actuarial assumptions


actuarial assumptions
 актуарные допущения; определенные компанией непредвзятые и взаимно совместимые оценки демографических ифинансовых переменных, определяющих величину затрат на пенсионное обеспечение.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • actuarial reserve — The capitalised value of a member s accrued pension entitlement, based on the actuarial assumptions the actuary has taken into account in making his funding recommendations; the two most critical assumptions being salary growth and the investment …   Law dictionary

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  • Actuarial Cost Method — A method used by actuaries to calculate the amount a company must pay periodically to cover its pension expenses. The two main methods used are the cost approach and the benefit approach. The cost approach calculates total final benefits based on …   Investment dictionary