

The Reserve Bank of New Zealand (RBNZ) is publishing an amended Insurer Solvency Return and Guidance Note (v5.3) in force from 1 September 2020 to improve the information provided through projections of solvency.
The Insurer Solvency Return now requires non-exempt insurers to provide projections on two bases – with and without capital movements (such as dividends and capital injections).
At this time the impact of IFRS17 on solvency calculations is not known with a high degree of certainty, and the Reserve Bank will issue a further communication when this view changes.
The Reserve Bank anticipates that the next set of substantive changes to the Insurer Solvency Return and Guide will be released in early 2022, in conjunction with expected updates of solvency standards.