6

Appropriate Use of Approximations to Calculate the Best Estimate

6.1

Where a firm has insufficient data of appropriate quality to apply a reliable actuarial method, the firm may use appropriate approximations to calculate the best estimate provided that all of the following requirements are met:

  1. (1) the insufficiency of data is not due to inadequate internal processes and procedures of collecting, storing or validating data used for the valuation of technical provisions;
  2. (2) the insufficiency of data cannot be remedied by the use of external data; and
  3. (3) it would not be practicable for the firm to adjust the data to remedy the insufficiency.

Methodologies to Calculate Technical Provisions