Xavier Advisory

Insights

Working notes from the field: regulation, investment accounting and systems, written from delivered engagements.

Bond Premium and Discount Amortisation: Why the Effective Interest Rate Is Mandatory in Europe

Why the effective interest rate (EIR) is mandatory for bond premium and discount amortisation for European insurers: IFRS 9, Solvency II, ANC 2015-11, French tax law.

Xavier Robitaille · 3 July 2026 · 7 min read

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