Article
Dear Actuary: What are demographic and longevity risks?
A primer for plan sponsors on demographic and longevity risks and how they affect public pensions.
Setting discount rates under IFRS 17: Getting the job done
By Pierre-Edouard Arrouy, Charles Boddele , Thomas Bulpitt, Grzegorz Darkiewicz-Moniuszko, Russell Ward, Freek Zandbergen, and Sihong Zhu
13 October 2020
IFRS 17 requires preparers of accounts to derive discount rates for the valuation of the cash flows associated with their insurance contracts. Conceptually setting a discount rate to reflect the time value of money and thereby to allow an expression of amounts to be paid or received at different future times in terms of a single consistent “currency” is relatively straightforward.
Explore more tags from this article
About the Author(s)
INSIGHT
Related Milliman Insight
Setting discount rates under IFRS 17: Getting the job done
IFRS 17 requires preparers of accounts to derive discount rates for the valuation of the cash flows associated with their insurance contracts.
Pierre-Edouard Arrouy, Charles Boddele , Thomas Bulpitt, Grzegorz Darkiewicz-Moniuszko, Russell Ward, Freek Zandbergen, Sihong Zhu
Milliman and our third party website analytics and performance partners use cookies on our website that collect and use personal information (your IP address) in order to select and deliver statistical data on your use of our website and the pages your visit. By clicking “Accept” you consent to the placement and use of cookies by Milliman and our third party analytics partners for these purposes. Before you consent and in order to understand more details and choices surround how Milliman uses cookies you may click on our Cookie Policy. If you are comfortable accepting Cookies for analytics and performance purposes click “Accept.”
Analytics and Performance
These Cookies are used by us or third-party service providers to analyze how the Sites are used and how they are performing. We use the following service providers and you can learn more about their privacy policies and how to opt-out of their cookies by clicking on these links:
AI Media: Privacy Policy
Google.com: Privacy Policy
These Cookies are necessary for you to access and navigate our sites.
Social...
We use ‘social buttons’ to enable our users to share or bookmark web pages. These are buttons for third party social media sites. We use the following service providers and you can learn more about their privacy policies and how to opt-out of their cookies by clicking on these links:
Facebook.com: Privacy Policy
Google: Privacy Policy
LinkedIn.com: Privacy Policy
Twitter: Privacy Policy