IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts

Publication date: 22-10-2025

Version: Current

Language available: Bilingual

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The purpose of this 2025 updated version is to expand the discussion about the selection of the illiquidity premium and the derivation of the illiquidity premium for CIA reference curves. In addition, the CIA illiquid reference curve parameters have been updated, effective October 15, 2025, consistent with the 2025 update of the CLIFR EN: IFRS 17 Discount Rates for Life and Health Insurance Contracts.

Categories: Practice

Types: Educational notes

Topics: Property and casualty insurance

Pages: 46

Format: PDF

Accession no.: 225109

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