Spreadsheet preview

This is what the spreadsheet for calculating provisions for retirement severance payments looks like — from the actuarial assumptions, through the employee data, to the final report.

1. Actuarial assumptions

The key valuation parameters — salary growth, the discount rate, the probability of payment and the tax rate — are entered once and reused in subsequent financial years.

Provisions spreadsheet — actuarial assumptions: salary growth, interest rate, probability of payment, tax rate

2. Employee data

You enter the basic HR data — date of birth, date of employment and salary. The spreadsheet takes care of the rest.

Provisions spreadsheet — employee data table: sex, date of birth, date of employment, salary

3. Results report

The spreadsheet calculates the provision split into its short-term and long-term parts, with the opening balance, the closing balance and the movement — ready to be recognised in the books and disclosed in the notes to the financial statements.

Provisions spreadsheet — results report: short-term and long-term provision, opening balance, closing balance, movement

The values in the screenshots are illustrative (demonstration data). The spreadsheet itself is in Polish.

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