Publication archives

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2023, and Applicable to Valuations with Effective Dates on or after December 31, 2023, and no later than June 29, 2024 – Educational Note Supplement

The Pension Plan Financial Reporting Committee has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2023, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2023, and Applicable to Valuations with Effective Dates on or after June 30, 2023, and no later than June 29, 2024

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at June 30, 2023, and recommended to the AGC assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after June 30, 2023 […]

Educational Note Supplement: Changes to the Reference Curves’ Ultimate Risk-free Rate Development Approach Outlined in the Committee on Life Insurance Financial Reporting’s Educational Note on IFRS 17 Discount Rates

The purpose of this educational note supplement is to provide a summary of the changes to the reference curves’ URFR development approach that are expected to be reflected later this year in the IFRS 17 educational notes related to discount […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2023, and Applicable to Valuations with Effective Dates on or after March 31, 2023, and no later than June 29, 2024

The most recent guidance from the Committee on Pension Plan Financial Reporting (PPFRC) regarding assumptions for hypothetical wind-up and solvency valuations was provided in the educational note dated March 23, 2023. This guidance applied for valuations with effective dates on […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2022, and Applicable to Valuations with Effective Dates on or after December 31, 2022, and no later than December 30, 2023

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2022 and recommended to the AGC assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after December 31, 2022 […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2022, and Applicable to Valuations with Effective Dates on or after September 30, 2022, and no later than December 30, 2022

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at September 30, 2022, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2022, and Applicable to Valuations with Effective Dates on or after June 30, 2022, and no later than December 30, 2022

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at June 30, 2022, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2022, and Applicable to Valuations with Effective Dates on or after March 31, 2022, and no later than December 30, 2022

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2022, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2021, and Applicable to Valuations with Effective Dates on or after December 31, 2021, and no later than December 30, 2022

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2021, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after […]

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2021, and Applicable to Valuations with Effective Dates on or after September 30, 2021, and no later than December 30, 2021

The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at September 30, 2021, and recommended to the AGC assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after September 30, 2021 […]