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Guide

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

Issue date: 
Friday, 24 July 2020
Status: 
Current
Corporate author: 
Document Date: 
Monday, 6 Jul 2020
Publication category: 

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.

Last updated: 
Friday, 24 July 2020