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actuarial gains and losses

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

  • Актуарные прибыли и убытки — (ACTUARIAL GAINS AND LOSSES) a) Актуарные прибыли и убытки включают: корректировки на основе опыта (разница между первоначальными актуарными допущениями в отношении будущих событий и тем, что в действительности произошло) и b) результаты… …   Финансы и биржа: словарь терминов

  • Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1996 — This is a complete list of all 2071 Statutory Instruments published in the United Kingdom in the year 1996. NOTOC 1 100* Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996 S.I. 1996/1 * Sea Fishing… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1996 (1001-2000) — This is a List of Statutory Instruments of the United Kingdom, 1996 from 1001 to 2000.1001 1100* Norfolk and Norwich Health Care National Health Service Trust (Establishment) Amendment Order 1996 [http://www.opsi.gov.uk/si/si1996/Uksi 19961001 en …   Wikipedia

  • Credit default swap — If the reference bond performs without default, the protection buyer pays quarterly payments to the seller until maturity …   Wikipedia

  • Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… …   Wikipedia

  • 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

  • Aggregate Level Cost Method — An acturial cost method that tries to match and allocate the cost and benefit of a pension plan over the span of the plan s life. The Aggregate Level Cost Method typically takes the present value of benefits minus asset value and spreads the… …   Investment dictionary

  • 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

  • Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …   Wikipedia

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