下一代保险监管：为未来提供资源

by Carlos Lopez Moreira, Jordan Iilonga Simon, JefferyYong February 2026 FSI Insights are written by members of the Financial Stability Institute (FSI) of the Bank for InternationalSettlements (BIS), often in collaboration with staff from supervisory agencies and central banks. The papersaim to contribute to international discussions on a range of contemporary regulatory and supervisory Authorised by the Chair of the FSI, Fernando Restoy and the Chair of the IAIS Executive Committee,Toshiyuki Miyoshi. This publication is available on the BIS website (www.bis.org). To contact the BIS Global Media and PublicRelationsteam,pleaseemailmedia@bis.org.Youcansignupforemailalertsat ISSN 2522-249X (online)ISBN 978-92-9259-924-9 (online) Contents Executive summary ........................................................................................................................................................................... 1Section 1 – Introduction ................................................................................................................................................................. 3Section 2 - Challenges..................................................................................................................................................................... 5Section 3 - Identification of resource needs .......................................................................................................................... 9Section 4 - Sources of funding ..................................................................................................................................................13Section 5 - Allocation of funding and skills/expertise................................................................................................... 157 The next generation of insurance supervision – resourcing the Executive summary Insurance supervisory resources are fundamental to enable supervisors to fulfil their mandateseffectively and to respond to a changing supervisory and insurance market landscape.Yet adequate resourcing of insurance authorities and cost efficiency are becoming more challenging given regulatoryreformsunderway,technological advancements and broader macroeconomic,geopolitical anddemographic trends. Furthermore, as budgetary discipline faces greater scrutiny and expectations foraccountability rise, pressures to promote competitiveness and reduce compliance costs further challenge mandates.Supervisors should have adequately skilled personnel as well as enough financial andtechnological resources to perform their functions effectively. As these resources are interconnected, they Basedon a survey of 23 insurance supervisors covering different geographies and economies, supervisors face challenges commonly encountered by public sector entities.Factors such as less competitive remuneration vis-à-vis the private sector, linkage of pay scales to public sectorrules, rigid hiring processes and budget constraints limit supervisory authorities’ ability to attract and retainskilled personnel. The link to public sector rules can be a challenge for both authorities that are fully fundedindependently and those reliant on public funding. In certain jurisdictions, the resource challenge is further Supervisorsalso face challenges in securing adequate and stable funding.This can significantly hinder their ability to fulfil their core responsibilities. Budgetary constraints may limitsupervisors’ capacity to invest in information technology (IT), build capacity or address emerging risks.Constrained financial resources can also limit authorities’ ability to address the aforementioned human A sound resource management approach, involving clear identification of resource needs and effective allocation across supervisory activities, is essential to address these challenges.Most surveyed authorities identify financial resource needs through their annual budgeting process, guided byinstitutional priorities, with some adopting multi-year budget planning. Supervisory resource needs mayadditionally be informed by insurers’ risk ratings or scenario analysis as well as by gaps between 1JordanIilonga Simon(jsimon@namfisa.com.na),Namibia Financial Institutions Supervisory Authority;Jeffery Yong(Jeffery.Yong@bis.org), Bank for International Settlements; Carlos Lopez Moreira (Carlos.LopezMoreira@iais.org), InternationalAssociation of Insurance Supervisors. We are grateful to Juan Carlos Crisanto, Jonathan Dixon and Conor Donaldson for helpful transition to risk-based supervision or International Financial Reporting Standard (IFRS) 17 implementation– require careful identification of both human and financial resources, including for investments in training, The sources of funding for insurance supervisors vary across jurisdictions.Most rely primarily on industry fees and levies as their main funding sources. Authorities that are part of centralbanks are typically