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Special Note: Insurance companies: Income statement (J10)

View all Special Notes related to the Insurance companies: Income statement (J10).

Impact of NZ IFRS17 on J10 and J20 publication

A new financial reporting standard, NZ IFRS 17, comes into mandatory effect for insurers from the start of their financial year, commencing on or after 1 January 2023. NZ IFRS 17 replaces NZ IFRS 4 and changes underlying accounting concepts which underpin financial and solvency reporting.

 The new standard will impact the publication of our current suite of insurance tables J10 & J20 from the 2023 reporting periods, starting from March 2023 (scheduled for publication in June 2023). The reporting quarters of Sep-22 and Dec-22 will not be affected.

Further information relating to any changes to published insurance data will be released in due course.

For more information related to insurance data upgrade please see Insurance data upgrade - Reserve Bank of New Zealand - Te Pūtea Matua (

The final publication of the J10 and J20 will be on 29 March 2023.

This publication will include data for the quarter ended 31 December 2022.

If you have any questions please email [email protected]