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actuarial gain

См. также в других словарях:

  • Actuarial Gain Or Loss — Gain or loss arising from the difference between estimates and actual experience in a company’s pension plan. Actuarial gains and losses are used when accounting for pension plans because of the need to make assumptions about the future… …   Investment dictionary

  • Actuarial Society of India — The Actuarial Society of India, known as the ASI Or Intstitute of Actuaries of India known as IAI, is the sole professional body of actuaries in India, and was formed in September 1944.Registration of the ASIIn 1979, it was admitted to the… …   Wikipedia

  • unrecognized net gain — or unrecognized net loss An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by… …   Financial and business terms

  • unrecognized net gain or unrecognized net loss — An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by actual investment returns …   Financial and business terms

  • Corridor Rule — In financial accounting, the corridor rule is a materiality rule that requires disclosure of a pension actuarial gain or loss, if the gain or loss exceeds 10% of the greater of the Pension Benefit Obligation (PBO) or the fair value of plan assets …   Investment dictionary

  • Actuary — Damage from Hurricane Katrina. Actuaries need to estimate long term averages of such damage in order to accurately price property insurance and set appropriate reserves. Occupation Names Actuary …   Wikipedia

  • Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium

  • Fictional actuaries — and the appearance of actuaries in works of fiction has been the subject of a number of articles in actuarial journals.Actuaries in Film* Double Indemnity (1944) a Billy Wilder film , with Fred MacMurray and Barbara Stanwyck, was possibly the… …   Wikipedia

  • Risk management — For non business risks, see risk, and the disambiguation page risk analysis Example of risk management: A NASA model showing areas at high risk from impact for the International Space Station. Risk management is the identification, assessment,… …   Wikipedia

  • PricewaterhouseCoopers — For other uses, see PWC (disambiguation). PricewaterhouseCoopers (trading as PwC) Type Member firms have different legal structures; both UK and US firms are limited liability partnerships Industry …   Wikipedia

  • Czech Society of Actuaries — The Czech Society of Actuaries (CSA, Czech: Česká společnost aktuárů) is the association of actuaries in Czechia. It aims to promote the education and research in actuarial science and to mediate social and professional contacts among actuaries.… …   Wikipedia

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