IFRS 17 Discount Rate: Illiquidity Premium Interpretation

IFRS 17 Discount Rate: Illiquidity Premium Interpretation

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IFRS 17 brings challenges when interpreting and making method choices for many items discount rate being no exception. The standard describes two models for the discount rate derivation whereas one of them, namely bottom-up approach, is about deriving the IFRS 17 discount rate by adding the liquidity premium on top of the risk-free rate. The presentation aims to answer how to interpret the liquidity premium in the context of IFRS 17; when and why it should be applied and what could be the methods for its evaluation.

A presentation by the Lithuanian Acturial Society. (In Lithuanian language).

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