• Employee turnover• Discount rate• Salary increase and how and when holidays are actually taken (holiday model) Service charge: is the value of long service life rights, cursed during a financial year is recognized in the income statement for the financial year. The cost of the service is calculated by determining the current value of the new provisions. Net interest on the liability Interest cost is the interest earned on the long-term leave liability during the financial year. The identification of the interest cost calculation of the long-term leave liability at the beginning of the financial year, the benefits paid during the financial year and the service cost recognized in the income statement. Remeasurement of liability Arises due to changes in actuarial assumptions or due to experience gained by the employee rather than the time of pay. It should be identified in the financial statements whether a current and non-current liability or an interest or service charge in income