Projected Unit Credit valuation of gratuity (Payment of Gratuity Act: 15/26 formula, ₹20 lakh cap, 5-year vesting) and leave encashment.
Multiple-decrement exit projection with attrition age bands (per-category overrides) and a compact, clearly labelled approximation of IALM 2012-14 Ultimate mortality.
Year-on-year reconciliation splitting actuarial (gain)/loss into past service cost, financial, demographic and experience; plan asset roll-forward; net liability, P&L and OCI.
Sensitivity analysis (±0.5% / ±1% discount rate, salary escalation, attrition), maturity profile and weighted average duration.
Excel workbook and Markdown/HTML disclosure note outputs; value, reconcile and explain CLI commands.
Synthetic 300-employee two-year example and generator.