{
  "source": "IRCSL Industry Highlights Q2 2026, pages 1\u20133",
  "sourceUrl": "https://ircsl.gov.lk/bfd_download/industry-performance-q2-2026/",
  "sourceSha256": "b434a2726a7f4c720f3e44cc5d0022b0cd3a3e7224cd005ef5a2fe7322712c51",
  "accessedAt": "2026-10-20",
  "flowPeriod": "Q2-labelled current and revised comparator; flow start unspecified, no annualisation",
  "formula": "100*(current/comparative-1)",
  "growthPercent": {
    "life_premium_growth": 19.3,
    "life_pbt_growth": -9.85,
    "general_premium_growth": 21.75,
    "general_pbt_growth": 30.69
  },
  "reportedGeneralReturnRatios": {
    "2025": {
      "ROA": 8.6,
      "ROE": 20.25
    },
    "2026": {
      "ROA": 7.12,
      "ROE": 17.42
    }
  },
  "ratioMethod": "Source-reported; not recomputed from ending stocks",
  "raw": {
    "source": "https://ircsl.gov.lk/bfd_download/industry-performance-q2-2026/",
    "source_sha256": "b434a2726a7f4c720f3e44cc5d0022b0cd3a3e7224cd005ef5a2fe7322712c51",
    "accessed": "2026-10-20",
    "unit": "LKR thousand",
    "publicationDate": null,
    "revisionDate": null,
    "revisionNote": "Note 5: certain figures in the previous Q2 2025 submission revised. Original and revision publication days not stated.",
    "rows": [
      {
        "id": "direct_gwp",
        "current_2026": 222058685,
        "comparative_2025": 184545375,
        "population": "direct insurance",
        "basis": "Q2 release flow; start unspecified"
      },
      {
        "id": "life_gwp",
        "current_2026": 127989644,
        "comparative_2025": 107283407,
        "population": "life insurance",
        "basis": "Q2 release flow; start unspecified"
      },
      {
        "id": "general_gwp",
        "current_2026": 94069041,
        "comparative_2025": 77261968,
        "population": "general insurance",
        "basis": "Q2 release flow; start unspecified"
      },
      {
        "id": "life_pbt",
        "current_2026": 9596282,
        "comparative_2025": 10645140,
        "population": "life insurance",
        "basis": "Q2 release flow; start unspecified"
      },
      {
        "id": "general_pbt",
        "current_2026": 15582397,
        "comparative_2025": 11923386,
        "population": "general insurance",
        "basis": "Q2 release flow; start unspecified"
      },
      {
        "id": "life_assets",
        "current_2026": 1119957589,
        "comparative_2025": 990567527,
        "population": "life insurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "general_assets",
        "current_2026": 378950255,
        "comparative_2025": 305399396,
        "population": "general insurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "life_government_debt",
        "current_2026": 580155691,
        "comparative_2025": 516067506,
        "population": "life insurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "general_government_debt",
        "current_2026": 125071112,
        "comparative_2025": 112339801,
        "population": "general insurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "reinsurance_government_debt",
        "current_2026": 8430588,
        "comparative_2025": 8787134,
        "population": "reinsurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "sector_assets",
        "current_2026": 1510118890,
        "comparative_2025": 1308840164,
        "population": "insurance including reinsurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "life_deposits",
        "current_2026": 137567894,
        "comparative_2025": 110138851,
        "population": "life insurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "general_deposits",
        "current_2026": 33619952,
        "comparative_2025": 28600596,
        "population": "general insurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "general_reinsurance_receivable",
        "current_2026": 69580267,
        "comparative_2025": 26567692,
        "population": "general insurance",
        "basis": "end Q2 stock"
      },
      {
        "id": "life_claims",
        "current_2026": 51172428,
        "comparative_2025": 50393893,
        "population": "life insurance",
        "basis": "Q2 release claims; start and gross/net basis unspecified"
      },
      {
        "id": "general_claims",
        "current_2026": 37444633,
        "comparative_2025": 30832099,
        "population": "general insurance",
        "basis": "Q2 release claims; start and gross/net basis unspecified"
      },
      {
        "id": "general_motor_claims",
        "current_2026": 24971135,
        "comparative_2025": 17732473,
        "population": "general insurance motor",
        "basis": "Q2 release claims; start and gross/net basis unspecified"
      }
    ],
    "reported_ratios": {
      "general_roa_percent": {
        "2026": 7.12,
        "2025": 8.6
      },
      "general_roe_percent": {
        "2026": 17.42,
        "2025": 20.25
      },
      "life_car_percent": {
        "2026": 313,
        "2025": 345
      },
      "general_car_percent": {
        "2026": 286,
        "2025": 297
      }
    },
    "ditwah_january": {
      "source": "https://ircsl.gov.lk/bfd_download/press-release-ircsl-spearheads-rapid-insurance-relief-efforts-following-cyclone-ditwah-devastation-claims-surpass-24500-with-total-value-exceeding-rs-58-5-billion/",
      "publicationDate": "2026-01-23",
      "observationDate": "2026-01-19",
      "received_claim_count": 24549,
      "admitted_claim_count": 18434,
      "estimated_reported_value_lkr": 58493768266,
      "paid_including_advances_and_exgratia_lkr": 5139884790,
      "interpretation": "Received estimates and paid including advances/ex-gratia; not final incurred cost or settled-claim count."
    },
    "union_assurance": {
      "source": "https://unionassurance.com/wp-content/uploads/2026/08/UAL-June-2026-Interim.pdf",
      "inspection": "web PDF text; direct byte request returned403; no file hash claimed",
      "period": "six months ended 30 June2026 versus same2025",
      "signedDate": "2026-08-14",
      "publicationDate": null,
      "unit": "LKR thousand",
      "gwp": [
        13389768,
        11604833
      ],
      "pbt": [
        723879,
        1078383
      ],
      "pat": [
        504239,
        802999
      ],
      "comparability": "Single life insurer. PBT prior includes170818 share of associate results, currentzero. Neither sector census nor general-insurance Ditwah outcome."
    }
  }
}