1Risk to underwriting

Scenarios sit in risk. Underwriting prices to the treaty and the rate. The signal does not reach the desk in a form it can use.

2Underwriting to reserving

Bind-time data does not carry the fields reserving needs. Reserves are set on a loss shape the desk did not price against.

3Reserving to capital

Reserving and capital are built on different loss shapes. Nobody reconciles them.

4Capital to the board

Outputs reach the board as summaries, not trade-offs. The minute records that climate was considered, not a decision that could have gone the other way.

5Reserves to the assets behind them

The reserve is a book entry; the assets sit on the balance sheet as an investment position, held by no function in the chain at all.

Three patterns run across these breaks, and each has a name, because each appears in the supervisory examination ahead.
Named concept
The Materiality Trap

Materiality defined in one place, decisions made in another. Four working definitions of 'material', one per function.

Named concept
The Accumulation Gap

Capital models calibrated for peak peril. Losses now come from accumulation: so-called secondary perils drive the majority.

Named concept
The Fault Line

The cause beneath all five breaks. Not analytical but structural: the cross-functional architecture does not exist. SS5/25 §4.134 is the paragraph the chain is read against.

02 · The chain

The gap is not analytical. It is a chain with five breaks in it, and no owner.

The analysis has largely been done. What it does not do is travel. A scenario should run from risk through underwriting, reserving and capital to the board, and on to the assets that back the reserves. In most firms it breaks at every handoff.

SCENARIO the climate signal RISK scenario owner UNDERWRITING signal into pricing RESERVING loss shape CAPITAL SCR & return 1 2 3 5 THE FAULT LINE The cross-functional architecture most firms have not built. No one owns the thread. 4 BOARD DECISION the chain examined under SS5/25 Five numbered breaks: three between the functions, the fourth on the way to the board, the fifth on the dashed seam between reserving and the assets that back it.