GRCA supports companies and groups in valuing their French retirement indemnity obligations. The work takes account of individual employee data, collective bargaining provisions and the circumstances of retirement.

Calculations use documented assumptions for salary growth, staff turnover, retirement, mortality and discount rates. The scope and method are tailored to the applicable accounting framework, under French accounting standards or IAS 19.

The firm analyses changes in the obligation from one financial year to the next, measures sensitivity to the main assumptions and prepares findings for finance teams, human resources and auditors.