Standards Require It
Accounting standards require employee benefit obligations to be measured, recognised and disclosed appropriately.
Employee Benefit Obligations.
Actuarial valuations of gratuity, leave and End-of-Service Benefits, shaped by data, assumptions and judgement.
AT A GLANCE
What an Employee Benefit Valuation Measures
An actuarial valuation measures the present value of employee benefit obligations arising from gratuity, leave encashment and end-of-service benefits.
Standards Ind AS 19 · IAS 19 · AS 15 · ASC 715
MethodProjected Unit Credit (PUCM)
SIGNING AUTHORITYFellow Actuary — FIAI (IAI) & FIA C.Act (IFoA)
CoverageIndia & Gulf Cooperation Council (GCC)
INTERACTIVE ACTUARIAL SANDBOX
What Drives an Employee Benefit Obligation?
Adjust the assumptions and see how the benefit obligation responds.
Discount Rate
Salary Growth Rate
Change in liability Δ
At base assumptions
Move either assumption off base to see which way the obligation goes.
Illustrative only.
WHY IT MATTERS
Why Employee Benefits Need to Be Measured
Know What You Owe
Your benefit obligations arise from applicable labour laws and benefit terms - the valuation puts a present value on what those obligations mean financially.
Understand What Moves It
Salary growth, attrition, discount rates, demographics and benefit design can materially change the obligation.
Make Better Decisions
A robust valuation gives management a clearer basis for financial planning, benefit decisions and future obligations
SCOPE OF ENGAGEMENT
WhatWeCover.
From benefit obligations to financial reporting, we cover the actuarial work required to measure and understand your employee benefits.
#01 BENEFITS
Benefit Obligations
- Gratuity Liabilities
- Leave Encashment Obligations
- End-of-Service Benefits (EOSB)
#02 STANDARDS
Applicable Standards
- AS 15 / Ind AS 19
- IAS 19
- US GAAP (ASC 715)
#03 OUTPUTS
Key Deliverables
- Actuarial Valuation Report
- P&L vs OCI Accounting Disclosures
- Sensitivity Analysis & Assumptions
What We Need & What Lands on Your Desk
Clear employee census inputs upfront, certified actuarial deliverables ready in 24–48 hours.
INPUTS & PREREQUISITES
What We Need From You
Share the key inputs below; we handle the actuarial modelling and valuation.
Employee census
Date of birth, date of joining, gender, basic salary and completed service for each covered employee.
Benefit & plan rules
Your benefit and plan rules — formulas, eligibility, vesting, accumulation, carry-forward and encashment terms.
Prior actuarial report
Last year's valuation report, so opening balances and assumptions reconcile cleanly.
Fund / insurer details
For funded plans, details and fair value of plan assets held with an insurer or other fund.
Assumption inputs
Historical attrition, expected salary growth and retirement age - used to assess the actuarial assumptions.
DELIVERABLES & SIGN-OFF
What Will Be Delivered
A complete actuarial valuation, supporting analysis and financial reporting outputs.
Actuarial certificate & report
Prepared and signed by a Fellow Actuary
P&L vs OCI recognition
Actuarial gains and losses presented appropriately between profit or loss and other comprehensive income.
Sensitivity analysis matrix
How the obligation responds to changes in key actuarial assumptions
Disclosure-ready audit pack
Disclosure-ready information for employee benefit accounting under Ind AS 19, IAS 19 or the applicable standard.
Next Year Expense Projection
A projection of the employee benefit expense expected to be recognised in the next reporting period.
KNOWLEDGE CENTRE
All insightsReading That Changed The Number
Common questions
Frequently Asked Questions
Clear, technical answers on actuarial valuations, reporting standards, timelines and auditor coordination across India and the GCC.
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Across India & the GCC
Countries we serve
Specialised actuarial and business valuation services across India and all six GCC member states, combining local requirements with international reporting standards. Our team is based in India, with on-the-ground support in the UAE, Saudi Arabia, Qatar, Kuwait, Bahrain and Oman.
AUDIT-READY ACTUARIAL VALUATION
Get an Independent Actuarial Valuation of Your Employee Benefit Liabilities
Gratuity, Leave Encashment and End-of-Service Benefit obligations, calculated and certified by Fellow Actuaries.
Schedule a Consultation- AS 15, Ind AS 19, IAS 19 & US GAAP
- Certified by Fellow Actuaries FIAI · FIA C.Act
- Sensitivity & Disclosure Notes Included
- 24 - 48 Hour Delivery
- Audit-Ready Reports & Auditor Support