The long-duration targeted improvements (LDTI) standard represents one of the most complex accounting transformations insurers have faced in decades.

Winner of the LDTI solution of the year award, Moody's progress in 2025 was marked by its successful transition of all clients, including later filers, into full production, demonstrating strong execution in a highly complex and scrutinised regulatory environment. The firm said it also defined this year through a continued focus on enhancing product value and optimising platform efficiency.

Moody's says the RiskIntegrity for LDTI solution it transferred its clients to provides insurers with the operational certainty, scalability, and governance required to operate confidently under LDTI. This solution, it adds, combines robust accounting configuration, tightly integrated actuarial calculations, and enterprise-grade controls to support high-volume LDTI reporting.

Enhancements throughout the year expanded Liability for Future Policy Benefits (LFPB) flooring policy options, improved flooring impact management across direct and ceded reserves, introduced bulk accounting configuration changes, and strengthened transparency through structured data model documentation.

Moody's also introduced a new option to manage the flooring impact means the insurer can now choose to post LFPB floor impact into either net income (P&L) or Other Comprehensive Income (OCI), in line with regulatory principles and economic reality.