Guide

Methodology for Risk-free Discount Rates and CPI Assumptions for Accounting and Valuation Purposes - July 2020 (Limited Scope Review)

Formats and related files

The purpose of this paper is to document the review of the methodology adopted to determine the risk-free discount rates and Consumer Price Index (CPI) inflation assumptions for use in certain accounting valuations that are reported to the Crown for consolidation purposes. The previous in-depth review of the methodology was performed four years ago, in May 2016.

The methodology is not intended to apply to the valuation of traded securities.