Tag: Discount rate

Discount Rate in Saudi Arabia for EOSB Valuation Under IAS 19

31 Dec 2025The discount rate is one of the most significant assumptions in IAS 19 valuations. For Saudi EOSB, using USD Treasury yields or other GCC curves violates the standard’s currency consistency requirement. Learn why SAR-denominated government bonds are the only correct source.

Duration of liability for setting the discount rate for actuarial valuation

1 Mar 2019We are often asked questions about what is the “duration of liability” and how it impacts the discount rate use in the actuarial valuation of gratuity and leave encashment. We try to cover a few of these questions in this article. What is duration of liability? Duration of liability can be defined in more than […]

FAQs about discount rate for actuarial valuation

14 Dec 2017Setting the discount rate for actuarial valuation correctly is often not very well understood by the reporting companies. This post summarizes some of the most common questions our clients and their auditors ask about choosing the right discount rate. For a complete overview about setting the discount rate, please refer to this post. 1) What is the […]

How to set discount rate for actuarial valuation

29 Nov 2017There is more to selection of discount rate than simply looking up the interest rates on internet. Many companies don’t realise the complexities involved and need to do more than they are doing currently. Any actuarial valuation involves the use of a ‘discount rate’, which is used to calculate the present value of future benefits promised […]