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Knowledge Centre

Actuarial insights for finance & HR professionals

Quarterly discount rate tables, regulatory advisories, and plain-English guides to actuarial valuations — published for CFOs, company secretaries, and HR leaders.

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Discount Rates30 Mar 2026

Ind AS 19 Discount Rate Reference — 30 March 2026

FBIL G-Sec yield curve data at all standard actuarial tenors. Interactive chart and interpolated rate table for actuarial discount rate selection.

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Labour Codes22 May 2026

How to Determine Wages Under the Code on Wages, 2019

A working guide to Section 2(y) — the inclusion-exclusion framework, the 50% cap, variable and performance-linked pay, and actuarial implications for gratuity valuation.

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Middle East21 May 2026

End of Service Benefits Across the GCC — Complete Comparison 2025-26

Jurisdiction-by-jurisdiction comparison of EOSB rules across UAE, Saudi Arabia, Bahrain, Qatar, Kuwait, and Oman — including Saudi Arabia's new retirement age and Bahrain's SIO system.

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Insurance21 May 2026

Corporate Insurance Audit — Identifying Coverage Gaps Before a Claim Does

How to map actual risk exposures against your policy portfolio. The eight gap categories, the average clause problem, actuarial PML quantification, and corrective action options.

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ESOP & Equity20 May 2026

ESOP Design 101 — How to Design an Employee Stock Option Plan in India

Pool sizing, exercise price, vesting schedules, SEBI compliance, and accounting under Ind AS 102. The complete design guide for founders, CFOs, and HR leaders.

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Explainer15 Jan 2026

AS 15 vs Ind AS 19 — What Is the Difference?

A plain-English guide to the two accounting standards governing employee benefit valuations in India — and which one applies to your company.

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Labour Codes21 Nov 2025

New Labour Codes: Impact on Gratuity and Leave Valuations

The new unified wage definition under the Code on Wages materially increases actuarial liabilities for companies with complex compensation structures.

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Explainer15 May 2026

Current vs. Non-Current Classification of Ind AS 19 Liability

The complete framework for splitting the employee benefit DBO into current and non-current portions — with ICAI guidance, methodology, worked example, and audit query responses.

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Explainer24 May 2026

Gratuity: Frequently Asked Questions

Vesting period, contract employees, funding levels, and whether employees with under 5 years of service must be included in your actuarial valuation — answered precisely.

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Explainer24 May 2026

Applicability of AS 15: Which Entities Need an Actuarial Valuation?

SMC vs Non-SMC companies, ICAI entity levels, and exactly when the Projected Unit Credit Method is mandatory — a regulation-backed compliance guide.

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Explainer24 May 2026

Current vs Non-Current: Classifying Employee Benefit Provisions

How to split the employee benefit DBO into current and non-current under Schedule III — for funded plans, unfunded plans, and accumulated leave encashment.

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Explainer24 May 2026

Term of Obligation: Duration of Employee Benefit Liabilities Explained

What Macaulay duration means for actuarial valuations, why it differs from average future service, and how it determines which government bond yield to use as discount rate.

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Discount Rates24 May 2026

Discount Rate for Actuarial Valuation: How It Is Set Under AS 15 & Ind AS 19

FBIL and CCIL yield curves, the March 2026 bear-steepening, common errors, and why the discount rate is not a matter of management judgment.

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ESOP & Equity24 May 2026

ESOP Accounting Under Ind AS 102: Fair Value, Black-Scholes, and P&L Impact

Grant-date fair value, Black-Scholes inputs, intrinsic vs fair value, journal entries for vesting and exercise — and where Indian startups most commonly go wrong.

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