Traduction de «écarts actuariels » (Français → Anglais) :

actuarial gains and losses

experience difference

actuarial advisor | consulting actuaries | actuarial consultant | actuary

insurance assessor | insurance assessors | insurance analyst | insurance rating analyst

yield to maturity

actuarial review

direct labour yield variance | labour yield variance | total direct labour yield variance

distance between inside faces of flanges | distance between insides of rims | distance between insides of tyres

manufacturing overhead variance | overhead variance

actuarial sciences | bookkeeping science | actuarial science | scientific financial analysis

Actuarial gains and losses result from increases or decreases in the present value of the defined benefit obligation because of changes in actuarial assumptions and experience adjustments.

Accounting for defined benefit plans is complex because actuarial assumptions are required to measure the obligation and the expense and there is a possibility of actuarial gains and losses.

Consequently, no actuarial assumptions are required to measure the obligation or the expense and there is no possibility of any actuarial gain or loss.

21. Reiterates the call for closely linking pension benefits to years worked and premiums paid (‘actuarial fairness’), to ensure that working more and longer pays off for workers by having a better pension while duly taking into account periods away from the labour market due to care for dependent persons; recommends that the Member States, in consultation with relevant partners, put a ban on mandatory retirement when reaching the statutory retirement age, so as to enable people who can and wish to do so to choose to continue to work beyond the statutory retirement age or to gradually phase in their retirement, as extending the period of premiums paid while at the same time shortening the period of benefit eligibility can help workers reduce ...[+++] any pension gaps at a fast pace;