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U-efficiency
Professional insurers use the U-yield particularly for pricing immediate annuities, but also as a measure of profit sharing.
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What is U-yield?
Each month, the Centre for Insurance Statistics calculates and publishes the U yields. These return measures are derived from the average effective return achieved on all guilder and euro bonds issued by the State of the Netherlands, which are continuously quoted in the Official Price List. The average remaining term for the U-yield is between two and ten years.
| 2024 | 2023 | 2022 | ||
| January | 2,85 | 2,24 | -0,26 | |
| February | 2,59 | 2,33 | -0,25 | |
| March | 2,43 | 2,43 | -0,17 | |
| April | 2,48 | 2,62 | 0,00 | |
| May | 2,58 | 2,43 | 0,25 | |
| June | 2,66 | 2,67 | 0,48 | |
| July | 2,72 | 2,66 | 0,84 | |
| August | 2,75 | 2,72 | 1,12 | |
| September | 2,68 | 2,79 | 1,24 | |
| October | 2,56 | 2,85 | 1,38 | |
| November | 2,46 | 2,95 | 1,68 | |
| December | 2,98 | 2,08 | ||
| average | 2,62 | 2,64 | 0,70 |
Source: Association of Insurers: Return measures (insurers.com)
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What requirements does it have to meet?
Definition adjusted as at 1 June 2001; circular SL-L 2001/13
1. The U-yield is determined monthly based on the effective yield of all guilder and euro bonds issued by the State of the Netherlands and
meet each of the following requirements.
- The loan has been admitted to the final listing of the Official Price List of Euronext Amsterdam.
- The loan is not prepayable.
- The average remaining term of the loan is between 2 and 15 years.
- The size of the (remaining principal of the) loan is at least 500 million euros until January 1, 2001.
- The size of the (remaining principal of the) loan as of Jan. 1, 2001, is at least 225 million euros.
The loans are tested against the size requirement as described under D and E respectively at the end of each calendar year.
2. The U-yield is the average of six partial U-yields. A partial U-yield is determined twice a month, on the 15th and at the end of the month. The determination of a part-U yield is based on the latest known effective yields of each loan, as published in the Official Price List, on the mentioned dates.
A part-U efficiency is equal to the sum of A 10 % of the arithmetic mean of the medians of the effective yields of all loans with average remaining maturities of 2-3 years, 3-4 years and 4-5 years.
B 65 % of the arithmetic mean of the medians of the effective yields of all loans with an average remaining maturity of 5-6 years, 6-7 years, 7-8 years, 8-9 years and 9-10 years, C 25 % of the median of the effective yields of all loans with an average remaining maturity of 10-15 years.
3. Once the partial U return as of the 15th of a month is determined, the U return applicable for the following calendar month is also determined as the average of the six most recently known partial U returns.
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