PD-1.3.39

Past version: Effective from 01 Apr 2008 to 30 Sep 2010
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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
b) Processes and systems to monitor and measure the factors that give rise to rate of return risk.
April 2008