Bond Rates as on 29 May 2020

One of the key important Actuarial Assumptions, the discount rate that used in Actuarial Valuation for employee benefits is determined by reference to market yields at the end of the reporting period on government – as Per Para 83 of IND AS 19. Impact of change in assumption is recognised in Profit & Loss in case of AS 15 valuations, whereas in Ind AS 19 valuations it is recognised though OCI (post-employment obligations) and P&L will not be affected.

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