Transcript Slide 1
Dan Barron FSA MAAA FIlAA CERA
November 2010
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Objectives
To explore the impact of SII on actuaries
To raise questions about the direction of
the actuarial profession
To highlight some challenges actuaries
will face in the coming years
To suggest some areas where actuaries
should start focusing
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The Profession’s Dependence on
the Insurance Industry
Approximately 90% of actuaries in Israel work in the
insurance industry as employees, consultants or
regulators
To a lesser extent this is true of most actuaries
around the world
The profession has for the most part not succeeded
in its objective of breaking out of its traditional roles
○ In some areas the role of the actuary has been reduced
○ On the other hand:
Sophistication of actuarial work continues to increase
Significant activity within the larger actuarial associations
Future of the profession is very much tied to future of
insurance industry and the regulatory environment
○ To understand where the direction of the profession we
need to understand where the industry is going
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Other Developments Affecting
Actuaries
IFRS 4 Phase II (and IFRS 9)
Changes to MCEV
Evolving national (UK, USA) and
international actuarial standards
Technologies Circular in Israel
Continued development of the risk
management profession
○ But, continuing financial crisis and the questions
raised around risk management
○ Promotion of actuaries as risk managers (CERA)
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Impact of Solvency II
SII represents a major change for insurance
companies in respect of financial, risk and
capital management
Actuaries have a key role to play in SII
○ Within the specific activities defined for them
○ Opportunity to take a more significant role in risk
management of insurance companies
There are huge technical and process
challenges just to fulfill the specific actuarial
roles within SII
○ The “black box” is dead
○ Move into the “grey zone”
Making a serious impact on strategy, capital
and risk management will require a big effort
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Four core functions under SII
Risk management
○ By far the broadest role within SII
Compliance
○ Part of Internal Control
Internal Audit
○ Does not represent a significant change from
current Israeli model
Actuarial
○ Change in role from existing AA concept
opining on reserves
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Qualifications Required to Carry
out the Actuarial Function
Directive:
○ “Sufficient knowledge of actuarial and financial
mathematics”
○ “Able to demonstrate relevant experience and expertise
with applicable professional and other standards”
Level II Guidance (CEIOPS)
○ Actuarial function safeguard measure to ensure “expert
technical actuarial advice” provided to decision makers
(Doesn’t represent an opinion to the public)
○ Not based on appointed/responsible actuary model
No requirement to be an actuary to carry out
actuarial function
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Actuarial Function
Calculate technical provisions
Opine on the overall underwriting policy
Opine on the adequacy of reinsurance
arrangements
Contribute to the effective
implementation of the risk management
system
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Technical Provisions
Actuarial function responsible for appropriateness,
accuracy, completeness and credibility of data
Data auditing responsibility of internal audit
Best Estimate + Risk Margin
Will current MCEV basis continue to be sufficient for best
estimate?
Risk margin approach defined
○ In contrast to IFRS 4 II
Split of reserves into best estimate and risk margins
Will need to be able to reconcile to current basis, IFRS 4 II and
MCEV
Ultimate responsibility for reserves lies with management
Actuarial report must provide sufficient information so that they
can form their own opinion
○ Need to inform management as to the reliability and adequacy of
reserves and level of uncertainty
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Underwriting Policy
Primarily relates to providing an opinion with
respect to adequacy of premiums
Does not appear to be a major change from
current practice
Also needs to address other factors
which can affect company’s risk
exposure
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Reinsurance Arrangements
Opinion with respect to adequacy of the
reinsurance and other risk mitigation
techniques in respect of the underwriting
policy
Represents a significant broadening of the
traditional role of the actuary particularly in the
general insurance arena
Key component of insurance company risk
management
Adequacy of calculation of reinsurance
reserves
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CEIOPS: Open Issues
Should a common set of technical standards be
developed?
If so, who should develop them?
Current leaning is that CEIOPS should issue European
actuarial standards
Should CEIOPS provide Level 2 guidance on the
scope of the tasks within the Actuarial Function?
High level guidance provided
Does CEIOPS need to provide Level 2 guidance
on structure and content of annual actuarial
reporting?
Appears that they will leave it to local regulators or
companies
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Contribution to Risk Management
SCR standard model
Internal model
Responsibility of Risk Management
○ “to ensure that the model is seen as a widelyunderstood risk management tool within the
business and not purely a mathematical
model”
ORSA
ALM
Risk mitigation
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Internal Models
Internal models are not required by SII but
they are going to come
The only question is when
5 key criteria for acceptance of models
Data quality
Calibration
Validation
Documentation
“Embeddedness” (usage)
These criteria should form the foundation
for development of internal models
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Regulatory Submissions of
Policies and Rates
Article 21 States that:
○ “Member States shall not require the prior
approval or systematic notification of general
and special policy conditions, of scales of
premiums, of the technical bases, used in
particular for calculating scales of premiums
and technical provisions...”
Will
the Israeli regulator abide by this?
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Pricing and Profit Testing
Allowance for risk and capital
Regulatory or economic capital?
Challenge in Israeli product environment
with long term guarantees
Capital Allocation
Needs to be down to level of pricing
Cost of Capital
Is standard formula basis appropriate?
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Beyond QIS5
Start thinking in risk management terms
Change measurement paradigm from
single number to range/distribution
Assess data requirements
Assess system capabilities
Technologies Circular, SII, IFRS 4 II
Internal model?
Upgrade documentation & communication
processes
Get out of the “black box”
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