Share-based payment schemes have become a popular way for companies to reward and retain their top talent. Whether it’s through Employee Stock Option Plans (ESOPs), Long-Term Incentive Plans (LTIPs), or other equity-linked benefits like RSUs and Phantom Stock Plans, these offerings must be properly accounted for under IFRS 2.

At SHMA, we support businesses in ensuring full compliance with IFRS 2 by offering end-to-end valuation and modelling services. From choosing the right pricing model, such as Black-Scholes or Monte Carlo—to incorporating performance targets, vesting conditions, and employee behaviour, our actuarial experts make the process seamless and reliable.

We don’t just stop at the numbers. We also provide technical documentation, explain our assumptions in clear terms, and assist with audit reviews, making it easier for your finance teams to report with confidence.

Whether you’re designing a new plan or updating an existing one, SHMA is here to help you navigate the complexities of share-based payments with clarity and precision.