The BSE Limited, on October 14, 2026, communicated revised formats for publishing unaudited and audited quarterly financial results by listed life insurers, general insurers, health insurers and reinsurers. The update follows IRDAI Circular No. IRDAI/F&I/CIR/MISC/92/7/2026 dated July 8, 2026, the IRDAI (Actuarial, Finance and Investment Functions of Insurers) (Amendment) Regulations, 2026, and SEBI’s Master Circular dated January 30, 2026.
Insurers and reinsurers must download the revised Integrated Filing Financials – Insurance Companies Ind AS Excel utility from the BSE Listing Centre and submit the corresponding XML file through the prescribed XBRL filing facility. The download path is Listing Compliance → XBRL → XBRL → Excel Utility → Integrated Filing (Finance)_Insurance Companies Ind AS. The submission path is Listing Compliance → XBRL → E-filing → Integrated Financial Result → Integrated Financial Result IND AS.
Listed insurers granted forbearance for FY 2026–27 from implementing Ind AS, and required to prepare financial statements under Schedule II of the IRDAI (Actuarial, Finance and Investment Functions of Insurers) Regulations, 2024, must continue publishing financial results under the existing IRDAI circulars dated October 25, 2016, and January 30, 2017. Queries may be directed to the relevant BSE team through the Listing Centre or at [email protected].
[BSE Notice No. 20261014-25]
