Product Specification#

Status: Draft, 2026-08-03 (all cited sources accessed 2026-08-03).

Scope note. This is a standardized composite specification assembled for reference liability cash-flow modeling. It does not describe any single insurer’s product. Facts carrying a source tag — [S#] (primary product documents) and [R#] (regulatory/actuarial references), both numbered per _research/term-assurance.md and resolved in sources.md (same directory; numbering frozen, never renumbered), and [REG-R#] (the cross-product reference library references/regulatory-and-actuarial-references.md, whose own R-numbering is distinct; research provenance in _research/regulatory-actuarial.md) — were extracted from the cited document. Values marked std are standardizations introduced for the reference implementation; each std table row carries a footnote giving the rationale and the observed range across insurers. Facts the research file could not verify are flagged unverified. The composite is drawn from three insurers’ current retail products: one carrier’s four separate level, decreasing, increasing and family-income products [S1]–[S5], a second carrier’s single combined life policy [S6] [S7], and a third carrier’s menu-plan life cover [S8] [S9].


Product overview and market role#

UK term assurance is long-term insurance business, Regulated Activities Order Class I “Life and annuity” — contracts of insurance on human life R6. It is a pure protection product: a guaranteed level premium buys a death benefit for a fixed term, with no savings or investment element, no surrender value, and no paid-up value — if premiums stop, the policy lapses and nothing is payable regardless of how long it was held [S6] R8. The FCA’s market taxonomy distinguishes level term assurance, decreasing term assurance (commonly tracking a repayment mortgage), increasing term assurance, renewable term assurance, and family income benefit — the last described by the FCA as “an ongoing monthly income” that “can be considered as a decreasing term assurance” R8.

Term assurance was the most purchased UK pure protection product in 2023: 436,000 new term assurance policies were issued (against 1,065,000 new accelerated critical illness policies) and 3.119m term assurance policies were in force; the top 5 insurers wrote approximately 80% of new business premiums, and 79–87% of mortgage-related term assurance over 2021–24 R8. The ABI average term assurance claim value in 2023 was £54,600 R8. Distribution is intermediary-dominated with ~96% of commission paid upfront, clawback periods of 2–4 years, and insurer Distribution Quality Management systems tracking lapses R9. Reinsurers take a substantial share of the mortality risk and influence pricing and product design R8; the frequently cited 70–90%+ cession range is unverified.

All three sourced insurers embed terminal illness cover (accelerated payment of the death benefit on a sub-12-month life expectancy) at no extra cost [S1] [S6] [S8] R8, and all three guarantee premiums for life-only cover [S2] [S6] [S9]. A key contrast with US term life: the UK policy simply expires at the end of the term. There is no US-style post-level-term annually-renewable tail, and renewal/conversion options are not standard in the current UK retail market (see Contractual mechanics — Expiry).


Representative specification#

Product identity and issue rules#

Parameter

Representative value

Basis

Design type

Guaranteed-premium term assurance; non-participating; no cash values

[S2] [S6] [S9] R8

Benefit shape (model-point parameter)

(i) level lump sum; (ii) decreasing lump sum (mortgage protection); (iii) family income benefit (FIB, monthly income)

[S2] [S6] [S8]; packaging std (1)

Lives basis

Single life, or joint life first death (optional)

[S1] [S2] [S6]; scope std (2)

Regulatory class

Long-term insurance, Class I (life and annuity)

R6

Entry ages

18–77 (decreasing: 18–74; FIB: 18–64)

[S2] [S3] [S7]; envelope std (3)

Maximum expiry age

90th birthday (FIB: 70th birthday)

[S2] [S3] [S7]; envelope std (3)

Policy term

1–50 years (decreasing: 5–50; FIB: 5–40); terminal illness cover requires term ≥ 2 years

[S2] [S4] [S7]; envelope std (3)

Maximum sum assured

£10,000,000 level/decreasing (subject to underwriting); FIB £10,000/month

[S2] [S4]; adoption std (4)

Minimum premium

£5/month

[S5]; adoption std (5)

Residence at outset

UK resident (one carrier: living in the UK ≥ 183 days in the last tax year; another also admits Channel Islands/Isle of Man/Gibraltar)

[S1] [S6]

Anchor model cell

Male 35 non-smoker, single life, level shape, term 25 years, sum assured £150,000, premium £12.00/month

std (6)

Footnotes to std rows:

  1. Packaging varies: one carrier writes one policy with three payout bases [S6] [S7]; a second, a menu plan with five payout shapes (level/increasing/decreasing lump sum, level/increasing income) [S8]; the third sells the shapes as four separate products [S2]. The composite treats benefit shape as a model-point parameter with three values (increasing-shape products are represented via the indexation option instead).

  2. Joint life first death is the standard joint basis across all three insurers [S1] [S2] [S6]. One carrier additionally writes dual life and joint life second event [S9]; both are excluded from the composite.

  3. Envelope = the limits of two of the three carriers, which agree closely (entry to 77, expiry by 90, terms 1–50 [S2] [S3] [S7]); FIB limits per the family-income product of one of them (entry to 64, expiry by 70, terms 5–40 [S2] [S4]). The third carrier is materially wider (entry 18–88, expiry to 89, terms 1–72 [S9]) and is treated as an outlier. The minimum-expiry-age-29 rule seen at one carrier [S2] [S3] is unique to it and not carried into the composite. Terminal illness cover is not provided on that carrier’s 1-year (2-year increasing-shape) minimum terms [S2]; TIC automatic for terms of 2+ years [S4].

  4. One carrier publishes £10m (level/decreasing), £4m increasing, £10,000/month family income (£4,000 with CI) [S2] [S4]; a second publishes no monetary maximum [S6]; the third is unlimited (£5m cap with the increasing option) [S9].

  5. Only one carrier publishes a value (“Cover from only £5 a month”, “Fixed premiums from £5 a month”) [S5]; another references a “minimum premium limit” without a public value [S6]; the often-quoted market range of £5–£10/month is unverified.

  6. Premium rates are not public — retail premiums are quote-engine outputs, and no insurer publishes per-mille rate tables (research gap; the per-mille characterisation of UK protection pricing is itself unverified). The £12.00/month anchor premium is a pure modeling value. Sum assured £150,000 is a round-number standardization; the ABI average term claim of £54,600 (2023, whole in-force) R8 anchors the order of magnitude, with new mortgage-related business typically larger.

Premiums#

Parameter

Representative value

Basis

Premium basis

Level, guaranteed for the full policy term (life-only cover)

[S2] [S6] [S9]

Frequency

Monthly (annual available); composite default monthly

[S1] [S6]; default std (7)

Payment method

Direct debit, in sterling (one carrier: from a UK, Channel Islands, Isle of Man or Gibraltar bank account)

[S6]

Rating factors

Age, smoker status, health, lifestyle, occupation, type/amount of cover; gender-neutral

[S7] R8; gender neutrality unverified (8)

Rate structure

Not public (quote-engine pricing); the office premium is a model-point input, backed by a std mortality proxy basis in the technical notes

gap; std (8)

Annual-mode refund at claim

One carrier refunds the remaining months’ premium in the policy year on a full-cover claim; not modeled

[S1]; scope std (7)

  1. Monthly direct debit is the dominant retail mode (one carrier requires direct debit [S6]); the composite standardizes on monthly and ignores the annual-mode claim-time refund [S1] and that carrier’s deduction of grace-window unpaid premiums from claims [S6] as immaterial modal refinements.

  2. Disclosed rating factors: one carrier lists age, occupation, health, lifestyle, smoking habits, type and amount of cover [S7]; FCA adds that reinsurers shape risk-based adjustments R8. None of the three insurers lists sex as a rating factor, but the gender-neutral pricing requirement itself was not confirmed from a fetched document unverified. No insurer publishes premium rate tables — the technical notes specify a std mortality proxy basis from public tables and take the office premium itself as a model-point input (no premium-rate table is constructed).

Benefit provisions#

Parameter

Representative value

Basis

Death benefit — level shape

Sum assured, constant

[S1] [S6]

Death benefit — decreasing shape

Outstanding balance of a notional capital-and-interest (repayment) mortgage, decreasing monthly at schedule rate j

[S1] [S6] [S8]

Decreasing schedule rate j

Client-selected at outset; representative default 6% p.a.

observed range [S4] [S8] [S9] [S6]; pick std (9)

Death benefit — FIB shape

Monthly income I from death (paid in arrears) to the end of the term; representative I = £1,000/month

[S2] [S6] [S8]; value std (10)

FIB commutation

Remaining instalments commutable to a lump sum, reduced “fairly and reasonably” for early payment

[S6] [S8]

Terminal illness benefit

100% acceleration of the death benefit on a two-limb definition: (i) no known cure / progressed beyond cure, and (ii) consultant’s opinion of death expected within 12 months; amount = cover calculated at the date the definition is met; included at no extra cost, terms ≥ 2 years

[S1] [S6] [S8] R8; term floor [S2] [S4]

Suicide exclusion

No payment if death results from suicide or intentional self-inflicted injury within 12 months of commencement; the only standard exclusion

[S1] [S6] [S8]

Other exclusions

None standard; case-by-case underwriting exclusions may appear in the policy schedule

[S1] [S3]

Payout ends the policy

Policy terminates on payment of the (single) main benefit; joint policies pay once

[S1] [S6] [S8]

Expiry

Cover ceases at the end of the term; no maturity value, no renewal, no conversion

[S1] [S2] [S6] [S8] R8

  1. Observed: one carrier — the client chooses the decreasing rate from 5%, 7%, 8% or 10% [S4], the rate appearing in the policy schedule [S1]; a second — default schedule at a yearly rate of 6%, or a chosen rate in 0%–15% where the mortgage-interest-rate feature applies [S8] [S9]; the third — a fixed rate set at application and shown in the schedule, value/range not published [S6] [S7]. 6% is chosen as the representative default because it is the only observed insurer default [S8] and sits inside both the first carrier’s menu range (5–10%) [S4] and the second carrier’s selectable range [S8] [S9]. Two of the three carriers warn that cover may not repay the mortgage if the actual loan rate exceeds the schedule rate [S1] [S3] [S8].

  2. FIB benefit is expressed as a monthly amount [S6]; one carrier’s family-income product caps it at £10,000/month (£4,000 with CI) [S2]. £1,000/month is a round-number modeling value (£12,000/year, same order as the anchor lump-sum cell over a mid-length run-off).

Options#

Parameter

Representative value

Basis

Indexation (RPI) option

At each anniversary, cover increases by the 12-month RPI change, capped at 10%; no increase if RPI ≤ 0%; premium increases by 1.5 × the cover increase %, capped at 15%; option removed after 3 consecutive declines

[S1] [S2] [S6] [S7]; composite std (11)

FIB under indexation

Fixed 3%/5% escalation variants exist with instalments continuing to increase during payment; excluded from the composite

[S6] [S7]; scope std (11)

Guaranteed insurability option (GIO)

On life events (marriage/civil partnership, divorce/dissolution, birth/adoption, mortgage increase, salary increase): increase without further underwriting, capped at the lower of 100% of original cover and £200,000 across all exercises; exercise within 6 months of the event; all lives under 55; written as a new policy at then-current rates

[S1] [S6]; composite std (12)

Waiver of premium (WOP)

Optional, extra premium; premiums waived after a 26-week deferred period of incapacity (own-occupation definition, specified-work-tasks fallback), until recovery, claim, or expiry

[S1] [S2]; composite std (13)

  1. Observed indexation bases: one carrier — RPI, no increase if the change is below 1%, cover cap 10%, premium × 1.5 capped 15% [S1] [S2]; a second — RPI (measured over the 12 months ending 12 weeks before the anniversary month) capped 10% with premium × 1.5 capped 15%, or fixed 3%/5%, RPI ≤ 0% → no change [S6] [S7]; the third — RPI with a minimum of 2% and maximum of 10%, or fixed 2–5%, premium × 1.2 [S8] [S9]. The composite takes RPI/10%-cap/×1.5/15%-cap (the mode of the first two [S1] [S2] [S6] [S7]), the ≤ 0% floor of the second [S6], and the 3-consecutive-declines removal rule (the first two; the third removes after 2 [S8]). The second carrier’s FIB-shape escalation uniquely carries no premium increase [S6]; the third’s income shapes increase premiums × 1.2 [S8]; both excluded.

  2. Observed GIO caps: one carrier — lower of 100% of original cover and £200,000, events exercised within 6 months, not after age 55 [S1] (family-income variant capped at £1,400/month [S2]); a second — total across exercises lower of original cover and £200,000 (FIB: £8,000/year equivalent), new policy within 180 days of the event, repeatable until 55 [S6]; the third — lowest of half the original cover and £200,000 (income covers: £10,000/year) [S8]. The composite takes the £200,000/100% cap and 6-month window; all three implement the increase as a separate policy at then-current rates [S1] [S6] [S8].

  3. Observed WOP: one carrier — 26 consecutive weeks of incapacity before waiver; own-occupation, or 3-of-6 specified work tasks if not in paid work [S1] [S2]; a second — deferred period per the policy schedule; own-occupation, or 2-of-6 work tasks where work stopped > 12 months before; claims to age 71 [S6] [S7]; the third — no WOP exists on the plan (zero occurrences in the 84-page plan details) [S8]. The composite includes WOP as an optional rider with the first carrier’s 26-week deferred period [S1] (the only concretely published deferral).

Termination and values#

Parameter

Representative value

Basis

Surrender value

None (“This isn’t the kind of policy that you can ‘cash in’”)

[S6] R8

Paid-up value

None

[S1] [S6] [S8]

Grace period

60 days from each due date; claims in the window paid net of unpaid premiums; cancellation (lapse) after 60 days, no refund

[S1] [S6]

Cooling-off

30 days from commencement, full premium refund

[S1] [S6]

Reinstatement

No general contractual reinstatement right in the fetched conditions; not modeled

scope std (14)

Misrepresentation remedies

Careless: policy amended to the terms that would have applied — if higher premiums would have applied, cover reduced to (premium actually charged × original cover ÷ higher premium); deliberate/reckless: cancellation and refusal of claims

[S1]; statutory frame REG-R20

  1. One carrier’s suicide clause runs “from the date cover started or restarted” [S8], implying some restart mechanism, but no fetched document sets out a general reinstatement provision; the composite terminates lapsed policies finally.


Contractual mechanics#

Premium provisions#

The office premium is level and guaranteed for the full term for life-only cover [S2] [S6] [S9]: monthly premium P_m (composite default mode), annualized premium P_a = 12 × P_m [std annualization for the annual-grid model]. Premiums are due monthly by direct debit [S6]; a 60-day grace period applies from each due date, after which the policy is cancelled with no refund and no residual value [S1] [S6]. There are no premium reviews on the composite: reviewable premiums exist in the market only on critical illness covers attached to these chassis [S2] [S6] [S8], which are out of scope. If the indexation option is exercised, the premium increases by 1.5 × the applied cover increase percentage (cap 15% p.a.) — the only in-force mechanism by which the premium can change, apart from policyholder-requested alterations, which are out of scope [S1] [S2] [S6].

Death and terminal illness benefit#

Let n = term in years, N = 12n months, k = completed policy months at the date of claim, SA0 = initial sum assured.

Level shape. Benefit DB = SA0 (times the cumulative indexation factor if the option is exercised) [S1] [S6].

Decreasing shape (mortgage protection). The benefit is the outstanding balance of a notional repayment (capital-and-interest) loan of SA0 over N months at the schedule rate, decreasing monthly, while premiums stay level [S1] [S6] [S8]:

j_m = (1 + j)^(1/12) − 1                      (monthly effective schedule rate) [std convention]
B(k) = SA0 × [(1+j_m)^N − (1+j_m)^k] / [(1+j_m)^N − 1]

with j = 6% std (footnote 9). Since (1+j_m)^12 = 1+j, whole-year balances reduce to B(12t) = SA0 × [(1+j)^n (1+j)^t] / [(1+j)^n 1]. The conversion of the insurer’s quoted “yearly interest rate” [S8] to a monthly rate is standardized as the effective-rate root std; a nominal-/12 convention is a permissible variant and the difference is small at these rates.

Family income benefit shape. On death (or terminal illness acceptance) at month k, the policy pays I per month, in arrears, from the claim to the end of the term — N k instalments [S2] [S6] [S8]. The instalment stream is an annuity-certain: it does not depend on any life after the claim. The claimant may commute remaining instalments to a lump sum, reduced “fairly and reasonably” to reflect early payment [S6] [S8]; the commutation basis is insurer-discretionary (see technical notes, assumption class (b)). The FCA characterises FIB as decreasing term assurance in present-value terms: the maximum possible remaining payments reduce over time R8.

Terminal illness. The full death benefit is accelerated when both limbs of the definition are met — (i) the illness has no known cure or has progressed beyond cure, and (ii) the attending consultant expects death within 12 months [S1] [S6] [S8] R8. The amount paid is the cover amount calculated at the date the definition is met, so for the decreasing shape a TI payment can be lower than a later death payment would have been [S1]. Payment of the benefit ends the policy [S1] [S6] [S8]. For modeling, TI is a timing acceleration of the same benefit, not an additional benefit (see technical notes).

Suicide exclusion. No benefit is paid if death results from suicide or intentional self-inflicted injury within 12 months of commencement [S1] [S6] [S8] (one carrier frames it as the “first year” [S1]; another runs it from start or restart and excludes self-inflicted TI claims at any time [S8]).

Joint life#

The composite joint basis is joint life first death: one benefit, paid on the first death or terminal illness of either life, ending the policy [S1] [S2] [S6]. Separation options (splitting a joint policy into two single-life policies on divorce/ dissolution or mortgage change without full underwriting) exist at two of the three carriers [S1] [S6] but are out of scope, as is one carrier’s replacement-cover option for the surviving life after a first-death claim [S1].

Expiry — no post-term tail (UK vs US)#

At the end of the term the policy simply expires: cover ceases, nothing is payable, and there is no maturity value [S1] [S6] [S8] R8. There is no US-style post-level-term annually-renewable tail. Renewal and conversion options are not standard in the current UK retail market: none of the three insurers’ fetched current products contains a renewal or conversion option, and one carrier’s old conversion option is explicitly “no longer offered” [S2]. The FCA records renewable term assurance as offered in the UK market R8, so a renewal feature should be treated as an optional extension of the reference model, never as core. A projection model therefore terminates all states at month N with no tail liability.


Riders and options#

In scope (modeled or parameterized):

  • Terminal illness benefit — embedded, no extra premium, terms ≥ 2 years [S1] [S6] [S8] [S2] [S4]; modeled as claim-timing acceleration.

  • Indexation (RPI) option — per the Options table; modeled via the cumulative indexation factor with take-up behavior in the technical notes [S1] [S6] [S8].

  • Guaranteed insurability option — described; generates new policies at market rates, so it creates no liability on the modeled policy and is not projected [std scope] [S1] [S6] [S8].

  • Waiver of premium — optional rider; 26-week deferral [S1]; a premium-waiver state is sketched in the technical notes but excluded from the base projection [std scope].

Out of scope: critical illness cover and CI riders (guaranteed or reviewable premiums) [S2] [S6] [S8]; one carrier’s fracture and treatment benefits [S6]; children’s covers; free pre-completion covers (free life cover ≤ £300,000 / accidental death benefit ≤ £300,000 at one carrier [S2]; house purchase cover ≤ £500,000 at another [S6]); joint-policy separation and replacement options [S1] [S6]; one carrier’s mortgage repayment guarantee (pays the actual outstanding mortgage balance rather than the notional schedule) [S8]; dual life and joint life second event bases [S9]; renewable/convertible term (not present in any fetched current product [S2] R8); commutation of FIB during payment is described contractually by one carrier but not exercised in the base model [S6].


Variations across insurers#

  1. Packaging. Separate single-shape products ([S2]) vs one policy with three payout bases ([S6]) vs a menu plan with five shapes including income options ([S8]). Composite: one chassis, benefit shape as a parameter — the second of those three structures [S6], which maps cleanly to a model-point field.

  2. Age/term envelope. Two of the three carriers agree closely (entry to 77, expiry by 90, terms 1–50) [S2] [S3] [S7]; the third is much wider (18–88, expiry 89, terms to 72) [S9]. Composite: the two-carrier envelope [S2] [S3] [S7] — two of three insurers, and the tighter, more typical bounds.

  3. Decreasing schedule rate. Client-picked menu 5/7/8/10% ([S4]) vs default 6% or chosen 0–15% ([S8] [S9]) vs fixed rate in the schedule, value unpublished ([S6] [S7]). Composite: client-selected with 6% default (footnote 9). One carrier’s actual-balance mortgage repayment guarantee [S8] is a distinctive design and excluded.

  4. FIB premium under escalation. At one carrier, escalating FIB instalments carry no premium increase [S6]; at a second, income shapes increase premiums × 1.2 [S8]; the third’s family-income product increases premiums × 1.5 [S2]. Composite: FIB escalation excluded entirely — the variation is too wide to standardize honestly.

  5. Indexation loading. Premium multiplier 1.5 at two carriers ([S1] [S2], [S6] [S7]) vs 1.2 at the third ([S8]); RPI floor: <1% no increase ([S1]) vs ≤0% ([S6]) vs 2% minimum applied ([S8]). Composite: ×1.5 (the mode) with the ≤0% floor [S6].

  6. GIO caps. 100% of original cover at two carriers ([S1], [S6]) vs 50% at the third ([S8]); all cap at £200,000. Composite: 100%/£200,000.

  7. Waiver of premium. 26-week deferral, 3-of-6 tasks fallback ([S1]) vs schedule-set deferral, 2-of-6 tasks ([S6]) vs not offered at all ([S8]). Composite: optional rider, 26-week deferral — the published mode; the third carrier shows WOP is not universal [S8].

  8. Suicide clause. Year one ([S1]) vs 12 months ([S6]) vs 12 months from start or restart ([S8]). Substantively identical; composite: 12 months.

  9. Minimum premium. £5/month published at one carrier ([S5]) vs no published value at the other two, one of which references a “minimum premium limit” without giving a value ([S6]). Composite: £5/month, the only public value.

  10. What does not vary. Guaranteed level premiums for life-only cover, embedded terminal illness on the two-limb 12-month definition, no surrender or paid-up values, and expiry without value are uniform across all three insurers [S1] [S2] [S6] [S8] [S9]; the 60-day grace and 30-day cooling-off are documented at two of the three carriers [S1] [S6] (not extracted from the third’s plan details). These are the invariant core of the composite.


Regulatory context#

Prudential — Solvency UK (PRA). The PRA concluded the Solvency II Review with PS15/24 (15 November 2024); Solvency II assimilated law was replaced by PRA rules “in full from the end of 2024”, the reformed regime to be known as “Solvency UK” R5. For a term assurance liability model the operative valuation rules are: the best estimate is the probability-weighted average of future cash-flows, discounted on the relevant risk-free term structure, on realistic assumptions, gross of reinsurance (reinsurance recoverables separate) R1; the projection must include benefit payments, expenses, premiums, intermediary payments and policyholder-charged taxation R2; and the contract boundary for guaranteed-premium term assurance is the full policy term, because the insurer has no unilateral right to reprice — reviewable premium business must instead be tested under the “premiums fully reflect the risks” rules R3. Technical provisions are best estimate plus risk margin REG-R1; the risk margin uses a 4% cost-of-capital rate with a life risk-tapering factor λ = 0.9 (floor 0.25) REG-R4 — cited, not reproduced, in this library.

Conduct — FCA. Pure protection distribution is conducted under ICOBS, which applies to non-investment insurance contracts REG-R11; the customer’s best interests rule is ICOBS 2.5.-1R, sitting alongside PROD 4 product governance and the Consumer Duty R9 REG-R12. The FCA’s pure protection market study (MS24/1) is the current conduct backdrop, examining commission structures, lapse patterns, and the value chain including reinsurer influence R8 R9.

Classification and consumer law. Term assurance is Class I long-term business under the RAO 2001, Schedule 1 Part II R6. Consumer misrepresentation remedies follow the CIDRA 2012 regime (reasonable-care duty; graduated remedies for deliberate/reckless vs careless misrepresentation) REG-R20, which one carrier’s policy remedies mirror contractually [S1]. FSCS protection is 100% of a valid claim with no upper limit [S1].

Tax. Protection policies are written to satisfy the qualifying-policy conditions (one carrier’s conditions reference para 19(3) of Schedule 15 to ICTA 1988 for option compatibility) [S1]; benefits are commonly stated to be free of income and capital gains tax [unverified — not confirmed from a fetched document]. Death benefits paid to the estate may attract inheritance tax unless the policy is written in trust or benefits pass to a spouse/civil partner; trusts are the promoted IHT route [S7]. At insurer level, post-2012 protection business is excluded from BLAGAB and taxed on trade profits under Finance Act 2012 Part 2 — a per-product tax-basis flag, not a cash-flow driver, in this library REG-R17.

Professional standards. Technical actuarial work on UK term assurance (pricing, reserving, technical provisions) falls under FRC TAS 100 v2.0 (effective 1 July 2023) R15 and TAS 200: Insurance v2.0 (effective 1 January 2025) R16.