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PS17/25 – Matching Adjustment Investment Accelerator

AI Analysis

Executive Summary

PS17/25 establishes the **Matching Adjustment Investment Accelerator (MAIA) framework**, enabling PRA-regulated insurers to regularize and expand their use of matching adjustment (MA) in calculating capital requirements for certain long-duration insurance liabilities. This framework is significant because it provides a structured pathway for firms to optimize capital efficiency while maintaining prudential safeguards through exposure limits, eligibility assessments, and breach remediation mechanisms.

What Changed

The MAIA framework introduces the following regulatory requirements: Permission and Eligibility Framework - Firms must obtain explicit MAIA permission from the PRA to use the accelerator - Permission grants authority to regularize previously non-compliant MA assets and apply MA to new eligible assets within defined parameters Exposure Limits - Firms receive fixed monetary exposure limits calibrated using the Best Estimate of Liabilities (BEL) of the MA portfolio, net of reinsurance, at the time of permission grant - Limits remain fixed until the next formal variation of MAIA permission Asset Eligibility and Assessment - Firms must apply a proportionate, risk-based approach to assessing asset eligibility, with more in-depth assessment required for assets involving greater judgment - Asse

What You Need To Do

  • *Immediate (Q4 2025 - Q1 2026)
  • *Assess eligibility for MAIA permission by reviewing current MA portfolio and prospective assets
  • *Develop MAIA policy documenting asset eligibility criteria, governance structure, and risk management approach
  • *Establish contingency plans for scenarios where MAIA assets become ineligible
  • *Prepare MAIA permission application if pursuing the framework
  • *Review and update MI, reporting, and control capabilities to support MAIA compliance

Key Dates

27 October 2025 - PS17/25 final rules and policy material took effect; firms could begin applying for MAIA permission
31 December 2026 - Implementation deadline for changes to MALIR reporting template DEADLINE
18 weeks after financial year-end - Annual MAIA use report submission deadline (ongoing, annually) DEADLINE
2 months from breach identification - Deadline to rectify breaches to avoid MA benefit reduction DEADLINE

Compliance Impact

Urgency: HIGH

Who is Affected

*Primary Scope:PRA-regulated insurersduration insurance liabilities eligible for matching adjustment treatmentFirms currently using matching adjustment or considering its application*Secondary Impact:Internal audit and compliance functions (policy implementation, monitoring)Risk management teams (stress testing, contingency planning)Finance and reporting functions (MALIR template updates, annual reporting)

Summary

Policy statement 17/25

Relevant Firm Types

Insurance
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