Since the collection of 2009 data, the scope of the OECD Global Insurance Statistics questionnaire has been expanded. These changes led to the collection of key balance sheet and income statement items for direct insurance and reinsurance sectors, such as: gross claims paid, outstanding claims provision (changes), gross operating expenses, commissions, total assets, gross technical provisions (of which: unit-linked), shareholder equity, net income.

In 2016, a new supervisory framework for insurance and reinsurance companies was implemented in the European Union (EU) and the European Economic Area (EEA). This framework includes harmonised reporting requirements across EU/EEA countries. These requirements led to changes in national data collection, which may hamper the data comparability with the ones collected before 2016 for some countries which only collect data with the Solvency II framework.

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