What are the latest IFRS results for insurers across the globe?
For calendar year 2025 and comparable periods over 2024, we have analysed the results under International Financial Reporting Standards of 107 insurance and reinsurance companies across 28 countries or markets. Data was collected from the annual financial reports and other public information, such as investor presentations and risk reports. In this in-depth analysis, we assess the performance at the group level, rather than individual legal entities or subsidiaries. We focus on publicly disclosed data and also derive harmonized key performance indicators to ensure comparability across companies.
Our analysis includes:
- Financial position: Balance sheet size, decomposition of equity, accounting methodology for investments, and other points.
- Performance: Net profit evolution, profit decomposition, insurance revenue, insurance results, change in loss component, attributable and non-attributable expenses, and other measures.
- Value components: Development of contractual service margin and risk adjustment.
- Value creation: Development of comprehensive equity and return.