Knowledge Centre
Discount Rate for Actuarial Valuations of Employee Benefits (June 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.
Discount Rate for Actuarial Valuations of Employee Benefits (March 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.
Fair Value of Options - Methods and Assumptions
Employee Stock Option Plans (ESOPs) and Stock Appreciation Rights (SARs) are the two most common share based payment plans used by businesses to reward, attract, and retain the right talent.
Analysis of Salary Growth Rate assumption adopted by NSE 50 Companies (FY21 and FY22)
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, pensions etc.
ESOPs vs SARs - Differences in valuation requirements
Share based payment plans are widely used to reward, attract and retain the right talent. Employee Stock Option Plans (ESOPs) and Share Appreciation Rights (SARs) are the two most commonly used instruments in this space
Gratuity - To fund or not to fund?
Section 57 of the upcoming Code on Social Security 2020 mandates compulsory insurance for Gratuity schemes. Since it is yet to be notified, the choice remains with the employers. In this article, we guide you on how to answer the question of whether to fund or not to fund.
Employee Stock Options - Determining the Pool Size
Creation of ESOP/Equity Pool is a pre-requisite for issuing ESOPs or any other equity settled instrument. In this presentation, we explore the aspects that a Company should consider in setting the size of its ESOP Pool as well as consider timing of dilution
Discount Rate for Actuarial Valuations of Employee Benefits (December 2022)
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.