Publication archives
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2026, and Applicable to Valuations With Effective Dates on or After March 31, 2026, and No Later Than June 29, 2026 – Explanatory Report
The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated April 23, 2026, which supplements […]
Reflection of Hedging in Segregated Fund Modelling
This explanatory report, originally an educational note titled Reflection of Hedging in Segregated Fund Valuation (2012), was created to provide additional guidance about how to perform valuation of segregated fund investment guarantees when such guarantees are fully or partially hedged […]
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2025, and Applicable to Valuations With Effective Dates on or After December 31, 2025, and No Later Than June 29, 2026 – Explanatory Report
The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated February 2, 2026, issued as […]
Bank of Canada Revisions of December 2025 CANSIM Series, Actuarial Evidence Practice Area
On January 7, 2026, the Bank of Canada revised the last 2025 weekly and December 2025 monthly CANSIM series for several of the bond yields published for nominal Government of Canada bonds. The rates originally published were not based on […]
Bank of Canada Revisions of December 2025 CANSIM Series
On January 7, 2026, the Bank of Canada revised the last 2025 weekly and December 2025 monthly CANSIM series for several of the benchmark bond yields published for nominal Government of Canada bonds. The previously published rates were not based […]
Bank of Canada Changes
This document advises members of changes to some CANSIM series in early January 2026.
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2025, and Applicable to Valuations With Effective Dates on or After September 30, 2025, and No Later Than June 29, 2026 – Explanatory Report
The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated October 30, 2025, issued as […]
Rounding of Monthly Fixed Income Yield Information Published for Use in Determining Pension Commuted Values
The PPFRC is issuing this explanatory report to provide members with additional information regarding a situation that occurred in August 2024, which arose from the publication of different monthly fixed income yields used in determining pension commuted values.
Valuation of Universal Life Insurance Contract Liabilities
The purpose of this educational note is to provide practical application guidance on topics relating to the IFRS 17 valuation of universal life (UL) insurance contract liabilities.
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2025, and Applicable to Valuations with Effective Dates on or after March 31, 2025, and no later than June 29, 2025 – Explanatory report
The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated April 29, 2025, issued as […]