At Ametron Z, we provide specialised actuarial valuation services under IAS 19, fully aligned with the latest regulatory and accounting standards.

Our actuarial studies are conducted using robust statistical methodologies, transparent assumptions, and up-to-date demographic and financial parameters to ensure accuracy, compliance, and strategic clarity.

IAS 19 (International Accounting Standard 19) governs the accounting treatment of employee benefits under IFRS. It requires organisations to measure and recognise obligations arising from:

• Defined benefit pension plans

• End-of-service indemnities

• Post-employment healthcare benefits

• Long-term employee benefits

The standard mandates actuarial valuation of future obligations using demographic and financial assumptions such as discount rates, salary growth, mortality tables, and employee turnover rates.

Our IAS 19 studies provide:

• Accurate calculation of Defined Benefit Obligations (DBO)

• Sensitivity analysis and actuarial gains/losses

• Detailed disclosure reports compliant with IFRS

• Strategic insight into the long-term cost structure of employee benefit schemes

Individual & Institutional Analytical Insight

Beyond compliance, our actuarial studies provide meaningful analytical insight at both micro and macro levels.

For individuals within an organisation, our analysis evaluates:

• Personal benefit entitlements

• Accrued and projected liabilities

• Sensitivity to salary and service changes

For organisations or municipalities as a whole, we provide:

• Aggregate liability projections

• Cash-flow forecasting

• Risk exposure analysis

• Long-term funding sustainability assessment

This dual-level approach enables decision-makers to understand not only total liabilities but also their structural composition.