‹ PINS 8.4.5 Derecognising liabilities PINS 8.5.1 Calculating liabilities › PINS Part 8.5 Discount rate Amended by QFCRA RM/2013-1 and Editorial changes (as from 1st January 2015). ‹ PINS 8.4.5 Derecognising liabilities PINS 8.5.1 Calculating liabilities ›