Methodology for Risk-free Discount Rates and CPI Assumptions for Accounting and Valuation Purposes - Jun 21 (Limited Scope Review)

The purpose of this paper is to document the review of the short to medium term assumptions for the 2020/21 year end and identify whether any adjustments should be made to 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 in the Financial Statements of the Government.