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Discount Rate for Actuarial Valuations of Employee Benefits (September 2021)
The discount rate used in actuarial valuations of employee benefit plans such as gratuity, pension, earned leave etc.
Discount Rate for Actuarial Valuations of Employee Benefits (June 2021)
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.
Employee Stock Options Choosing the right plan for your organization
Creating a Stock Ownership Plan is an activity much greater than creating a scheme document and is closely knitted with organisation’s growth stage, risk return profile and future business plans.
Analysis of Salary Growth Rate assumption adopted by NSE 50 Companies (FY19 and FY20)
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.
Discount Rate for Actuarial Valuations of Employee Benefits (March 2021)
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.
The Code On Social Security, 2020
Code on Social Security, once implemented, is likely to have significant impact on compensation structures and, consequently, actuarially determined liabilities. This presentation highlights the changes, likely impacts and possible approach to manage implementation of the definition of Wages.
Discount Rate for Actuarial Valuations of Employee Benefits (December 2020)
The discount rate used in actuarial valuations of employee benefit plans such as gratuity, pension, earned leave etc. is determined by reference to market yields at the balance sheet date on government bonds.
Discount Rate for Actuarial Valuations of Employee Benefits (September 2020)
The discount rate used in actuarial valuations of employee benefit plans such as gratuity, pension, earned leave etc. is determined by reference to market yields at the balance sheet date on government bonds. Para 83 of Ind AS19 reads as under: