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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.
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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 therefore determined monthly on the basis of the effective yield of all guilder and euro bonds issued by the State of the Netherlands that meet each of the following requirements.
- the loan has been admitted to the final listing in the Official Price List (Officiële Prijscourant) of Euronext Amsterdam
- the loan cannot be repaid early
- the average remaining duration of the loan is between 2 and 15 years
- The amount of the (residual) loan must be at least Fl. 500 million up to 1 January 2001.
- the amount of the (residual) loan must be at least EUR 225 million from 1 January 2001
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 the Partial-U yield is based on the last known effective yields of each loan as published in the Official Price List on the above dates.
A part-U yield is equal to the sum of A 10 % of the arithmetic mean of the medians of the effective yields of all loans with an average remaining maturity 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 yield as at the 15th of a month has been determined, the U yield for the following calendar month will also be determined as the average of the last six known partial U yields.
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