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Numerica Numerica provides analytics and actuarial services to clients around the world.

An interest-free loan to an employee looks like the simplest transaction on the balance sheet. Cash out, receivable on, ...
31/07/2026

An interest-free loan to an employee looks like the simplest transaction on the balance sheet. Cash out, receivable on, cash back in three years.

It isn't. On a ₹10,00,000 advance at a 9% market rate, the loan goes on at ₹7,72,183 — and the ₹2,27,817 difference is an employee benefit that most companies never recognise.

Our latest post works through the numbers:

https://numericaconsulting.com/blog/employee-loan-accounting-treatment-under-ias-19-and-ifrs-9/

Employee loan accounting treatment for interest-free and below-market staff loans under IAS 19 and IFRS 9, with a worked example.

Should cash advances paid to employees under End of Service Benefit (EOSB) schemes be netted against the DBO or shown as...
10/05/2026

Should cash advances paid to employees under End of Service Benefit (EOSB) schemes be netted against the DBO or shown as a separate receivable? Our latest post walks through the decision framework for getting the accounting right under IAS 19.

Understand how EOSB advance payment accounting should be done under IAS 19 and other accounting standards, and the common pitfalls to avoid.

INR discount rates for 31 March 2026 valuations:10-year: 7.16% (vs 6.55% last year)15-year: 7.52% (vs 6.72% last year)Lo...
08/04/2026

INR discount rates for 31 March 2026 valuations:

10-year: 7.16% (vs 6.55% last year)
15-year: 7.52% (vs 6.72% last year)

Long-term yields rose 60-90 bps even as RBI cut the repo rate — a bear steepening driven by heavy G-Sec issuance and fiscal supply.

For companies reporting under Ind AS 19 or AS 15, this means lower gratuity and leave encashment liabilities, typically in the 5-8% range depending on workforce duration.

Full yield curve comparison and impact analysis on our blog.



The INR discount rate at 31 Mar 2026 would be higher for most companies as the yield curve rose sharply at the long end.

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