CTHIn ForceLegislation
Life Insurance (prudential standard) determination No. 4 of 2023
The cost of investment performance guaraThe cost of investment performance guarantees
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The cost of investment performance guarantees
10. The cost of investment performance guarantees must be determined as the increase in the fair value of the financial instrument element that is attributable to the presence of the investment performance guarantees. For this purpose the fair value of the financial instrument element (both with and without the investment performance guarantees) must be assessed in accordance with the relevant accounting standards.