<div id="readability-page-1"><div>Best's Review Looks at New Actuarial Guideline, New Challenges In its December issue, Best’s Review examines the impact of Actuarial Guideline 55, which was adopted by the National Association of Insurance Commissioners (NAIC) earlier this year. According to the NAIC, “the goal of this guideline is to enhance reserve adequacy requirements for life insurance companies by requiring that asset adequacy analysis use a cash flow testing methodology that evaluates ceded reinsurance as an integral component of asset-intensive business.” New guidelines are among numerous challenges facing auditors and actuaries in 2026, including health care inflation, cryptocurrency and cybersecurity. Read more here. Best’s Review is AM Best’s monthly insurance magazine, covering emerging issues and trends and evaluating their impact on the marketplace. Access it here. For Best’s Review advertising opportunities and a complete media kit, visit AM Best Advertising Services. AM Best is a global credit rating agency, news publisher and data analytics provider specializing in the insurance industry. Headquartered in the United States, the company does business in over 100 countries with regional offices in London, Amsterdam, Dubai, Hong Kong, Singapore and Mexico City. For more information, visit www.ambest.com. Copyright © 2025 by A.M. Best Company, Inc. and/or its affiliates. ALL RIGHTS RESERVED. <img src="https://imageproxy.pbkrs.com/https://cts.businesswire.com/ct/CT/query-ZGlzdHJvPW54JmlkPWJ3bmV3cyZsYW5nPWVuJnNpZD1tc3RyMyZzdHk9MjAyNTEyMTI0NTA4NzJyMQ?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" original-src="https://imageproxy.pbkrs.com/https://cts.businesswire.com/ct/CT/query-ZGlzdHJvPW54JmlkPWJ3bmV3cyZsYW5nPWVuJnNpZD1tc3RyMyZzdHk9MjAyNTEyMTI0NTA4NzJyMQ"/> Patricia Vowinkel Executive Editor, Best’s Review +1 908 882 1771 patricia.vowinkel@ambest.com View source version on businesswire.com: https://www.businesswire.com/news/home/20251212450872/en/</div></div>

Best's Review 12 月刊探討了由 NAIC 採納的精算指引 55 的影響，該指引旨在增強人壽保險公司的準備金充足性要求。該指引要求對資產充足性進行現金流測試，包括轉讓再保險。審計師和精算師在 2026 年面臨的挑戰包括醫療保健通貨膨脹、加密貨幣和網絡安全。Best's Review 是 AM Best 的月度保險雜誌。AM Best 是一家全球信用評級機構和數據分析提供商，專注於保險行業

Best's Review 探討新的精算指南及其帶來的新挑戰