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Financial Accounting Standards Board adds market-based cash balance plan accounting to its technical agenda

FASB signals that it will address how market-based cash balance plans measure liabilities for accounting purposes, affecting discount rates used.

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Unlocking capital: Liability transfer solutions for captive insurance companies

We present a practical, data-driven framework for evaluating potential exit strategies for legacy liabilities within captive insurance companies.

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Supervisory Statement 5/25: Enhancing banks’ and insurers’ approaches to managing climate-related risks

SS5/25 introduces clearer, more proportionate climate-risk expectations, calling on UK insurers to strengthen governance, risk and data capabilities.


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