Value

ASC 944 best estimate + provision; firm-calibrated

sourceASC 944 / ASU 2018-12 (LDTI)
derivationdata_calibrated
qualitycalibrated
regulatory frameworksGAAP ASC 944, ASU 2018-12 LDTI
set2026-05-25
last reviewed2026-05-25
next review due2026-12-31

Notes

LDTI re-measurement uses best-estimate mortality with no margin; separate from VM-20's loaded basis.