An Information Note (IN) is an educational document that provides information on current or emerging practices in relation to a practice area. It is not intended to prescribe requirements or provide formal actuarial guidance. It serves to familiarise actuaries with approaches that might be taken and to demonstrate how the actuarial profession might approach the topic. An Information Note does not impose any obligation on any actuary to promote or apply the practices described. It is not a definitive statement as to what constitutes generally accepted practice in the area under discussion and the language used is not directive.