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ID 05/26 Issuance of Revised Notice 133 and Notice FHC-N133

AI Analysis

Executive Summary

MAS has issued revised Notice 133 and Notice FHC-N133 effective immediately (16 March 2026), introducing **equity counter-cyclical adjustment (CCA)** and new capital treatment rules for **structured products and infrastructure investments**. This represents a material enhancement to Singapore's risk-based capital (RBC 2) framework for all licensed insurers and designated financial holding companies with insurance operations, requiring immediate compliance assessment and system updates.

What Changed

The revised notices introduce several substantive amendments to the valuation and capital framework: Equity Counter-Cyclical Adjustment (CCA) The introduction of equity CCA represents a significant methodological shift in how insurers must calculate capital requirements for equity risk exposure. This mechanism adjusts capital charges based on equity market volatility cycles, requiring insurers to implement dynamic risk modeling rather than static capital calculations. Structured Products Capital Treatment New capital treatment rules for structured products establish specific valuation and risk-charging methodologies. This addresses a previous regulatory gap where structured product classification and capital treatment lacked explicit guidance. Infrastructure Investment Capital Treatment

What You Need To Do

  • *Immediate (within 30 days)
  • N133 documents (156 KB PDF available on MAS website)
  • *Short-term (30-90 days)
  • insurance entity risk charges using the new explicit risk charging approach
  • type criteria
  • wide consolidated risk calculations reflect updated NIE risk charging

Key Dates

16 March 2026 โ€“ ID 05/26 circular issued; revised Notice 133 and Notice FHC-N133 effective immediately
1 January 2026 โ€“ Earlier amendments to AT1/T2 capital criteria became effective (as proposed in prior consultation)
1 January 2024 โ€“ Original Notice FHC-N133 effective date
8 December 2025 โ€“ Last revision to Notice FHC-N133 prior to this circular

Compliance Impact

Urgency: CRITICAL

Who is Affected

Direct InsurersReinsurersDesignated Financial Holding Companies (Licensed Insurer)Foreign Insurance Entitiesled FHC must comply.

Summary

Informs insurers on the amendments of Notice 133 and Notice FHC-N133 to include the proposed introduction of equity counter-cyclical adjustment (CCA), and the capital treatment for structured products and infrastructure investments, amongst others.

Relevant Firm Types

Insurance
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