RiskIntegrity™ for LDTIThe RiskIntegrity™ for LDTI solution helps insurance companies address thenew Financial Accounting Standards Board (FASB) Long Duration Targeted
Improvements (LDTI) requirements. RiskIntegrity for LDTI is part of acomprehensive LDTI solution offered by Moody’s Analytics that includes theAXIS™ actuarial system and AXIS GAAP Link products.
Kick-start your LDTI implementation with a modular, end-to-end solution» Perform detailed analysis at multiple levels from entity- or cohort-level disclosures, and analyzechanges in future policy benefits, policyholder account balances, market risk benefits, anddeferred acquisition costs» Capture granular input from AXIS actuarial system products and other actuarial modeling tools» Visualize and analyze opening and closing reserves to validate LDTI reserves and provide drilldown reporting by entity, portfolio, and cohort» Support a collaborative environment for actuaries and accountants to review current period
financials and compare against prior submissions» Create mapping between your own chart of accounts and the solution’s fast, intuitive
accounting logic» Generate journal entries—first in a soft-posting environment—where you can validate the journal
through automated reconciliation rules and visual analysis, to subsequently hard-post the journalin the insurance subledger» Visualize drivers of reserve change with granular drill-down (cohort/policy level) and reconciliation
between actuarial calculations and account balances using our Actuarial and Accounting
dashboards» Generate period closure transactions to recognize profit or loss over the period on the insurance
subledger level and ensure period end reconciliation between the subledger and your generalledger

MOODY'S ANALYTICS | RISKINTEGRITY™ FOR LDTI2» Recognize intercompany transactions, perform eliminations, and present an insurance subledgerlevel consolidated statement preview» Verify the consistency, quality, and accessibility of finance and actuarial data (both current andhistoric) using centralized data storage and data quality management» Take advantage of support for all long-duration contracts as specified by ASC 944, including: 1)
universal life-type contracts; 2) annuitization, death, or other insurance benefits; 3) investmenttype contracts; 4) market risk benefits; 5) variable annuity and variable life insurance separate
account structures; and 6) participating life insurance contracts

The RiskIntegrity for LDTI solution difference» Seamless integration with our AXIS actuarial system, including built-in data links for otheractuarial modeling tools» Out-of-the-box reports, chart of accounts, and posting logic and analytical capabilities that help
clients address initial LDTI requirements and interpretations, and a commitment to address future
updates from the Financial Accounting Standards Board» Integration that maximizes the return on your investment in existing actuarial models, accounting
systems, and processes that are unified by a robust data dictionary
MOODY'S ANALYTICS | RISKINTEGRITY™ FOR LDTI3

» Future-proof technology that is cloud-enabled, highly scalable, modular, and designed toaddress the demanding data volume and performance requirements of LDTI
» Our history of delivering high-performance, cloud-based, and award-winning solutions to
the insurance industry for CECL, IFRS 9, IFRS 17, Solvency II, and other regulatory regimes

MOODY'S ANALYTICS | RISKINTEGRITY™ FOR LDTI4CONTACT US
Find out more information about Moody’s Analytics award
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www.moodysanalytics.com/contact-us

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