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The Actuary The magazine of the Institute & Faculty of Actuaries

Whitepaper: Permitted approaches for constructing IFRS 17 Discount Rates

Under IFRS 17 rules, discount rate curves will be used to determine the value of contract liabilities shown on the balance sheet.


These curves will affect present value of fulfillment cash flows, contractual service margins, profit and loss, and other comprehensive income measures, and therefore will set the level of insurance finance expenses. Download this paper now to learn about the permitted approaches for constructing insurance contract discount rates under the IFRS 17 rules.


  • Significance and use of discount curves in the IFRS 17 reporting process

  • Top-down and bottom-up techniques used to construct discount curves

  • Considerations and methodological challenges when applying the yield curve construction method

  • Potential impact of the curves on financial results


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