Research & Data

Valuation Resources

Annual volatility benchmarks, expected term data, and risk-free rate resources derived from our IFRS 2 actuarial valuation portfolio — spanning 12+ years of real-world data.

2025

Annual Report

Coming Soon

IFRS 2 Volatility Benchmark Study 2025

Comprehensive volatility and expected term benchmark data compiled from our IFRS 2 valuation portfolio, covering 15+ countries across the Middle East and Africa.

Median volatility by country and industry
Expected term averages by scheme type
Risk-free rate benchmarks for Q4 2024
10-year trend analysis

2024

Annual Report

IFRS 2 Volatility Benchmark Study 2024

In-depth analysis of volatility trends and early exercise patterns observed across our actuarial valuation portfolio during the 2023/2024 reporting cycle.

Post-COVID market volatility patterns
Industry-specific expected term rates
Regional risk-free rate comparisons
Early exercise sensitivity analysis
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2023

Annual Report

IFRS 2 Volatility Benchmark Study 2023

Analysis of market volatility during the recovery period, with particular focus on inflation-adjusted risk and changing vesting demographics.

Inflation-adjusted market risk
Remote work impact on forfeiture
Sector-by-sector comparisons
Assumption setting guidance
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Why Our Benchmarks?

Data You Can Trust for Assumption Setting

Our volatility and expected term benchmark data is derived from actual IFRS 2 valuations performed by qualified actuaries — not generic surveys or estimates. This makes it uniquely suited for supporting actuarial assumption setting and auditor discussions.

2+

Years of Data

Longitudinal dataset spanning a full economic cycle

10+

Countries

Middle East and Africa coverage

50+

Valuations

Real data from actual IFRS 2 engagements