G-Sec Interest Rates Yield Chart (India) Actuarial Valuations: Defined Benefit Obligations 30th September 2023
Discount Rate for Actuarial Valuation of Employee Benefit As per Para 83 of IND AS 19/IAS 19 (Revised) & Para 78 of AS 15 (Revised), the rate used to discount post-employment benefit obligations (both funded and unfunded) should be determined by reference to market yields at the balance sheet date on government bonds Key Observations: [...]
