WHAT WE DO
Phone:
+971 4 876 8530Email:
info@luxactuaries.com
LTIPs, ESPPs, ESOPs, and other share-based plans help attract and retain key talent. We provide advisory and valuation services to get these schemes designed, implemented, and reported correctly.
IFRS 2 requires companies to recognise the cost of share-based payment transactions in their financial statements. This covers employee stock options, restricted stock units, and performance shares. Valuations typically use the Black-Scholes-Merton model, binomial trees, or Monte Carlo simulations to determine fair value at grant date.
Lux Actuaries is licensed by the Capital Markets Authority (CMA) in the UAE to perform financial consulting and advisory services. We provide end-to-end support, from initial scheme design to managed services and financial reporting.
Discuss your reporting requirements and audit timelines.
Client Manager
Ernest LouwFrom scheme design to ongoing valuations and managed services, we handle every aspect of your share-based payment plans.
Annual actuarial valuation reports using the Black-Scholes model, for either cash or equity settlement.
We design tailored plans (LTIPs, ESPPs, ESOPs, restricted stock, performance shares) with regulatory compliance built in.
We review existing plans using data, regional benchmarking, and input from experienced HR professionals.
Ongoing plan management including record-keeping, reporting, and compliance.
We support both startups and large listed companies, adapting our services to your scale and needs.
Full CMA licensing with deep understanding of the UAE, Saudi, and wider GCC market regulations.
IFRS 2 requires companies to recognise share-based payment transactions (such as employee stock options or share grants) in their financial statements. An actuarial valuation determines the fair value of these equity instruments.
The Black-Scholes-Merton formula is commonly used for simpler options. More complex instruments, such as those with market performance conditions, may need binomial or Monte Carlo simulation models.
IFRS 2 covers Long-Term Incentive Plans (LTIPs), Employee Stock Ownership Plans (ESOPs), Employee Stock Purchase Plans (ESPPs), Restricted Stock Units (RSUs), and Share Appreciation Rights (SARs).
Get in touch for IFRS 2 valuations, scheme design, and ongoing managed services.
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