An insurance enterprise shall review its financial position, financial performance, and cash flows and analyze reasons for changes, which shall cover at minimum the following:1. Financial position: The reasons for, and impact of, any significant change over the most recent 2 fiscal years in its assets, liabilities, or equity. Where the impact is significant, describe further how the insurance enterprise plans to respond. (Form 17)2. Financial performance: Analyze the components of profit or loss for continuing operations, important transactions, non-transaction matters and changes in economic environment that affect their changes in the most recent 2 fiscal years. When there is significant change in income or cost, describe the main reasons for the change. If major changes in operating policy, market condition or other internal or external factors that have already occurred or are expected to occur that will significantly increase or decrease the income or expenses of the continuing operations, describe the facts and impact thereof. (Form 18)