![Setting a Cost-of-Capital for IFRS 17 – methodology](/upload_mm/6/2/2/cid2956_1696851330073_w-31-1-p21_738x392.jpg)
Kennisbank • Willem Stegink, Tjemme van der Meer
For IFRS 17, a ‘Risk Adjustment’ (RA) is part of the valuation of technical liabilities to value non-financial risk. To determine this RA, different approaches are allowed like a Cost-of-Capital (CoC) approach or a (tail) Value-at-Risk approach.