Reviews and Consultation

Methodology for Risk-free Discount Rates and CPI Assumptions for Accounting and Valuation Purposes - June 2022

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 indepth review of the methodology was performed in May 2019.