The modern balanced pension system is hardly imaginable without pension’s accumulative part. It is good to realize, that more and more Ukrainian employers think about their employees’ retirement, creating pension programs aside from the state solidary system.

  After employers started to use International Accounting Standards (IAS), they are obliged for compulsory evaluation of their long-term duties towards their employees. The 19th Chapter of IAS ‘Employee Benefits demands calculation of current worth of such payments, considering mortality risk.

  ‘LUTS Consulting’ Actuaries offer information-opening services according to the 19th Chapter of IAS and carry out the evaluation and calculation of long-term employee benefits