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For members in the life and health insurance area

Draft Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts

The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this draft educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17. An Excel tool is also available to illustrate the reference curves discussed in this paper.

For any questions, contact Marie-Andrée Boucher, Stéphanie Fadous, and Steve Bocking.

Announcement Number2020-06(07203) June 10, 2020