{
  "audit_date": "2026-10-25",
  "evidence_cutoff_unchanged": "2026-10-14",
  "scope": "File integrity, scoring arithmetic, source/claim joins and recorded review approval; not fresh primary-source re-verification of all eight countries.",
  "published_assessment_checks": [
    {
      "iso3": "GHA",
      "published_score": 4,
      "dimension_scores": [
        5,
        5,
        5,
        4,
        3
      ],
      "weighted_index_recomputed": 4.4,
      "index_matches": true,
      "country_source_joins_valid": true,
      "country_claim_joins_valid": true,
      "review_approved": true,
      "country_report_exists": true,
      "open_gaps": [
        "Representative direct life-insurer and full market audited coverage remain incomplete.",
        "Actual successful supervisory review/enforcement across the material market is not established.",
        "SIC audit qualification concerns IAS28 associate information and must remain disclosed."
      ]
    },
    {
      "iso3": "KEN",
      "published_score": 4,
      "dimension_scores": [
        4,
        4,
        5,
        4,
        4
      ],
      "weighted_index_recomputed": 4.1,
      "index_matches": true,
      "country_source_joins_valid": true,
      "country_claim_joins_valid": true,
      "review_approved": true,
      "country_report_exists": true,
      "open_gaps": [
        "Full as-issued equivalence/current carve-out inventory remains unestablished; D1 held4.",
        "Representative standalone general-insurer audit coverage remains incomplete; D4 held4.",
        "Concrete complete enforcement/reconciliation architecture for5 not established.",
        "Exact publication dates remain blank where unverified; actual review/access date18October2026, observation14October2026."
      ]
    },
    {
      "iso3": "NGA",
      "published_score": 4,
      "dimension_scores": [
        4,
        5,
        5,
        4,
        3
      ],
      "weighted_index_recomputed": 4.1,
      "index_matches": true,
      "country_source_joins_valid": true,
      "country_claim_joins_valid": true,
      "review_approved": true,
      "country_report_exists": true,
      "open_gaps": [
        "Representative national audited coverage and audited domestic reinsurer sampling remain incomplete.",
        "Actual review/enforcement outcomes across the material market are not independently verified.",
        "Authenticated complete as-issued legal/carve-out map is not established for D1=5.",
        "No wholesale formal repeal of every2022 IFRS4 prudential clause is claimed."
      ]
    },
    {
      "iso3": "RWA",
      "published_score": 4,
      "dimension_scores": [
        4,
        5,
        5,
        3,
        3
      ],
      "weighted_index_recomputed": 3.8,
      "index_matches": true,
      "country_source_joins_valid": true,
      "country_claim_joins_valid": true,
      "review_approved": true,
      "country_report_exists": true,
      "open_gaps": [
        "Full as-issued technical equivalence and subsequent amendment inventory remain unestablished; D1 held4.",
        "Representative market-coverage proxy remains unestablished; D4 held3 despite local life/non-life examples.",
        "Active BNR market-wide supervisory review/enforcement evidence was not directly opened; D5 held3.",
        "Sanlam published local audit text is named and dated but has no handwritten signature reproduced; Mayfair decisive local audit independently verified."
      ]
    },
    {
      "iso3": "SYC",
      "published_score": 3,
      "dimension_scores": [
        4,
        4,
        4,
        3,
        2
      ],
      "weighted_index_recomputed": 3.4,
      "index_matches": true,
      "country_source_joins_valid": true,
      "country_claim_joins_valid": true,
      "review_approved": true,
      "country_report_exists": true,
      "open_gaps": [
        "Full current legal-equivalence/exemption/amendment chain; FSA decision is primary but not a complete statutory map.",
        "Actual second mandatory annual reporting cycle and absence of later blanket implementation relief.",
        "Additional local issuer/standalone life/reinsurer audits and quantitative market coverage.",
        "SACOS manual life-system reconciliation dependence and stale first-set/2023 policy wording.",
        "IFRS17-specific operational supervisory return/bridge/review rather than general inspection activity."
      ]
    },
    {
      "iso3": "ZAF",
      "published_score": 4,
      "dimension_scores": [
        4,
        4,
        5,
        4,
        3
      ],
      "weighted_index_recomputed": 3.95,
      "index_matches": true,
      "country_source_joins_valid": true,
      "country_claim_joins_valid": true,
      "review_approved": true,
      "country_report_exists": true,
      "open_gaps": [
        "Full current branch/Lloyd\u2019s reporting equivalence and precise statutory perimeter.",
        "Quantified material local life/non-life/reinsurance coverage before D4=5.",
        "Full reopened current JSE/supervisor outcomes and material-market coverage before D5=4/5.",
        "Old Mutual Limited2024 group source remains inaccessible and is not counted."
      ]
    },
    {
      "iso3": "TZA",
      "published_score": 4,
      "dimension_scores": [
        4,
        5,
        5,
        4,
        3
      ],
      "weighted_index_recomputed": 4.1,
      "index_matches": true,
      "country_source_joins_valid": true,
      "country_claim_joins_valid": true,
      "review_approved": true,
      "country_report_exists": true,
      "open_gaps": [
        "Full as-issued equivalence and later regulatory-bridge amendments remain unestablished; D1 held4.",
        "Representative audited life-market sample remains absent; D4 held4.",
        "Actual broad-market supervisory review/reconciliation/enforcement outcomes remain unverified; D5 held3.",
        "No blanket extension was identified in bounded primary-source checks; search attempts do not justify an exhaustive absence assertion."
      ]
    },
    {
      "iso3": "ZWE",
      "published_score": 4,
      "dimension_scores": [
        4,
        4,
        5,
        3,
        4
      ],
      "weighted_index_recomputed": 3.8,
      "index_matches": true,
      "country_source_joins_valid": true,
      "country_claim_joins_valid": true,
      "review_approved": true,
      "country_report_exists": true,
      "open_gaps": [
        "Original PAAB requirement, precise exemptions and any formal relief.",
        "Separate local life and additional material non-life/reinsurer audits with quantified coverage.",
        "Closure of Fidelity\u2019s material IFRS17 model/data and IAS21 qualifications.",
        "Later pre-cutoff closure of low funeral/micro compliance and missing funeral-sector reports.",
        "Sustained embedded IFRS17 review/enforcement or full formal prudential reconciliation before D5=5."
      ]
    }
  ],
  "scores_changed": false
}