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Discount Rate for Actuarial Valuations of Employee Benefits (March 2024)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds
ESOP Valuation: Analysis of Expected Volatility Assumption
Accounting for Employee Stock Option Plans (ESOPs) requires determination of fair value of options granted using various option pricing models, such as the Black-Scholes, Binomial or Simulation model.
Analysis of Salary Growth Rate assumption adopted by NSE 50 Companies (FY22 and FY23)
Salary growth rate is one of the most important assumptions made while performing actuarial valuation of salary based employee benefit schemes, such as gratuity, earned leaves
Embedding ESOPs in Business Plan and Appraisal Cycle
Employee Stock Option Plans (ESOPs*) have emerged as the NEW Age compensation tool.
Discount Rate for Actuarial Valuations of Employee Benefits (December 2023)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Launching ESOPs: Let's get the Vesting Criteria Right!
Employee Stock Option Plans (ESOPs) are the NEW AGE compensation tool widely used by Companies to align shareholders’ and employees’ interest.
Discount Rate for Actuarial Valuations of Employee Benefits (September 2023)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Valuation of ESOPs – Determining Expected Term of Option
Expected term of option is one of the key assumptions required to estimate the fair value of options. It reflects the period of time from grant date to the date on which the option is expected to be exercised. This article covers the IND AS 102 requirements for setting expected term of option along with a practical framework for the same.