Knowledge Centre
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.
Discount Rate for Actuarial Valuations of Employee Benefits (September 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.
Discount Rate for Actuarial Valuations of Employee Benefits (June 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.
Discount Rate for Actuarial Valuations of Employee Benefits (March 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.
Valuation of ESOPs - Setting Volatility Assumption
Expected volatility of the stock is one of the key assumptions in determining fair value of ESOPs. It is a measure of the amount by which the share price of Company is expected to fluctuate during a given period. This article explains the requirements of Ind AS 102 around determining the volatility assumption to be used in estimation of fair value of ESOPs.
Analysis of Salary Growth Rate assumption adopted by NSE 50 Companies (FY20 and FY21)
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 (December 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.