Actuarial Liabilities Valuation

An actuarial valuation provides a rigorous, forward-looking assessment of an entity's future financial obligations and risk exposure. For corporate balance sheets, particularly those with significant pension schemes or insurance activities, this analysis is fundamental to regulatory compliance, financial transparency, and strategic decision-making.

Our Role

We provide independent actuarial valuations that quantify complex, long-term liabilities with precision and clarity. Our analysis delivers the certainty required for financial reporting, risk management, and building stakeholder trust.

Pension & Employee Benefit Valuations

We calculate the present value of defined benefit obligations (DBOs), measure plan assets, and determine the net liability for financial statement recognition under IAS 19. Our analysis includes setting key assumptions for discount rates, salary escalation, and mortality.

Insurance Contract Valuations

We support compliance with IFRS 17 by calculating future cash flows from insurance contracts, establishing risk adjustment models, and determining the contractual service margin (CSM) to ensure a fair representation of insurance liabilities.

Assumption Setting & Sensitivity Analysis

We develop and justify the critical economic and demographic assumptions that underpin the valuation. We conduct stress testing and sensitivity analysis to model the impact of changing conditions on liability profiles.

Reporting & Audit Support

We deliver comprehensive, audit-ready reports designed for board-level review and regulatory scrutiny. Our valuations provide clear, defendable disclosures that enhance transparency for investors and regulators.

The Aether Advantage

The valuation of long-term liabilities is a highly specialised discipline where judgment, methodology, and independence are paramount. An inaccurate or indefensible valuation creates significant financial reporting and reputational risk.

Quantitative Rigour

Our team consists of profesionals with deep expertise in applying sophisticated statistical and financial models to future contingent liabilities. We do not apply a generic approach; we select and tailor the most appropriate actuarial techniques to capture the unique features of each plan or contract, ensuring the valuation is technically robust and compliant with all relevant accounting standards.

Unimpeachable Independence

As a truly independent firm, our conclusions are objective and uninfluenced by any other advisory role. This impartiality is critical for providing a credible, third-party assessment that withstands scrutiny from auditors, regulators, and other stakeholders. Our involvement provides the board and management with the assurance that their financial statements are built on a foundation of unbiased expertise.

Confidential Consultation

To discuss a robust and defensible valuation of your actuarial liabilities, please contact us.