EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Limited, each of which is a separate legal entity. Ernst & Young Limited is a Swiss company with registered seats in Switzerland providing services to clients in Switzerland.
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Yield Curve Publications
Discount rates for IFRS and US GAAP valuations of pension obligations in CHF and EUR.
Navigate pension obligation valuations with confidence
The financial and regulatory landscape for the valuation of pension obligations requires organizations to use current, market-consistent discount rates. EY's monthly publication on yield curves in CHF and EUR delivers the reference you need to value defined benefit obligations accurately and in compliance with IAS 19 (IFRS) and ASC 715 (US GAAP).
What we provide
Our publication offers market-consistent yield curves and corresponding single equivalent discount rates for different durations. The EY curves are built based on market yields of corporate bonds (AA-rated, CHF-denominated for Swiss plans, EUR-denominated for plans in the Eurozone), ensuring alignment with international accounting standards.
How we can help
Whether you are preparing and consolidating financial statements under different international and local accounting standards, looking for support in performing valuations of defined benefit plans, or reassessing your pension strategy – EY's Pension Advisory specialists are here to support you with tailored guidance and deep actuarial expertise.
Download Yield Curves in CHF and EUR
- Switzerland
- Eurozone
