LDTI: New measures, new perspective
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:
David Knipe
Director, Capital Markets and Accounting Advisory Services, PwC US
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