Actuarial valuations, explained

The valuations and reporting standards behind your retirement obligation, in plain language for finance and HR teams.

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PAS 19

Does your company need a PAS 19 actuarial valuation?

Why nearly every Philippine employer with audited financials needs an annual valuation, what it measures, and what you need to provide.

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All actuarial articles

Actuarial

Funding vs accounting valuation, explained

What you contribute, what you deduct for tax, and what you report under PAS 19, with a worked example.

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Actuarial

The Projected Unit Credit method, explained

The engine behind a PAS 19 valuation: what it is, the assumptions it uses, and the numbers it produces.

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Actuarial

PFRS for SMEs, explained

What the simplified framework is, which companies it covers, and why SMEs still need an actuarial valuation.

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