actuarial loss


actuarial loss
страх., фин. актуарный убыток (убыток, возникающий в случае, если фактическая величина обязательств и/или активов пенсионного или иного страхового фонда оказалась менее благоприятной, чем ожидалось исходя из актуарных прогнозов; напр., актуарный убыток может возникнуть, если доход от инвестирования активов фонда составил меньшую, чем ожидалось, величину, или если пенсионные обязательства фонда оказались больше, чем ожидалось, вследствие более низкого, чем прогнозный, уровня смертности)
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Англо-русский экономический словарь.

Смотреть что такое "actuarial loss" в других словарях:

  • Actuarial Rate — is an estimate of the expected value of future loss. Usually, the future loss experience is predicted on the basis of historical loss experience and the consideration of the risk involved. Accurate actuarial rates help protect insurance companies …   Investment dictionary

  • Actuarial reserves — An actuarial reserve is a liability equal to the net present value of the future expected cash flows of a contingent event. In the insurance context an actuarial reserve is the present value of the future cash flows of an insurance policy and the …   Wikipedia

  • Actuarial science — are professionals who are qualified in this field through examinations and experience. Actuarial science includes a number of interrelating subjects, including probability and statistics, finance, and economics. Historically, actuarial science… …   Wikipedia

  • Actuarial present value — In actuarial science, the actuarial present value of a payment or series of payments which are random variables is the expected value of the present value of the payments, or equivalently, the present value of their expected values.This applies… …   Wikipedia

  • 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 Adjustment — A revision made to reserves, premiums and other values based on a company s actual loss experience as well as expenses and expected benefits to be paid. In pension arrangements, actuarial adjustments are made to the retirement benefits when an… …   Investment dictionary

  • actuarial method — A method used in lease accounting to apportion rentals on the basis of compound interest; it is also used in accounting for pensions to determine the charge to the profit and loss account …   Accounting dictionary

  • actuarial method — A method used in lease accounting to apportion rentals on the basis of compound interest; it is also used in accounting for pensions to determine the charge to the profit and loss account …   Big dictionary of business and management

  • Casualty Actuarial Society — Infobox Organization name = Casualty Actuarial Society size = 180px caption = Casualty Actuarial Society logo motto = formation = 1914 type = Professional body headquarters = Arlington, VA location = United States of America membership = 4585… …   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 actual investment returns …   Financial and business terms

  • unrecognized net loss — 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 …   Financial and business terms

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