Numerica

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.

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.

20/05/2020

In this new post, we examine the impact of on the process of valuation. We consider how COVID-19 impacts actuarial liability, how companies can manage this increase and what they need to do to continue to meet the requirements of accounting standards such as and .

23/08/2019

ESOP and SAR: Ind AS 102 perspective

This post provides an overview of share-based remuneration schemes, in particular ESOP and SAR, from an Ind AS 102 perspective. Valuation methodology, accounting treatment and overview of ESOP and SAR schemes have been covered in this post.

01/03/2019

Duration of liability for setting the discount rate for actuarial valuation

This post addresses frequently asked questions about duration of liability and how it impacts our choice of the discount rate used in actuarial valuation of gratuity and/or leave encashment (and why it might differ between the two). We try to cover a few of these questions in this article.

07/06/2018

5 issues to consider for funding a gratuity scheme

Under the right situations, funding a gratuity scheme can bring significant financial and business benefits. This post examines the factors to help decide.

31/05/2018

4 issues about actuarial valuation of leave schemes

This posts discusses when actuarial valuation becomes applicable on leave schemes, whether a provision for availment is required and other related issues.

24/05/2018

4 ways in which Ind AS 102 can affect your company

This post describes key differences between Ind AS 102 and GN 18, and how companies running employee stock option schemes will be affected by Ind AS 102.

17/05/2018

6 reasons why your pension reporting under IAS 19 may not be correct

This post analyses the complex issues involved in pension reporting under IAS 19, such as settlement, inflation-linked benefits and reimbursement rights.