• Rate of Return Risk Qualitative Disclosures

    • PD-1.3.39

      The following qualitative disclosures should be made for rate of return risk.

      (a) Discussion of factors affecting rates of return and benchmark rates, and the effects thereof on the pricing of contracts; and
      (b) Processes and systems to monitor and measure the factors that give rise to rate of return risk.
      Amended April 2011
      Amended October 2010
      April 2008