Discover how insurers can use option prices and volatility smiles to extract forward-looking risk insights and enhance internal model calibrations beyond traditional historical approaches.
LGPS surpluses have sparked headlines and political interest. But beneath the noise, what should funds and councils expect as the 2025 valuation unfolds?
Key issues affecting disclosures being prepared at 30 June 2025 under Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) and Accounting Standards ASC715 (US listed).