In addition to our consolidation offer we accompany our client in order to evaluate post-employment staff benefits plan or payments in shares.
In accordance with legal provisions of IFRS 2 standard, our optional financial instruments evaluations such as BSA (subscription warrant) or “stock-option” are based on the main methods recognised on the market:
Standard model Black-Scholes-Merton
Tree model: Binomial discrete time models (Cox, Ross, Rubinstein).
When considering complex scenarios, we are capable of implementing more sophisticated probabilistic models known as "Monte Carlo" (numerical approaches that enable to obtain contingent simulation of an underlying asset market price for listed companies, or a financial aggregate such as EBIT or EBITDA).
