| Order of the China Banking and Insurance Regulatory Commission | | 中国银行保险监督管理委员会令 |
| (No. 2 [2018]) | | （2018年第2号） |
| The Measures for the Administration of the Information Disclosure by Insurance Companies, as adopted at the 1st chairman's meeting of the China Banking and Insurance Regulatory Commission in 2018, are hereby issued, and shall come into force on July 1, 2018. | | 《保险公司信息披露管理办法》已经中国银行保险监督管理委员会2018年第1次主席会议通过，现予公布，自2018年7月1日起施行。 |
| Chairman: Guo Shuqing | | 主席：郭树清 |
| April 28, 2018 | | 2018年4月28日 |
| Measures for the Administration of the Information Disclosure by Insurance Companies | | 保险公司信息披露管理办法 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 These Measures are developed in accordance with the Insurance Law of the People's Republic of China and other laws and administrative regulations for the purposes of regulating the information disclosure by insurance companies, protecting the lawful rights and interests of insurance applicants, the insured, beneficiaries and relevant parties, and promoting the sound development of the insurance industry. | | 第一条 为了规范保险公司的信息披露行为，保障投保人、被保险人、受益人以及相关当事人的合法权益，促进保险业健康发展，根据《中华人民共和国保险法》等法律、行政法规，制定本办法。 |
| Article 2 For the purposes of these Measures, “insurance companies” means commercial insurance companies formed with the approval of the China Banking and Insurance Regulatory Commission (“CBIRC”) and registered pursuant to the law. | | 第二条 本办法所称保险公司，是指经中国银行保险监督管理委员会批准设立，并依法登记注册的商业保险公司。 |
| For the purposes of these Measures, “information disclosure” means an insurance company's disclosure of information on its business operation and management to the public. | | 本办法所称信息披露，是指保险公司向社会公众公开其经营管理相关信息的行为。 |
| Article 3 Insurance companies shall disclose information under the principles of authenticity, accuracy, completeness, timeliness, and effectiveness, and the information disclosed shall not contain any false record, misleading statement, or major omission. | | 第三条 保险公司信息披露应当遵循真实、准确、完整、及时、有效的原则，不得有虚假记载、误导性陈述和重大遗漏。 |
| Insurance companies shall disclose information in language as easy to understand as possible. | | 保险公司信息披露应当尽可能使用通俗易懂的语言。 |
| Article 4 Insurance companies shall disclose information in accordance with laws, administrative regulations, and the provisions issued by the CBIRC. | | 第四条 保险公司应当按照法律、行政法规和中国银行保险监督管理委员会的规定进行信息披露。 |
| Insurance companies may disclose more information on the basis of the information required by laws, administrative regulations, and the provisions issued by the CBIRC. | | 保险公司可以在法律、行政法规和中国银行保险监督管理委员会规定的基础上披露更多信息。 |
| Article 5 The information to be disclosed by an insurance company in accordance with these Measures that is state secret or trade secret, or falls under other circumstances of violating the laws and administrative regulations issued by the state on confidentiality due to disclosure may be exempt from disclosure. | | 第五条 保险公司按照本办法拟披露的信息属于国家秘密、商业秘密，以及存在其他因披露将导致违反国家有关保密的法律、行政法规等情形的，可以豁免披露相关内容。 |
| Article 6 The CBIRC shall, in accordance with the laws and administrative regulations and as authorized by the State Council, supervise and administer the information disclosure by insurance companies. | | 第六条 中国银行保险监督管理委员会根据法律、行政法规和国务院授权，对保险公司的信息披露行为进行监督管理。 |
| Chapter II Contents of Information Disclosure | | 第二章 信息披露的内容 |
| Article 7 An insurance company shall disclose the following information: | | 第七条 保险公司应当披露下列信息： |
| (1) Basic information. | | （一）基本信息； |
| (2) Financial accounting information. | | （二）财务会计信息； |
| (3) Insurance liability reserve information. | | （三）保险责任准备金信息； |
| (4) Risk management information. | | （四）风险管理状况信息； |
| (5) Business information on insurance products. | | （五）保险产品经营信息； |
| (6) Solvency information. | | （六）偿付能力信息； |
| (7) Information on significant affiliated transactions. | | （七）重大关联交易信息； |
| (8) Information on significant issues. | | （八）重大事项信息； |
| (9) Other information prescribed by the CBIRC. | | （九）中国银行保险监督管理委员会规定的其他信息。 |
| Article 8 The basic information disclosed by an insurance company shall include company overview, summary of corporate governance, and basic product information. | | 第八条 保险公司披露的基本信息应当包括公司概况、公司治理概要和产品基本信息。 |
| Article 9 The company overview disclosed by an insurance company shall include: | | 第九条 保险公司披露的公司概况应当包括下列内容： |
| (1) The company name. | | （一）公司名称； |
| (2) The registered capital. | | （二）注册资本； |
| (3) The company's domicile and business premises. | | （三）公司住所和营业场所； |
| (4) The time of formation. | | （四）成立时间； |
| (5) The business scope and operating territory. | | （五）经营范围和经营区域； |
| (6) The legal representative. | | （六）法定代表人； |
| (7) The customer service telephone, complaint channels and complaint handling procedures. | | （七）客服电话、投诉渠道和投诉处理程序； |
| (8) Each branch office's business premises and contact information. | | （八）各分支机构营业场所和联系电话。 |
| Article 10 The summary of corporate governance disclosed by an insurance company shall include: | | 第十条 保险公司披露的公司治理概要应当包括下列内容： |
| (1) The actual controller and brief description of its control over the company. | | （一）实际控制人及其控制本公司情况的简要说明； |
| (2) The information on each shareholder which holds 5% or more of the shares of the company and their shareholding. | | （二）持股比例在5%以上的股东及其持股情况； |
| (3) The main resolutions of the general meetings of shareholders (shareholders' meetings) in the last three years, including the time, place, attendance, main issues and voting of the meetings at a minimum. | | （三）近3年股东大会（股东会）主要决议，至少包括会议召开的时间、地点、出席情况、主要议题以及表决情况等； |
| (4) The resumes of directors and supervisors. | | （四）董事和监事简历； |
| (5) The resumes and duties of senior executives and their performance of duties. | | （五）高级管理人员简历、职责及其履职情况； |
| (6) The organizational structure of the company. | | （六）公司部门设置情况。 |
| Article 11 The information on basic product information disclosed by an insurance company shall include: | | 第十一条 保险公司披露的产品基本信息应当包括下列内容： |
| (1) The catalogue and clauses of insurance products that are approved or granted recordation. | | （一）审批或者备案的保险产品目录、条款； |
| (2) The specifications for new personal insurance products. | | （二）人身保险新型产品说明书； |
| (3) Other basic product information prescribed by the CBIRC. | | （三）中国银行保险监督管理委员会规定的其他产品基本信息。 |
| Article 12 The financial accounting information for the previous year disclosed by an insurance company shall be consistent with its audited annual financial accounting report, including: | | 第十二条 保险公司披露的上一年度财务会计信息应当与经审计的年度财务会计报告保持一致，并包括下列内容： |
| (1) Financial statements, including the balance sheet, income statement, cash flow statement, statement on changes in owner's equities and notes. | | （一）财务报表，包括资产负债表、利润表、现金流量表、所有者权益变动表和附注； |
| Notes to financial statements, including the preparation basis for financial statements, explanation of major accounting policies and accounting estimates, explanation of changes in major accounting policies and accounting estimates, explanation of contingent matters, events after balance sheet date, and off-balance-sheet business, explanation of reinsurance arrangements that have a significant impact on the financial status of the company, explanation of business combination or division, and details of important items in financial statements. | | 财务报表附注，包括财务报表的编制基础，重要会计政策和会计估计的说明，重要会计政策和会计估计变更的说明，或有事项、资产负债表日后事项和表外业务的说明，对公司财务状况有重大影响的再保险安排说明，企业合并、分立的说明，以及财务报表中重要项目的明细。 |
| (2) Major audit opinions in the audit report, and the insurance company shall also make explanation, if there are unqualified opinions with an emphasis of matter paragraph, qualified opinions, adverse opinions or disclaimer of opinions in the audit opinions. | | （二）审计报告的主要审计意见，审计意见中存在带强调事项段的无保留意见、保留意见、否定意见或者无法表示意见的，保险公司还应当就此作出说明。 |
| The annual financial accounting reports of an insurance company whose actual operating period does not exceed three months may be exempt from audit. | | 实际经营期未超过3个月的保险公司年度财务会计报告可以不经审计。 |
| Article 13 The information on the insurance liability reserve for the previous year disclosed by an insurance company shall include the qualitative information and quantitative information on the assessment of the reserve. | | 第十三条 保险公司披露的上一年度保险责任准备金信息包括准备金评估方面的定性信息和定量信息。 |
| The insurance company shall provide the following description by the category of reserve: future cash flow assumptions, main actuarial assumption methods and results, among others. | | 保险公司应当按照准备金的类别提供以下说明：未来现金流假设、主要精算假设方法及其结果等。 |
| The insurance company shall list the results of the reserve assessment and the comparative analysis on the assessment results of the previous year by the category of the reserve. | | 保险公司应当按照准备金的类别列示准备金评估结果以及与前一年度评估结果的对比分析。 |
| The insurance liability reserve information disclosed by the insurance company shall be consistent with the relevant information on the financial accounting report. | | 保险公司披露的保险责任准备金信息应当与财务会计报告相关信息保持一致。 |
Article 14 The risk management information disclosed by an insurance company shall be consistent with the annual risk assessment report deliberated by the board of directors, including:
．．．．．． | | 第十四条 保险公司披露的风险管理状况信息应当与经董事会审议的年度风险评估报告保持一致，并包括下列内容：
．．．．．． |
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