Valuation of social liabilities

Actuarial Services of RSM is a consulting firm specializing in the evaluation of social commitments in respect of retirement indemnities, long-service awards and supplementary pensions. Our experts support and advise all companies in the actuarial valuation, analysis of actuarial differences and accounting entries in French GAAP and IFRS for employee benefit obligations.

All companies are subject to accounting, economic and financial reporting requirements under accounting regulations and IAS standards, in particular IAS 19.

We assist a number of client companies in assessing their employee benefit obligations as part of their financial reporting of corporate and/or consolidated financial statements. Our solutions adapt to your account production schedule, whatever the frequency. As a result, our experts are able to support you regardless of your accounting closing constraints.

During the valuation process and all the actuarial calculations, our standard service offer is divided into several stages:

  • Analysis, monitoring and quality control of your data;
  • The development or review of your actuarial assumptions;
  • Determination of financial assumptions;
  • The calculation of actuarial commitments;
  • The analysis of actuarial differences and associated sensitivity studies;
  • The drafting of an actuarial report.

In addition, we also offer

  • Availability of audit trails to your statutory auditors;
  • Prospective analyses on the evolution of your commitments based on economic and financial scenarios studied upstream;
  • Comparative studies of conventional schemes to assist you in your procedures;
  • Review of their actuarial assumptions (turnover, career profile and/or mortality studies, etc.);
  • The study of demographic and salary movements between two accounting closures;
  • Training modules.

Our studies are carried out using the DIVA software, a high-performance, multi-standard prospective actuarial tool that has been acclaimed by many clients.

Actuarial Services of RSM provides you with expert support both vis-à-vis your statutory auditors, your management or your authorities, as well as your departments in charge of evaluating social commitments.

Finally, our support is based on :

  • A team of actuarial experts in accounting and financial standards;
  • Regular monitoring of conventional rules;
  • Market references acquired over many years;
  • A respect for professional standards;
  • A rigorous control of the quality of services;
  • Compliance with data protection regulations (RGPD);
  • A technical and regulatory watch shared with our clients;
  • The application of proven methods and processes;
  • And the use of a high-performance and recognized multi-standard actuarial modeling tool.