Article 2 The term "insurance company" as mentioned in these Measures refers to a commercial insurance company established with the approval of the insurance regulatory agency and registered according to law.
The term "information disclosure" as mentioned in these Measures refers to the behavior of an insurance company to disclose its business management-related information to the public.
Article 3 The information disclosure of an insurance company shall follow the principles of truthfulness, accuracy, completeness, timeliness and effectiveness, and there shall be no false records, misleading statements or major omissions.
The information disclosure of an insurance company should use as easy-to-understand language as possible.
Article 4 An insurance company shall disclose information in accordance with laws, administrative regulations and the provisions of the China Insurance Regulatory Commission (hereinafter referred to as the China Insurance Regulatory Commission).
Insurance companies can disclose more information according to laws, administrative regulations and the provisions of the China Insurance Regulatory Commission.
Article 5 The China Insurance Regulatory Commission (hereinafter referred to as the China Insurance Regulatory Commission) shall supervise and manage the information disclosure of insurance companies according to the law and the authorization of the State Council. Article 6 An insurance company shall disclose the following information:
(1) Basic information;
(2) Financial accounting information;
(3) Information on risk management status.
(4) Business information of insurance products;
(5) solvency information.
(6) Information on major related party transactions;
(7) Information on major issues.
Article 7 The basic information disclosed by an insurance company shall include the company profile and corporate governance summary.
Article 8 The company profile disclosed by an insurance company shall include the following contents:
(1) Legal name and abbreviation;
(2) Registered capital;
(3) the place of registration;
(4) Time of establishment;
(5) Business scope and business area;
(6) Legal representative;
(seven) customer service telephone and complaint telephone;
(eight) the business premises and telephone numbers of each branch;
(9) Catalogue and terms of insurance products.
Article 9 The summary of corporate governance disclosed by an insurance company shall include the following contents:
(a) the main resolutions of the shareholders' meeting in the last three years;
(2) Resumes of directors and their performance of duties;
(3) Resumes of supervisors and their performance of duties;
(4) Resumes, responsibilities and performance of duties of senior managers;
(five) the establishment of various departments of the company;
(six) shareholders with a shareholding ratio of more than 5% and their shareholding.
Article 10 The financial and accounting information of the previous year disclosed by an insurance company shall be consistent with the audited annual financial and accounting report, and include the following contents:
(1) Financial statements, including balance sheet, income statement, cash flow statement and statement of changes in owners' equity;
Notes to financial statements, including the compilation basis of financial statements, explanations of important accounting policies and accounting estimates, explanations of changes in important accounting policies and accounting estimates or contingencies, explanations of events after the balance sheet date and off-balance sheet business, explanations of reinsurance arrangements that have a significant impact on the company's financial position, explanations of enterprise merger and division, and details of important items in financial statements;
(3) The main audit opinions in the audit report. If there are explanatory notes, reserved opinions, refusal to express opinions or negative opinions in the audit opinions, the insurance company shall also explain them.
The annual financial report of an insurance company with an actual operating period of less than 3 months may not be audited.
Article 11 The information on risk management status disclosed by an insurance company shall be consistent with the annual risk assessment report reviewed by the board of directors, including the following contents:
(1) Risk assessment, including the identification and assessment of major risks such as insurance risk, market risk, credit risk and operational risk.
(2) Risk control, including a brief introduction to the organizational system of risk management, the overall risk management strategy and its implementation.
Article 12 The product operation information disclosed by a life insurance company refers to the operation of the top five insurance products in the previous year, including product premium income and new standard premium income.
Article 13 The product operation information disclosed by a property insurance company refers to the operation of the top five commercial insurance products in the previous year, including the name of the insurance products, the insured amount, premium income, indemnity expenditure, reserve and underwriting profit, etc.
Article 14 The solvency information disclosed by an insurance company in the previous year shall include the following contents:
(1) The actual capital and minimum capital of the company;
(2) Capital overflow or gap;
(3) solvency adequacy ratio.
(4) The change of solvency adequacy ratio compared with the previous year and its reasons.
If the solvency adequacy ratio of an insurance company is insufficient, it shall explain the reasons.
Article 15 The information on major related party transactions disclosed by an insurance company shall include the following contents:
(1) counterparty;
(2) price policy;
(3) the purpose of the transaction;
(4) the internal approval process of the transaction;
(five) the impact of the transaction on the company's current and future financial and operating conditions;
(6) Opinions of independent directors.
The determination and calculation of major related party transactions shall comply with the relevant provisions of the China Insurance Regulatory Commission.
Article 16 In case of any of the following major events, an insurance company shall disclose relevant information and give a brief explanation:
(1) The controlling shareholder or actual controller changes;
(2) Changing the chairman or general manager;
(3) The cumulative number of changes of board members in that year exceeded1/3 of board members;
(4) The company name, registered capital or registered place are changed;
(5) Significant changes have taken place in the business scope;
(6) Merger, division, dissolution or filing for bankruptcy;
(7) Revocation of provincial branches;
(eight) solvency is insufficient or there is a major change;
(nine) major strategic investment, major compensation or major investment losses;
(ten) the insurance company or its chairman and general manager was sentenced to punishment for economic crimes;
(eleven) major litigation or major arbitration matters;
(twelve) the insurance company or its provincial branch is subject to administrative punishment by the China Insurance Regulatory Commission;
(thirteen) replacement or early dismissal of accounting firms;
(fourteen) other matters stipulated by the China Insurance Regulatory Commission. Article 17 An insurance company shall establish a company internet website and disclose relevant information in accordance with the provisions of these Measures.
Article 18 An insurance company shall disclose its basic information on its website.
If the company's basic information changes, the insurance company shall update it within 10 working days from the date of change.
Article 19 An insurance company shall prepare an annual information disclosure report, which shall include the contents specified in Items (2) to (5) of Article 6 of these Measures.
An insurance company shall publish an annual information disclosure report on the company's Internet website and the newspaper designated by the China Insurance Regulatory Commission before April 30 each year.
Article 20 An insurance company shall prepare a temporary information disclosure report within 65,438+00 working days from the date of occurrence of the matters specified in Item (6) and Item (7) of Article 6 of these Measures, and publish it on the company's Internet website.
Article 21 If an insurance company fails to disclose information on time, it shall announce the reasons for failing to disclose information on time and the expected disclosure time on the company's Internet website before the prescribed disclosure period expires.
The time for an insurance company to delay disclosure shall not be later than the 20th working day after the expiration of the prescribed disclosure period.
Article 22 The internet website of an insurance company shall keep the annual information disclosure report of the company in the last five years and the interim information disclosure report of the company in the last three years.
Article 23 Where an insurance company discloses information outside the company's Internet website and the newspaper designated by the China Insurance Regulatory Commission, its contents shall not conflict with those disclosed by the company's Internet website and the newspaper designated by the China Insurance Regulatory Commission, and shall not be earlier than those disclosed by the company's Internet website and the newspaper designated by the China Insurance Regulatory Commission. Article 24 An insurance company shall establish an information disclosure management system and report to the China Insurance Regulatory Commission. The information disclosure management system of an insurance company shall include the following contents:
(a) the content and basic format of information disclosure;
(2) Information review and release process;
(3) Division of responsibilities, undertaking department and evaluation system for information disclosure affairs;
(4) accountability system.
Article 25 The secretary of the board of directors of an insurance company is responsible for managing the information disclosure of the company. An insurance company without a board of directors shall designate senior managers to manage information disclosure.
An insurance company shall report to the China Insurance Regulatory Commission the contact information of the secretary of the board of directors or the designated senior management personnel and the department undertaking information disclosure.
Article 26 An insurance company shall set up an information disclosure column in a prominent position on the homepage of the company's Internet website.
Article 27 An insurance company shall strengthen the construction of the company's internet website, ensure the safety of the company's internet website and facilitate the public to obtain information.
Article 28 An insurance company shall disclose information in Chinese. If foreign language texts are disclosed at the same time, the contents of Chinese and foreign language texts shall be consistent; If the two versions are inconsistent, the Chinese version shall prevail. Article 29 Where the China CIRC has other provisions on the disclosure of business information and other information of insurance products, such provisions shall prevail.
Article 30 These Measures are not applicable to insurance group companies, policy insurance companies and reinsurance companies, except for insurance group companies engaged in direct insurance business.
Branches of foreign insurance companies engaged in direct insurance business shall be implemented with reference to these measures.
Article 31 A listed insurance company may be exempted from repeated disclosure if it has disclosed the relevant information stipulated in these Measures in accordance with the information disclosure requirements of listed companies.
Article 32 The China Insurance Regulatory Commission shall be responsible for the interpretation of these Measures.
Article 33 These Measures shall come into force on June 20 12 10.