20.3 Asset-Liability Modeling Approach
9 steps for enterprise-wide model for Asset Liability Management
20.3.1 Step 1: Model Asset Classes, Liabilities, and Current Business Operations
Start with models for the following:
Asset classes: interest rate model, stock price model, FX model
Liabilities: response to inflation/interest rate or economic variables like GDP growth
Business operations: premium, expense, response to u/w cycle and economic environment
20.3.2 Setp 2: Define Risk Metrics
Risk metrics for different accounting basis: Stat, GAAP, Economic
Income based metrics
\(\sigma\) of income QtQ, YtY
Probability of not meeting earning target
\(\Delta\) in surplus or equity
B/S based metrics
Focus on level of surplus or equity of firm
\(\sigma\) and probability of not meeting target
VaR, TVaR, WTVaR
Probability of ruin or impairment
Time Frames
- Typically 1-5 years
20.3.3 Step 3: Return Metrics
Use consistent accounting basis as the risk metrics
Income based: Quarterly earnings
B/S based: RoE, Terminal value of equity at period end
20.3.4 Step 4: Time Horizon
Single period is simpler
Multiperiod is more accurate
More difficult
Include serial correlations of variables:
Interest rates
Level of insurance prices in market
20.3.5 Step 5: Consider Relevant Constraints
Considerations out side of model indications:
Asset limits imposed by regulators
Cost of regulatory capital of asset class
RBC or BCAR capital scores
Company’s own investment policy
20.3.6 Step 6: Simulation Model
Consider and varies:
U/w strategies
Reinsurance options
Investment strategies
Risk and return metrics are calculated over these simulations
20.3.7 Step 7: Efficient Frontier Graph
Construction from various portfolio options
- Based on current portfolio, options with same return but less risk or higher return with same risk should be consider (in between current and the frontier is fine as well)
20.3.8 Step 8: Liabilities
Liabilities (in particular future loss reserves) can be modify as well (besides just assets)
\(\Delta\) u/w strategies
Reinsurance
- Should analyze various reinsurance structure and compare results
Important in multiperiod model
20.3.9 Step 9: Review Results
Identify situations that the preferred portfolio performed poorly
Develop hedging strategy for those situations
Review may highlight type of prevailing conditions that lead to substandard performance e.g. large CAT loss that forces liquidation of assets in soft market
Can establish monitoring mechanisms to identify the likelihood of such conditions and make adjustments when they are noticed