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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.
| 2022 | 2021 | 2020 | 2019 | |
| January | -0,26 | -0,55 | -0,35 | 0,25 |
| February | -0,25 | -0,57 | -0,27 | 0,17 |
| March | -0,17 | -0,56 | -0,29 | 0,12 |
| April | 0,00 | -0,47 | -0,38 | 0,10 |
| May | 0,25 | -0,40 | -0,39 | 0,05 |
| June | 0,48 | -0,31 | -0,40 | 0,01 |
| July | 0,84 | -0,29 | -0,33 | -0,09 |
| August | 1,12 | -0,29 | -0,38 | -0,18 |
| September | 1,24 | -0,37 | -0,40 | -0,31 |
| October | 1,38 | -0,42 | -0,43 | -0,45 |
| November | -0,39 | -0,46 | -0,50 | |
| December | -0,30 | -0,50 | -0,45 | |
| average | 0,46 | -0,41 | -0,38 | -0,11 |
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 set 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.
Testing the loans against the size requirement, as defined in D and E, respectively,
takes place at the end of each calendar year.
2. The U-yield is the average of six part-U yields. A part-U yield
is determined 2 times per month and as of the 15th and end of the month. To determine
of a partial-U return is based on the latest known at the dates mentioned
effective yields of each loan, as published in the Official Price List.
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 term of 2-3 years, 3-4 years and 4-5 years.
B 65 % of the arithmetic mean of the medians of the effective returns
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 effective yields of all loans
with an average remaining term of 10-15 years.
3. Once the Part-U return as of the 15th of a month is determined, the return for the
next calendar month applicable U yield determined as the average of the six
latest known part-U returns.
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