English to French Bus/Financial Insurance

contexte: normes comptables internationales dans le secteur de l'assurance.

"Adjusting the discount rate for designated liabilities will not eliminate all the accounting mismatch described above and some, perhaps many, insurers, will choose not to make that adjustment. The reasons for this are as follows:
(a) As noted above, many insurers may not have systems to adjust liabilities for changes in interest rates and may not wish to develop such systems, even if they can make this change without applying it to all liabilities.
(b) Changes in discount rates would not affect the measurement of insurance liabilities that are measured, at present, at an accumulated account value.
(c) Changes in discount rates would not affect the measurement of *** financial liabilities with a demand feature ***, because IAS 39 states that their fair value is not less than the amount payable on demand (discounted, if applicable, from the first date when that amount could be required to be paid). Although this last point is not directly relevant for insurance contracts, many life insurers issue investment contracts for which it is relevant. "

merci d'avance