Les taux iBoxx sont les taux de référence publiés par la société Markit qui sont communément admis comme référence pour la détermination des taux d'actualisation à retenir pour l'évaluation des engagements sociaux des entreprises.
Selon les normes comptables internationales (IFRS ou US Gaap), le taux à retenir doit être le taux d'émission des obligations du secteur privé en euros (de grande qualité) pour des durations équivalentes à celles des engagements.
Dans ce cas, les taux Iboxx de référence utilisés sont les taux Iboxx Corporate AA, en fonction de la duration des engagements : iBoxx Corporate AA10+, iBoxx Corporate AA5-7,... zone euro.
Ces taux sont disponibles sur une page sécurisée du site de la société Markit (avec Login et Mot de passe que l'on peut obtenir gratuitement ou en payant selon les options retenues) :
A titre indicatif, le tableau ci-dessous reprend le taux des obligations zone euros, de société cotées AA :
| Date | AA10+ (10 ans et plus) | 7-10 ans | 5-7 ans | 3-5 ans | 1-3 ans |
| 31/01/2012 | 4,16% | 3,50% | 2,91% | 2,43% | 1,87% |
| 31/12/2011 | 4,60% | 4,04% | 3,35% | 3,07% | 2,58% |
| 30/11/2011 | 5,10% | 4,66% | 3,96% | 3,57% | 2,96% |
| 31/10/2011 | 4,62% | 4,20% | 3,60% | 3,33% | 3,10% |
| 30/09/2011 | 4,61% | 4,65% | 4,00% | 3,87% | 3,43% |
| 31/08/2011 | 4,72% | 4,50% | 3,86% | 3,71% | 3,08% |
| 31/07/2011 | 4,64% | 4,24% | 3,59% | 3,40% | 2,86% |
| 30/06/2011 | 4,91% | 4,62% | 3,93% | 3,73% | 3,09% |
| 31/05/2011 | 4,78% | 4,43% | 3,85% | 3,52% | 2,90% |
| 30/04/2011 | 4,96% | 4,52% | 4,06% | 3,71% | 3,01% |
| 31/03/2011 | 5,04% | 4,74% | 4,22% | 3,83% | 3,04% |
| 28/02/2011 | 4,88% | 4,53% | 3,94% | 3,58% | 2,83% |
| 31/01/2011 | 4,83% | 4,64% | 4,01% | 3,69% | 2,87% |
| 31/12/2010 | 4,68% | 4,53% | 3,73% | 3,28% | 2,52% |
| 30/11/2010 | 4,45% | 4,32% | 3,53% | 3,18% | 2,47% |
| 31/10/2010 | 4,16% | 3,75% | 3,24% | 2,81% | 2,29% |
| 30/09/2010 | 3,95% | 3,51% | 3,06% | 2,69% | 2,18% |
| 31/08/2010 | 3,71% | 3,35% | 2,88% | 2,44% | 1,98% |
| 31/07/2010 | 4,35% | 3,84% | 3,32% | 2,78% | 2,22% |
| 30/06/2010 | 4,36% | 4,07% | 3,47% | 2,86% | 2,44% |
| 31/05/2010 | 4,34% | 4,04% | 3,50% | 2,81% | 2,22% |
| 30/04/2010 | 4,47% | 3,95% | 3,45% | 2,72% | 1,93% |
| 31/03/2010 | 4,61% | 4,03% | 3,57% | 2,79% | 1,95% |
| 28/02/2010 | 4,65% | 4,02% | 3,58% | 2,87% | 1,99% |
| 31/01/2010 | 4,75% | 4,15% | 3,56% | 2,96% | 2,18% |
| 31/12/2009 | 5,09% | 4,45% | 3,94% | 3,17% | 2,34% |
| 30/11/2009 | 4,97% | 4,26% | 3,71% | 3,07% | 2,32% |
| 31/10/2009 | 5,17% | 4,28% | 3,77% | 3,20% | 2,40% |
| 30/09/2009 | 5,24% | 4,35% | 3,83% | 3,32% | 2,51% |
| 31/08/2009 | 5,27% | 4,46% | 3,95% | 3,52% | 2,74% |
| 31/07/2009 | 5,30% | 4,65% | 3,98% | 3,56% | 2,85% |
| 30/06/2009 | 5,73% | 5,20% | 4,38% | 4,12% | 3,30% |
| 31/05/2009 | 6,26% | 5,61% | 4,73% | 4,35% | 3,57% |
| 30/04/2009 | 6,20% | 6,01% | 5,22% | 4,77% | 4,42% |
| 31/03/2009 | 5,88% | 6,52% | 5,62% | 5,36% | 4,87% |
| 28/02/2009 | 5,82% | 6,41% | 5,48% | 5,32% | 4,69% |
| 31/01/2009 | 5,82% | 6,48% | 5,79% | 5,45% | 4,54% |
| 31/12/2008 | 6,28% | 6,42% | 6,31% | 5,86% | 5,31% |
| 30/11/2008 | 6,68% | 6,58% | 6,65% | 6,19% | 5,56% |
| 31/10/2008 | 6,94% | 7,16% | 7,03% | 6,52% | 5,92% |
| 30/09/2008 | 6,86% | 7,24% | 7,18% | 6,81% | 6,10% |
| 31/08/2008 | 6,24% | 6,13% | 5,97% | 5,81% | 5,52% |
| 31/07/2008 | 6,35% | 6,14% | 6,11% | 5,88% | 5,62% |
| 30/06/2008 | 6,46% | 6,32% | 6,29% | 6,19% | 5,89% |
| 31/05/2008 | 6,26% | 5,94% | 5,92% | 5,69% | 5,49% |
| 30/04/2008 | 6,06% | 5,82% | 5,68% | 5,36% | 5,16% |
| 31/03/2008 | 6,12% | 5,99% | 5,83% | 5,24% | 5,00% |
| 29/02/2008 | 5,54% | 5,56% | 5,19% | 4,62% | 4,39% |
| 31/01/2008 | 5,50% | 5,45% | 5,16% | 4,69% | 4,47% |
| 31/12/2007 | 5,48% | 5,43% | 5,32% | 5,02% | 4,79% |
| 30/11/2007 | 5,35% | 5,29% | 5,14% | 4,90% | 4,59% |
| 31/10/2007 | 5,20% | 5,10% | 5,04% | 4,81% | 4,65% |
| 30/09/2007 | 5,28% | 5,19% | 5,09% | 4,85% | 4,63% |
| 31/08/2007 | 5,26% | 5,07% | 4,98% | 4,75% | 4,52% |
| 31/07/2007 | 5,26% | 5,04% | 5,02% | 4,81% | 4,63% |
| 30/06/2007 | 5,26% | 5,03% | 4,97% | 4,81% | 4,68% |
| 31/05/2007 | 5,03% | 4,83% | 4,80% | 4,67% | 4,59% |
| 30/04/2007 | 4,79% | 4,58% | 4,52% | 4,39% | 4,34% |
| 31/03/2007 | 4,76% | 4,52% | 4,44% | 4,31% | 4,25% |
| 28/02/2007 | 4,58% | 4,35% | 4,27% | 4,15% | 4,11% |
| 31/01/2007 | 4,70% | 4,46% | 4,38% | 4,27% | 4,17% |
| 31/12/2006 | 4,60% | 4,33% | 4,27% | 4,17% | 4,08% |
| 30/11/2006 | 4,34% | ||||
| 31/10/2006 | 4,40% | ||||
| 30/09/2006 | 4,41% | ||||
| 31/08/2006 | 4,50% | ||||
| 31/07/2006 | 4,67% | ||||
| 30/06/2006 | 4,79% | ||||
| 31/05/2006 | 4,70% | ||||
| 30/04/2006 | 4,68% | ||||
| 31/03/2006 | 4,49% | ||||
| 28/02/2006 | 4,18% | ||||
| 31/01/2006 | 4,15% | ||||
| 31/12/2005 | 4,01% | ||||
| 30/11/2005 | 4,15% | ||||
| 31/10/2005 | 4,10% | ||||
| 30/09/2005 | 3,89% | ||||
| 31/08/2005 | 3,87% | ||||
| 31/07/2005 | 4,02% | ||||
| 30/06/2005 | 3,93% | ||||
| 31/05/2005 | 4,09% | ||||
| 30/04/2005 | 4,22% | ||||
| 31/03/2005 | 4,40% | ||||
| 28/02/2005 | 4,38% | ||||
| 31/01/2005 | 4,26% | ||||
| 31/12/2004 | 4,48% | ||||
| 30/11/2004 | 4,66% | ||||
| 31/10/2004 | 4,83% | ||||
| 30/09/2004 | 4,97% | ||||
| 31/08/2004 | 5,16% | ||||
| 31/07/2004 | 5,22% | ||||
| 30/06/2004 | 5,33% | ||||
| 31/05/2004 | 5,32% | ||||
| 30/04/2004 | 5,18% | ||||
| 31/03/2004 | 5,01% | ||||
| 29/02/2004 | 5,10% | ||||
| 31/01/2004 | 5,21% | ||||
| 31/12/2003 | 5,17% | ||||
| 30/09/2003 | 5,18% | ||||
| 30/06/2003 | 5,11% | ||||
| 31/03/2003 | 5,34% | ||||
| 31/12/2002 | 5,36% | ||||
| 30/09/2002 | 5,48% | ||||
| 30/06/2002 | 5,89% | ||||
| 31/03/2002 | 6,16% | ||||
| 31/12/2001 | 6,14% | ||||
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