1. 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 Insurance Regulatory Commission of the Bank of China. According to laws, administrative regulations and regulations of China Banking Regulatory Commission, insurance companies can disclose more information. Article 5 If the information disclosed by an insurance company in accordance with these Measures belongs to state secrets, commercial secrets or other circumstances that violate state laws and administrative regulations due to disclosure, it may be exempted from disclosing relevant contents. Article 6 China Banking Regulatory Commission (hereinafter referred to as China Banking Regulatory Commission) shall supervise and manage the information disclosure of insurance companies in accordance with laws, administrative regulations and the authorization of the State Council. In the main audit opinions in the audit report, if there are any reservations, reservations, negative opinions or unable to express opinions, the insurance company shall also explain them. The annual financial accounting report of an insurance company with an actual operating period of no more than 3 months may not be audited.
2. Article 13 The insurance liability reserve information published by an insurance company in the previous year includes qualitative and quantitative information on reserve evaluation. An insurance company shall provide the following explanations according to the types of reserves: future cash flow assumptions, major actuarial assumptions, methods and results, etc. An insurance company shall compare and analyze the evaluation results of the previous year according to the types of reserves. The insurance liability reserve information disclosed by an insurance company shall be consistent with the relevant information in the financial accounting report. Article 14 The risk management information disclosed by an insurance company shall be consistent with the annual risk assessment report reviewed by the board of directors, including the following contents: risk assessment, including risk exposure, market risk, credit risk and its brief description, as well as operational risk, strategic risk, reputation risk and liquidity risk; Risk control, including risk management organization system, comprehensive risk management strategy and its implementation. Article 16 The product business information disclosed by a property insurance company refers to the business of the top five types of commercial insurance in the previous year, including types of insurance, insurance amount, original insurance premium income, compensation expenses, reserves, underwriting profits, etc.