- 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". Топсахалова Ф.М.. 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
Actuarial Equivalent — is generally used for applying some measurement to two benefit plans to see if the resulting values are sufficiently close. Often, two or more payment streams of the benefit plans end up having the same present value based on the actuarial… … Investment dictionary
actuarial valuation — A valuation of the assets and liabilities of an occupational pension scheme conducted according to various actuarial assumptions, for example, relating to future investment performance, salary increases and mortality. The scheme actuary appointed … Law dictionary
actuarial — actuary ac‧tu‧a‧ry [ˈæktʆuəri ǁ tʆueri] noun actuaries PLURALFORM [countable] INSURANCE JOBS someone whose job is to calculate risks, in order to advise insurance companies or pension fund S … Financial and business terms
Actuarial Assumption — An actuarial assumption is an estimate of an uncertain variable input into a financial model, normally for the purposes of calculating premiums or benefits. For example, a common actuarial assumption relates to predicting a person s lifespan,… … Investment dictionary
Actuarial notation — 1. net single premium of insurance (benefit 1 unit) 2. paid at the moment of death 3. for x year old person, for n years 4. life insurance 5. deferred (m year) 6. with double force of interestActuarial notation is a shorthand method to allow… … Wikipedia
Actuarial Valuation — An actuarial valuation is a type of appraisal which requires making economic and demographic assumptions in order to estimate future liabilities. The assumptions are typically based on a mix of statistical studies and experienced judgment. Since… … Investment dictionary
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 Basis Of Accounting — A method used in computing the periodic payments that a company must make to fund its employee pension benefits. The actuarial basis stipulates that total contributions from the company plus investment returns on pension assets must match the… … 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 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