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EN
08-2026

Recommended interest rate

Published on:
01.09.2026
Reporting date:
31.08.2026

AUT GAAP Euro

IFRS Euro

International

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Interest rate recommendation
‍according to Austrian GAAP

Valuation of staff provisions

Reporting date:
31.08.2026

Annual average interest rate
for various residual maturities

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Austrian GAAP AFRAC interest rate recommendation (actuarial)

BILMOG interest rate
15-year residual maturity

2,49
%

7-year average

(
31.12.2025
:
2,22%
)
2,22
%

10-year average

(
31.12.2025
:
2,06%
)

Recommended interest rate
Eurozone under IFRS (IAS 19)

Valuation of personnel provisions

Reporting date:
31.08.2026
4,26
%

10-year duration

4,66
%

15-year duration

4,90
%

20-year duration

IFRS interest rate recommendation (AKTUAR)

International Abelica discount rates
IFRS (IAS 19)

Valuation of employee benefits

Reference date:
31.08.2026

International discount rates are provided by the following partners:

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