RISK MANAGEMENT IN LIFE INSURANCE



Similar documents
Session 9b L&H Insurance in a Low Interest Rate Environment. Christian Liechti

The future of (Life) Reinsurance Evolution or Revolution?

Solvency Management in Life Insurance The company s perspective

Investment Risk Management Under New Regulatory Framework. Steven Yang Yu Muqiu Liu Redington Ltd

Solvency II. Solvency II implemented on 1 January Why replace Solvency I? To which insurance companies does the new framework apply?

International Financial Reporting for Insurers: IFRS and U.S. GAAP September 2009 Session 25: Solvency II vs. IFRS

UK longevity risk transfer market implications for Asia

Solvency II for Beginners

2. The European insurance sector

UnumProvident. Life Insurance Securitization: An Overview

Preparing for ORSA - Some practical issues Speaker:

This chapter assesses the risks that were identified in the first chapter and elaborated in the earlier chapters of this report.

Preparing for Solvency II Time for asset managers and asset servicers to act. Thierry Flamand Partner Advisory & Consulting Deloitte

FUTURE CHALLENGES FOR THE LIFE INSURANCE INDUSTRY AN INTERNATIONAL PERSPECTIVE

Solvency II and Predictive Analytics in LTC and Beyond HOW U.S. COMPANIES CAN IMPROVE ERM BY USING ADVANCED

SCOR inform - April Life (re)insurance under Solvency II

LIFE INSURANCE CAPITAL FRAMEWORK STANDARD APPROACH

THE LOW INTEREST RATE ENVIRONMENT AND ITS IMPACT ON INSURANCE MARKETS. Mamiko Yokoi-Arai

Solvency II Standard Model for Health Insurance Business

Rating Methodology for Domestic Life Insurance Companies

Scenarios and Strategies from an International Player Viewpoint. Gilles Benoist, CEO, CNP Assurances. Introduction

INSTITUTE AND FACULTY OF ACTUARIES EXAMINATION

R&I Rating Methodology by Sector

Society of Actuaries in Ireland

Regulations in General Insurance. Solvency II

THE INSURANCE BUSINESS (SOLVENCY) RULES 2015

Regulatory Capital Requirements for U.S. Life Insurers

Olav Jones, Head of Insurance Risk

Solvency II and key considerations for asset managers

Prudent Risk Management of Variable Annuities in the US. Senior Vice President and Actuary Prudential Annuities

Reinsurance: What? Who? Why? How?

The package of measures to avoid artificial volatility and pro-cyclicality

Effective Financial Planning for Life Insurance Companies

Asset/liability Management for Universal Life. Grant Paulsen Rimcon Inc. November 15, 2001

Standard Life plc. Solvency II and capital insight session

SOLVENCY II HEALTH INSURANCE

Solvency Assessment and Management: Capital Requirements Discussion Document 58 (v 3) SCR Structure Credit and Counterparty Default Risk

MANAGING RISK IN LIFE INSURANCE: A STUDY OF CHAGING RISK FACTORS OVER THE LAST 10 YEARS IN TAIWAN AND DRAWING LESSONS FOR ALL

Risk-Based Capital. Overview

Assessing Sources of Funding for Insurance Risk Based Capital

ING Insurance Economic Capital Framework

Solvency II benchmarking survey

Enterprise Risk Management in a Highly Uncertain World. A Presentation to the Government-University- Industry Research Roundtable June 20, 2012

Stress Testing: Insurance Companies in Canada

COMMISSION DELEGATED DECISION (EU) / of

INTRODUCTION RESERVING CONTEXT. CHRIS DAYKIN Government Actuary GAD, United Kingdom

Projection of the With-Profits Balance Sheet under ICA+ John Lim (KPMG) & Richard Taylor (AEGON) 11 November 2013

Consultation on Review of Participating Fund Business for Life Insurers

How To Become A Life Insurance Agent

Measuring performance Update to Insurance Key Performance Indicators

Embedded Value Report

Variable Annuities. Society of Actuaries in Ireland Evening Meeting September 17, 2008

Considerations on the Discount Rate in the Cost of Capital method for the Risk Margin

Finance for growth, the role of the insurance industry

Variable Annuities Risk Management

THE CHALLENGE OF LOWER

INTEREST RATE RISK IN THE BANKING BOOK

D4: How to Operate in Low Interest Rate Environment - Japan Case Study

ERM from a Small Insurance Company Perspective

INVESTMENT FUNDS: Funds investments. KPMG Business DialogueS November 4 th 2011

The Empire Life Insurance Company

CEIOPS Preparatory Field Study for Life Insurance Firms. Summary Report

The Investment Implications of Solvency II

Investment in insurance-linked securities. Valuation and modeling approaches for European insurers under Solvency II

Financial stability, systemic risk & macroprudential supervision: an actuarial perspective

Asset-Liability Management

NEDGROUP LIFE FINANCIAL MANAGEMENT PRINCIPLES AND PRACTICES OF ASSURANCE COMPANY LIMITED. A member of the Nedbank group

Pricing exercise based on a collection of actuarial assumptions Assumptions generally divided into two sets

Hedging at Your Insurance Company

EIOPA Stress Test Press Briefing Frankfurt am Main, 4 July 2011

Life Insurance risk management in the Insurance company : CSOB case studies

Liability Driven investment by insurers: Topmost priority

The standard formula requires further adjustments

Economical Insurance reports financial results for First Quarter 2015

Direction. 3. The FSA directs that the rule listed below does not apply to the firm.

SOA Annual Symposium Shanghai. November 5-6, Shanghai, China. Session 2a: Capital Market Drives Investment Strategy.

Least Squares Monte Carlo for fast and robust capital projections

ALM with ultra-low interest rates -(Life) Insurance Perspective

EIOPA Risk Dashboard March 2015 Q data PUBLIC. EIOPA-FS-15/209 Frankfurt, 20th March 2015

SOLVENCY II LIFE INSURANCE

PNB Life Insurance Inc. Risk Management Framework

Asset Liability Management Risk Optimization Of Insurance Portfolios

Autumn Investor Seminar. Workshops. Managing Variable Annuity Risk

FINANCIAL REPORTING FOR LIFE INSURANCE BUSINESS. V Rajagopalan R Kannan K S Gopalakrishnan

LIFE INSURANCE RATING METHODOLOGY CREDIT RATING AGENCY OF

Rating Methodology by Sector. Life Insurance

Session 16, Investment Capital Charges, A Top-Down Observable Price Approach Moderator: Mark Yu, FSA, MAAA

Transcription:

RISK MANAGEMENT IN LIFE INSURANCE ASSAL 2015 Regional Training Seminar for Insurance Supervisors of Latin America Augusto Diaz-Leante / SVP Iberia & Latin America

Agenda Risk Management in Life Insurance Agenda I. Tough times for the industry II. III. Solvency II impact Risk/Capital Management Solutions through Life Reinsurance Augusto Díaz-Leante 2

I. Tough times for the industry Is Europe getting close to Japan? It was not a compound interest, but a drop in the interest rate in Japan triggered relevant consequences Companies could not reinvest mature bonds into new assets with rates as high as before Investment return of insurance companies were lower than policy interest rate It took more than 20 years and the failure of 8 insurers to lower its guaranteed rates and shorten duration mismatches Japanese companies have to be more than 10 years absorbing losses form saving business Asset mix was conducted to a lower exposure on stock Exchange "Compound interest is the eighth wonder of the world. He who understands it, earns it he who doesn't pays it" Christine Lagarde (IMF) showed her concern about the impact of low interest rates for European insurers Augusto Diaz-Leante 3

I. Tough times for the industry The serious concern of the low rate of interest Stress test conducted by EIOPA in 2014 showed European life insurers vulnerability to a Japanese-like scenario with a prolonged period of low interest rates The Industry has 4.4 trillion invested in the European private sector Insurers are the largest institutional investor 50 Securitized 40 credit 30 20 10 0 Corporate bonds Core sovereign bonds European equities Source: http://blog-imfdirect.imf.org/2015/05/05/european-life-insurers-unsustainable-business-model 2014 MCEV of the Munich Re German life primary insurance drop by - 1.916m. The change was driven by both the decrease in PVFP and the increase on TVFOG and it was partially offset by the positive effect of tightening credit spreads. Augusto Diaz-Leante 4

II. Solvency II impact Supervision and new regulations are one of the main global challenges for our industry USA RBC, Solvency Modernization Initiative (SMI), ORSA 2015 Mexico Insurance and Surety Institutions Law (LISF), 2015 (2016 grace period) Canada Own Risk and Solvency Assessment (ORSA), 2014; further evolution of regulatory capital model Brazil RBC, piecewise implementation since 2007 Europe Solvency II, Year: 2016 (2014 preparatory phase) Israel Will implement a regimen similar to Solvency II in 2017 Illustrative, no comprehensive overview Source: Munich Re Chile RBC, 2018 (phasing in until 2018) South Africa Solvency Assessment and Management (SAM), 2016 (2014 preparatory phase) A global trend towards riskbased supervision is clearly visible Source: 2015 KPMG International Cooperative Augusto Diaz-Leante 5

II. Solvency II impact Solvency II impacts each and every aspect of an Insurance company Product & Investments Development of products balancing capital/client demand Change asset allocation and asset mixed Competitiveness Increased pressure on smaller, less diversified players; being global means a competitive advantage High cost of compliance raising barriers to entry Transparency Enhanced comparability between insurance companies across different business models and countries Predefined reporting templates should ensure market-wide consistency Governance Necessary for integrating capital model implications in business decisions and development of multidimensional and quantified stress test New roles (CRO) and new perceptions of the old ones Business opportunities through reinsurance Risk transfer from insurer to well-diversified reinsurer beneficial for both Financial strength of reinsurer to provide a clearer competitive edge Augusto Díaz-Leante 6

II. Solvency II impact, which implies relevant changes If you change the way the game is scored, you change the way the game is played (Equity analyst) Fundamental Changes to Financial Statements, Risk Management and Capital Requirements Internal Model of Munich Re developed in the last decade to meet the rising risk management requirements Solvency: (Europe: Solvency I to Solvency II) Risk Governance Stability More economic focus More transparency but More complexity More data and more load work More volatility Augusto Díaz-Leante 7

III. Risk/Capital Management Solutions through Reinsurance Munich Re already provides r/i solutions under the new environment, for instance: Unit Linked Income Stabilization Lapses Earnings Stabilization Interest Rate Solution Longevity Augusto Diaz-Leante 8

Annual Mortality Rate III. Risk/Capital Management Solutions through Reinsurance Smoothing the Longevity Shock Historic & Projected Annual Population Mortality Rates for a Dutch Male Age 70 3.25% 2.75% 2.25% 1.75% 1.25% 0.75% 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 2028 2030 Historic Realised SHOCK! Potential Standard Formula Reinsurance Impact Years AG2014 Projection 80% AG2014 Projection AG2014 Projection + 2% p.a. Improvement Standard Formula vs Actual Risk Systemic longevity risk develops as persistent annual reductions in rates of mortality (i.e. improvements) Solvency II standard formula simplifies the representation of the risk as a flat 20% fall in all future mortality rates A transaction providing a payout against extreme falls in mortality rates in early years may provide a standard formula capital benefit Transaction may reference topopulation rates rather than portfolio experience as a company could define their mortality basis by reference to population mortality Source of historic data: Centraal Bureau voor de Statistiek AG2014 is the best estimate mortality table for the Dutch population provided by Royal Actuarial Association (Koninklijk Actuarieel Genootschap, AG) & Actuarial Institute (AI) in Netherlands, http://www.ag-ai.nl/download/20475-ag2014.xls Augusto Díaz-Leante 9

III. Risk/Capital Management Solutions through Reinsurance and therefore reducing the Longevity s SCR BEL s Fluctuation -EXAMPLE Standard Formula vs Actual Risk SCR without Reinsurance SCR = 20 SCR with Reinsurance SCR = 10 120 100 80 Systemic longevity risk develops as persistent annual reductions in rates of mortality (i.e. improvements) Solvency II standard formula simplifies the representation of the risk as a flat 20% fall in all future mortality rates BEL =100 100% Table BEL =120 80% Table BEL =110 90% Table Solvency II Liability -20% Mortality (Stress BEL) -10% Mortality (Reinsurance BEL) 60 40 20 A transaction providing a payout against extreme falls in mortality rates in early years may provide a standard formula capital benefit Transaction may reference to population rates rather than portfolio experience as a company could define their mortality basis by reference to population mortality Augusto Díaz-Leante 10

IV. Risk/Capital Management Solutions through Reinsurance Protecting against the Mass Lapse Risk Cost of Lapses Scope for 1 Year Capital Relief Old SCR New SCR Lapse stress equal to maximum of 3 lapse scenarios (persistent decrease, persistent increase and instant shock) For policies with lapse sum at risk (surrender benefit > reserve) mass lapse is typically the highest stress 40% mass lapse stress is highest when annual lapse rates 50% duration is less than 40% For portfolios with positive lapse sum at risk and long term lapse assumptions significantly below 10%, full relief should be available for a significant layer of mass lapse up to 40% Solvency II Lapse Capital Requirement = MAX [ -50% Lapse, +50% Lapse, 40%Mass Lapse ] Augusto Diaz-Leante 11

III. Risk/Capital Management Solutions through Reinsurance A new era for all the players in the industry Insurance margins should consider the COST OF CAPITAL (not only biometric risk and financial margin) Under new regulations (risk based), business losses will be somehow reflected in TODAY s Balance Sheet. Insurers should respond with : Proper ALM measures New product design (more market oriented) Different asset mix As IMF said, Regulators should help companies to: Promptly tackle the challenges facing life insurers and encourage them to offer guarantees more market oriented. Strength transparency including through the publication of comprehensive stress test results There are lot of ways to lose money in insurance, and the industry never ceases searching for new one. Reinsurance can help insurers bearing the current environment through different RISK management solutions as CAPITAL matters always involving the Supervisor for its specific approval in advance! Augusto Diaz-Leante 12

RISK MANAGEMENT IN LIFE INSURANCE ASSAL 2015 Regional Training Seminar for Insurance Supervisors of Latin America Augusto Diaz-Leante / SVP Iberia & Latin America Adiazleante@municre.com