退職給付債務計算【DBO計算(旧PBO計算)】、退職金・年金制度設計、企業年金資産運用など

企業年金・退職金に関する経営課題を解決するコンサルティング【IICパートナーズ】

+81 3 5501 3758

We often hear troubles/complaints from persons in charge of retirement benefit accounting on the following aspects:


  • It takes a long time to receive the PBO valuation report.

  • Insufficient feedback in responding to questions on PBO valuation methodology or accounting treatment for retirement benefit.

  • Good support needed in order to switch from the current "simpler & more convenient method" (Kanben-ho) to more general principle-based method in not only PBO valuation report, but also retirement benefit accounting as a whole.

  • Not enough support in deciding the discount rate based on mark-to-market (fiscal year end) rate to be applied in PBO valuation.

  • Urgently requested by US head quarter to produce IFRS/FAS based PBO valuation.

  • Need professional supports regularly in the area of updated IFRS information, convergence trend in Japanese accounting standard etc.

We, IIC partners, are confident that we can surely provide very good solutions to those problems clients encounter in PBO valuation services.

Main services IIC Partners provides include:

  • PBO/ Service costs calculation
  • Advice/Calculation on actuarial assumptions to be applied in PBO valuation
  • Advice on retirement benefit accounting treatment and its calculation
  • Provision of calculated results by individual member of the plan
  • Provision of process data for PBO calculation
  • IFRS/FAS-based reporting

Features of IICP services

*Speedy Calculation and Reporting

We are proud that IICP can complete the PBO calculation in two weeks or 10 business days after we receive all documents and accurate data needed for the calculation from the client.
Unlike trust banks, IICP can make valuation date updated closer to accounting year-end, thanks to significant saving of its calculation time, which enables a client to reflect the latest state where the pension system stands. It also helps a client to skip somewhat troublesome step for the correction of numbers after the fact.

*Direct Support by Professionals
Our actuarial professionals will directly communicate with the client. IICP will give a client
advice on detailed PBO valuation process and on actuarial assumption to be applied. In
addition, advice on accounting treatment of retirement benefit will be provided by our CPAs.

*Valuation data by individual plan member available
Data of PBO/Service cost valuation by individual member of the plan is required for accurate cost accounting and sector-wise P/L management. IICP also provides a client with tables in the PBO calculation process, depending on client's request.

*Objective Valuation by independent firm
It is important for pension system to ensure its PBO valuation to be objective, conducted by independent actuarial firm which has no conflict of interests with various stakeholders. This is why it has become common in US that PBO valuation is conducted by independent organization.