IVS proposes a constant discount rate of 3.25% for pension obligations in the commercial balance sheet

The IVS - Institute of Pension Actuaries has published a position paper, which proposes a constant discount rate of 3.25 % for the valuation of pension obligations under commercial law.

The paper addresses the widespread criticism of the current interest approach under commercial law and underpins the demand of the Institute of Public Auditors in Germany (IDW) for a fixed discount rate.

You can find more information on this topic in the pdf linked to the right and on our german website.

IVS proposes a constant discount rate of 3.25% for pension obligations in the commercial balance sheet

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