IAS 19 & US GAAP ASC 715 consulting actuary in Switzerland
Your pension obligations deserve an independent view.
As actuaries and pension fund experts, we advise pension funds and international companies: statutory expert reviews under Art. 52e BVG/LPP, IAS 19 / US GAAP ASC 715 / IPSAS 39 valuations, ALM studies and pension fund administration — with no ties to banks or insurers.
ALM study — 20-year projection Illustration
- Percentiles 10–90
- Percentiles 25–75
- Median
Life expectancy at birth, 1751–2023
In years, period life expectancy. Switzerland, United States, Sweden and Hong Kong.
| Year | Switzerland | United States | Sweden | Hong Kong |
|---|---|---|---|---|
| 1880 | 42.5 | 39.4 | 47.7 | – |
| 1918 | 46.3 | 47.2 | 49.7 | – |
| 1950 | 68.9 | 68.1 | 71.1 | 57.8 |
| 2000 | 79.8 | 76.8 | 79.7 | 80.7 |
| 2023 | 84.0 | 79.3 | 83.3 | 85.5 |
Tool · Updated monthly
10-year Swiss Confederation bond yield
History since 2009 · 45-month projection
Every month we project the 10-year Swiss Confederation bond yield, the FRP 4 upper limit of the technical interest rate and Swiss inflation with a neural network autoregression (NNAR) model. The bands shown are statistical scenarios; they are not a forecast by allea.
Observed data to end of September 2026 · last updated on 2 October 2026
10-year spot rate of the Swiss Confederation bond curve (SNB, Nelson-Siegel-Svensson method), month-end. Bands: 95%, 90%, 60%, 30% and 4% intervals of the simulated paths; solid line: median. Gold dashed line: 10-year forward rate implied by the SNB curve of the reference month, a market benchmark independent of the model.
Our services
Flexible, individual and practicable solutions to complex issues.
A multidisciplinary team of actuaries, mathematicians, lawyers and IT professionals, serving pension funds and companies.
IAS 19 · ASC 715 · IPSAS 39
International accounting standards
Valuation of pension obligations using the Projected Unit Credit method, sensitivity analyses, support in setting actuarial assumptions and a global actuary role for worldwide consolidation.
Art. 52e BVG/LPP
Pension fund expert reviews
Periodic statutory reviews, compliance of fund regulations, recommendations on the technical interest rate, remedial measures in case of underfunding, and M&A advice.
ALM
Asset-liability studies
Joint modelling of assets and liabilities over 5 to 40 years using Monte Carlo simulations, optimisation of the investment strategy, ongoing monitoring and ESG analyses — with our proprietary tools.
Swiss GAAP FER 26
Pension fund administration
Administration of pension funds in four languages: personalised benefit statements, Swiss GAAP FER 26 accounts, case handling — retirements, disability, home-ownership withdrawals, divorces — and specific analyses for boards of trustees.
BVG · BVV 2 · nFADP
Legal advice
Regulatory compliance, drafting of pension fund regulations and contracts, support in partial or total liquidations, nFADP implementation and legal assistance to boards of trustees.
International expertise
Your consulting actuary for IFRS IAS 19 & US GAAP ASC 715.
International accounting standards are our core business. We value the pension obligations of listed Swiss companies and subsidiaries of international groups — and, as global actuary, coordinate the worldwide consolidation of their plans.
- IFRS IAS 19 & IFRS for SME Listed companies and international groups
- US GAAP ASC 715 Subsidiaries of US groups
- IPSAS 39 International organisations and the public sector
- Swiss GAAP FER 16 / 26 · HGB § 253 Swiss and German standards
≈ 240
client companies
Our annual study compares the assumptions and pension obligations of some 240 client companies — a benchmark for positioning your own parameters.
Discount rates online
Monthly AA yield curves for setting the discount rate and determining the duration.
| Duration | 31.12.2025 | 30.09.2026 |
|---|---|---|
| Duration 10 | 1.06 | 1.31 |
| Duration 11 | 1.09 | 1.33 |
| Duration 12 | 1.12 | 1.35 |
| Duration 13 | 1.15 | 1.37 |
| Duration 14 | 1.17 | 1.39 |
| Duration 15 | 1.20 | 1.40 |
| Duration 16 | 1.21 | 1.40 |
| Duration 17 | 1.21 | 1.40 |
| Duration 18 | 1.22 | 1.40 |
| Duration 19 | 1.23 | 1.40 |
| Duration 20 | 1.24 | 1.40 |
Our independence
allea belongs to its active partners — and to no one else.
No ties to banks or insurance companies — from day one.
- 1998Active in occupational benefits consulting since 1998, a joint-stock company since 2004.
- 100 %of the share capital held by the active partners — full alignment of interests with our clients.
- 0ties to banks or insurance companies. Our independence guarantees objective advice.
- 4working languages — French, German, Italian and English — from Baar and Lausanne.
-
Independence
Objective advice, free of conflicts of interest: no insurance products, no asset management.
-
Technical excellence
SAA actuaries, SKPE pension fund experts, mathematicians, lawyers and IT professionals — a top-level team.
-
Innovation
Simulation and administration tools developed in-house, built for the most complex requirements.
-
Client focus
Our clients’ needs and requirements motivate us day after day — responsiveness and tailor-made solutions.
Contact
Let’s talk about your pension obligations.
Describe your situation — expert review, valuation, ALM study or the administration of your fund — and we will get back to you quickly, in your language.
Our offices
Based in Baar and Lausanne, active throughout Switzerland.
French-speaking Switzerland
Lausanne
allea SA
Rue Louis-Curtat 4
CH-1005 Lausanne