Lotte Non-Life Insurance returned to profit in the second quarter, posting net income of 1.3 billion won after a loss in the previous quarter as underwriting profit held steady at 26.5 billion won and investment losses narrowed, though they remained at 23.5 billion won. The insurer said upgraded actuarial assumption rules reduced Contractual Service Margin amortization during the quarter, but the impact was contained; CSM fell by 265.9 billion won from the prior quarter to 2.2431 trillion won. Capital indicators improved, with the preliminary core capital K-ICS ratio rising 16 percentage points to -5.4%, the core capital deficit shrinking to 91 billion won, net assets increasing by 288.8 billion won to 993.5 billion won on stronger insurance-contract OCI, and the total K-ICS ratio holding at 161.9%. The company said higher 20-year Korean Treasury yields, which reached 4.3% at the end of June, caused temporary valuation losses on principal-protected interest-bearing and some foreign-currency assets. The rebound in solvency metrics remains relevant as the insurer works through a pending change in its largest shareholder and continues to prioritize capital soundness.