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Rethink reporting 对精算报告的重新思考
这里主要是针对非寿险的准备金精算报告。
精算师们发现，现在用的准备金精算报告很多都是很多年前写好的，每年只是更新一下数字，往里面加东西而已。这样虽然省事，但是久而久之，关键信息就很容易被忽略掉。
文章对精算报告提出了下面的建议：
Invest time in reviewing existing reports. It may be that starting afresh would be more beneficial than carrying forward old reports.
重新检查过去的报告。也许从头开始比套用旧报告更好。
Internal peer-review processes should focus on communications, not just calculations – meaning adequate time must be set aside to decide how to report findings.
检查精算报告时应该更多地关注于交流的部分，而不仅仅是计算。这意味着更多的时间需要被用于决定如何报告精算结果。
Take inspiration from other departments – for example, Solvency and Financial Condition Reports involve several departments writing one document. Could a similar approach be adopted to help make reserving reports more commercial?
从别的部门获得启示。比如说，偿付能力和金融状况报告需要很多部门一起写一篇文章。准备金报告能不能采取一个类似的方法来变得更加商业化呢？
Stakeholders will have differing needs, and so ‘one report fits all’ may not work.
报告的读者可能有不同的需求，所以一个报告可能没法满足所有人。
Aim for a ‘Russian-doll effect’ style of reporting, where layering of results is used when communicating information to stakeholders. For example, when presenting reserves, key findings should be used rather than the whole report, using component reports. This may reduce workload and allow different submission dates.
Think like a board member, not like a reserving actuary. Move away from granular analysis and consider board interest and the key business decisions that depend on this information.
像一个董事会成员，而不是一个准备金精算师一样思考。跳出细节化的分析，从一个更广阔的角度看问题。
When considering TAS compliance, ensure you’re meeting the ‘clear and comprehensible’ requirement, not simply the ‘comprehensive’ part.
TAS是Technical Actuarial Standard
Consider alternative communication methods – do tighter deadlines make the investment in automation of packs via software more appropriate?
Present the executive summary of reports, allowing more time for looking at commercial impacts. Signpost the full detailed reports, working papers, deep dives etc that may be required as part of an audit trail.
Consider the decision that is being made by reading the report. Is the reader able to find all the information needed to arrive at the decision?
Accountability and transparency are essential – the board may be accountable in signing off strategic decisions, but as reserving actuaries we are responsible for ensuring that they have sufficient information to make informed decisions.
Consider clear signposting of material assumptions and key limitations to help focus the attention of non-executive directors.