ASC 944 best estimate + provision; firm-calibrated
| source | ASC 944 / ASU 2018-12 (LDTI) |
| derivation | data_calibrated |
| quality | calibrated |
| regulatory frameworks | GAAP ASC 944, ASU 2018-12 LDTI |
| set | 2026-05-25 |
| last reviewed | 2026-05-25 |
| next review due | 2026-12-31 |
LDTI re-measurement uses best-estimate mortality with no margin; separate from VM-20's loaded basis.