The 2026 yield curve is materially different from the conditions that prevailed during the prolonged low-rate period of 2010-2021. We document the curve as of the report date and discuss any sensitivity around the rate selection.
Methodology
Discount Rate Selection (2026)
Current-year discount rate considerations.
Frequently Asked
Frequently Asked
Do you use a single rate or a curve?
We match the rate to the duration of each cash flow segment. For long-duration losses we use the appropriate point on the curve rather than collapsing the loss to a single average rate.
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