Publication archives

Standards of Practice – Pensions (Effective July 1, 2019)

Standards of Practice (Effective July 1, 2019)

Final Standards – Addition of New Subsection 3270 to the Practice-Specific Standards for Pension Plans – Disclosure for Stochastic Models Used to Comply with Specific Regulatory Pension Plan Funding Requirements

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2019, and Applicable to Valuations with Effective Dates Between March 31, 2019 and December 30, 2019

Final Standards – Revisions to Sections 1400 and 1500 of General Standards of Practice (Part 1000)

Standards of Practice – General Standards (Effective July 1, 2019)

Initial Communication of Updated Promulgations of the Ultimate Reinvestment Rates and Calibration Criteria for Stochastic Risk-Free Interest Rates in the Standards of Practice for the Valuation of Insurance Contract Liabilities: Life and Health (Accident and Sickness) Insurance (Subsection 2330)

Educational Note Supplement: Calibration of Stochastic Risk-Free Interest Rate Models for Use in CALM Valuation (2019)

Draft Educational Note: Transition from CALM to IFRS 17 Valuation of Canadian Participating Insurance Contracts

Standards of Practice – General Standards (Effective May 1, 2019)