Actuarial Gains and Losses

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Actuarial Gains and Losses

The actual amount a company pays on its pensions compared to previous estimates. An actuarial gain occurs if the company pays less than it thought it would, while an actuarial loss happens if it pays more than expected. Actuarial gains and losses may result in a change to a company's actuarial assumptions. See also: Actuarial adjustment.
References in periodicals archive ?
3) Actuarial gain/loss on pension plan Lexmark elected during the fourth quarter of 2013 to change its method of accounting for mark-to-market (MTM) asset and actuarial gains and losses for its pension and other postretirement plans to improve transparency of operational performance.
Strong equity investment returns, offset by an increase in the defined benefits obligations due to changes in market conditions, were the main reasons behind the overall net actuarial gain.
Had GE based pension cost on actual rather than expected return on plan assets, and not included the actuarial gain, the company would have recorded an expense of $5.
If the actual return on pension plan assets is greater than the expected return, there is an actuarial gain.
Records the $800 increase in the liability for the actuary's adjustment while the corresponding debit is added to the deferred actuarial gain or loss component of other comprehensive income.
If the actual experience of the plan differs from that which was assumed to occur by the choice of actuarial assumptions, an actuarial gain or loss occurs.
Fourth quarter 2013 included a MTM actuarial gain of $1.
Amounts for the three months ended December 31, 2013, include actuarial gain on pension plan of $82.
actuarial gain / (loss) recognised in 1,136 - (1,920)
Note 2: The manner in which the Actuarial Gain (Loss) affects future Normal Cost and Actuarial Accrued Liability allocations depends upon the particular Actuarial Cost Method Used.
Amounts for the nine months ended September 30, 2014, include actuarial gain on pension plan of $2.
John Tyson, chairman and CEO, said, "The restatement relates to the tax treatment of a one-time non recurring actuarial gain.