The Group of 100 commissioned Milliman to develop a standardized set of discount rates to be made publicly available for the purpose of discounting employee benefit liabilities under Australian Accounting Standard 119 (AASB 119).

The research paper assesses whether the Australian corporate bond market meets the requirements as outlined in AASB119, and determines a methodology to derive a full discount rate curve allowing for possible limitations in available market data. The G100 discount rate curve will be available as a transparent central reference point for the industry to use on an ongoing basis. The G100 acknowledges the significant intellectual and financial support provided by the Actuaries Institute in the development of this methodology.

Group of 100 Discount Rate Report and Discount Curve

February 2017

Download the report  |  Download the Discount Curve

January 2017

Download the report  |  Download the Discount Curve

December 2016

Download the report  |  Download the Discount Curve

November 2016

Download the report  |  Download the Discount Curve

October 2016

Download the report  |  Download the Discount Curve

September 2016

Download the report  |  Download the Discount Curve

August 2016

Download the report  |  Download the Discount Curve

July 2016

Download the report  |  Download the Discount Curve

June 2016

Download the report  |  Download the Discount Curve

May 2016

Download the report  |  Download the Discount Curve

April 2016

Download the report  |  Download the Discount Curve

March 2016

Download the report  |  Download the Discount Curve

February 2016

Download the report  |  Download the Discount Curve

January 2016

Download the report  |  Download the Discount Curve

December 2015

Download the report  |  Download the Discount Curve

November 2015

Download the report  |  Download the Discount Curve

October 2015

Download the report  |  Download the Discount Curve

September 2015

Download the report  |  Download the Discount Curve

August 2015

Download the report  |  Download the Discount Curve

July 2015

Download the report  |  Download the Discount Curve

June 2015

Download the report  |  Download the Discount Curve