iso3": "UGA", "country_name": "Uganda", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "C" }, { "snapshot_id": "ZMB-2026-10-14", "iso3": "ZMB", "country_name": "Zambia", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "ZWE-2026-10-14", "iso3": "ZWE", "country_name": "Zimbabwe", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "DZA-2026-10-14-GAP2", "iso3": "DZA", "country_name": "Algeria", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": 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"observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "COG-2026-10-14-GAP2", "iso3": "COG", "country_name": "Congo", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "CIV-2026-10-14-GAP2", "iso3": "CIV", "country_name": "Cote d'Ivoire", "observation_date": "2026-10-14", "research_status": "In progress", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "COD-2026-10-14-GAP2", "iso3": "COD", "country_name": "Democratic Republic of the Congo", "observation_date": "2026-10-14", "research_status": "Insufficient evidence", "preliminary_band": null, "final_adoption_score": null, "confidence_grade": "D" }, { "snapshot_id": "DJI-2026-10-14-GAP2", "iso3": "DJI", "country_name": "Djibouti", 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