In this briefing note, Milliman’s Heerak Basu and Patrika Bansal analyse the evolution of the discount rate for measuring employee benefit obligations under AS15(R), AS19 and IAS19. They consider the change in discount rates as well as the impact on the change in the value of obligations over the last 12 months.
In this report, actuaries Halim Gunawan and Herry Kuswara analyze the employee benefit obligations of Indonesian companies. The authors focus on post-employment, termination, and other long-term employee benefits. The report aims to educate and create awareness about the state of employer-sponsored long-term employee benefit programs in Indonesia.