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The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve
rate vector (Valuation interest rate or VIR) for each financial reporting date (valuation day): 1.10 ... discount rate for the year immediately after the valuation day was 1.10 percent, 1.19 percent was the discount ...- Date: Jun 2015
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter