LDTI: New measures, new perspective

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In transition , PwC US Mar 20, 2020

PwC considers several commonly reported life insurance KPIs, how LDTI may affect them, and how companies may need to respond.

Overview

Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI) has the potential to significantly impact the stability and trajectory of how profits are reported over the lifetime of insurance contracts. LDTI not only will impact companies’ financial statements, but also the key performance indicators (“KPIs”) they use to run their businesses and that shape how analysts and investors evaluate them. As companies progress with their implementation efforts, their focus is starting to shift from the impact on net income and total equity to a broader range of KPIs.

This report considers several commonly reported KPIs, how LDTI may affect them, and how companies may need to respond.

To learn more about LDTI, please contact:

Matt Adams

Insurance Practice Leader, New York, PwC US

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Richard de Haan

Global Actuarial Leader, PwC US

Email

David Honour

Actuarial Principal, PwC US

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Michael Lockerman

Actuarial Principal, PwC US

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Don Seto

Partner, Capital Markets and Accounting Advisory Services, PwC US

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David Knipe

Director, Capital Markets and Accounting Advisory Services, PwC US

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Matt Adams

Matt Adams

US Insurance Practice Leader, PwC US

David Schenck

David Schenck

US Insurance Tax Leader , PwC US

Richard de Haan

Richard de Haan

Global Actuarial Leader, PwC US

Mary Saslow

Mary Saslow

Managing Director, National Professional Service Group, PwC US

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