On 14 February 2014, the Central Bank published a letter recently issued to non-life insurers designated as 'High Impact' (and a selected number designated as 'Medium-High Impact') under PRISM (Probability Risk and Impact SysteM). The Central Bank requests that additional information be provided in relation to certain items in Statements of Actuarial Opinion (of, if firms so decide, in a supplementary letter/report) submitted, going forward. Those items include (a) the rationale used to calculate unearned premium reserve, (b) actual versus expected analysis (which should include an insight into how prior years developed compared to how they were expected to develop) and (c) post balance sheet events (to include commentary and quantification of how these events have been reflected in reserves). If such items are not applicable to the entity, based on its risk profile, this should be stated.