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Milliman Client Report Milliman Client Report Transfer of certain business of Mobius Life Limited to Scottish Friendly Assurance Society Limited. The report of the Independent Expert 21 August 2018 Prepared by: Philip Simpson, FIA August 2018 MILLIMAN | Client Report CONTENTS 1. Executive Summary ...................................................................................................................... 4 Introduction .................................................................................................................................................... 4 Overview of the Scheme ................................................................................................................................ 4 Financial position of SF and Mobius pre- and post-Scheme .......................................................................... 8 The profile of risks to which the policyholders of Mobius and SF are exposed ............................................ 11 The governance, management and service standards applicable to the Mobius and SF policies pre- and post-Scheme ................................................................................................................................................ 12 The reasonable benefit expectations of the policyholders of Mobius and SF pre- and post-Scheme .......... 13 The policyholder communications proposed for this transfer ....................................................................... 15 Conclusions ................................................................................................................................................. 16 2. Introduction ................................................................................................................................. 17 The Independent Expert ............................................................................................................................... 17 The purpose and scope of my report ........................................................................................................... 17 Developments whilst my report was in progress .......................................................................................... 18 Qualifications and disclosures ...................................................................................................................... 18 The parties for whom my report has been prepared .................................................................................... 19 Limitations .................................................................................................................................................... 19 Technical Actuarial Standards (“TASs”) ....................................................................................................... 19 The Actuarial Profession Standards (“APSs”) .............................................................................................. 19 The structure of my report ............................................................................................................................ 20 3. The UK Life Insurance market and regulatory environment .................................................. 21 Introduction .................................................................................................................................................. 21 The UK regulators ........................................................................................................................................ 21 The Solvency II regulatory regime ................................................................................................................ 21 The governance of UK long-term insurers ................................................................................................... 23 The governance of UK pension providers .................................................................................................... 23 The governance of UK friendly societies ...................................................................................................... 24 A firm’s risk appetite and internal capital management policy ...................................................................... 24 The products and long-term business relevant to this report ....................................................................... 24 4. General considerations of the Independent Expert ................................................................ 26 The role of the Independent Expert .............................................................................................................. 26 The definition of ‘policyholder’ ...................................................................................................................... 26 Security of policyholder benefits................................................................................................................... 27 Treating customers fairly .............................................................................................................................. 27 The framework for my consideration of the proposed Scheme .................................................................... 27 My assessment of the effect of the proposed Scheme ................................................................................. 27 The supplementary report ............................................................................................................................ 28 Reliances of the Independent Expert on the work of others ......................................................................... 28 1 August 2018 MILLIMAN | Client Report 5. Background on Scottish Friendly Assurance Society Limited .............................................. 30 Background .................................................................................................................................................. 30 Structure of SF ............................................................................................................................................. 30 The SF Main Fund business ........................................................................................................................ 32 The SLL business ........................................................................................................................................ 33 LANMAS business ....................................................................................................................................... 33 Rational Shelley business ............................................................................................................................ 34 M&GM business ........................................................................................................................................... 34 Administration .............................................................................................................................................. 34 Financial condition ....................................................................................................................................... 35 Governance and risk management .............................................................................................................. 35 Membership rights ........................................................................................................................................ 37 Reinsurance ................................................................................................................................................. 37 Capital management .................................................................................................................................... 38 With-profits and capital management ........................................................................................................... 39 Risk profile ................................................................................................................................................... 40 6. Background on Mobius Life Limited ......................................................................................... 41 Background .................................................................................................................................................. 41 Products ....................................................................................................................................................... 41 Administration .............................................................................................................................................. 43 Financial condition ....................................................................................................................................... 43 Governance and risk management .............................................................................................................. 44 Reinsurance ................................................................................................................................................. 46 Capital management .................................................................................................................................... 46 Risk profile ................................................................................................................................................... 47 7. The proposed
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