The Guernsey Financial Services Commission has issued a report setting out findings from a thematic review of the reserving methodology and practices used by licensed general insurers, focusing on how reserves and related regulatory capital are set and monitored. The review, carried out by the Commission’s Banking and Insurance Division in summer 2024, involved questionnaires sent to 20 licensed firms across a range of policy types and on-site visits to five firms to assess the policies, procedures and controls supporting reserving decisions. The Commission encouraged all firms to consider the report, including its areas to consider and self-assurance questionnaire, when reviewing or updating their own frameworks.