Actuarial Gains and Losses

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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.

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No references found			While the historical policy of recognizing pension expense was considered acceptable, we believe that the new policy is preferable as it eliminates the delay in recognition of actuarial gains and losses outside the corridor. HONEYWELL INTERNATIONAL INC - Final Results by PR Newswire UK Disclose The Preliminary Views, in general, call for accelerating the expense recognition of the effects of plan amendments and certain actuarial gains and losses - using an average expected future service for current workers, and immediate expensing for changes in the value of obligations to retired workers. American Academy of Actuaries' Pension Expert Comments on GASB Release by PR Newswire The same treatment applies to actuarial gains and losses (disparities between actuarial assumptions and actual outcomes). The GFOA weighs in on pensions by Gauthier, Stephen J. / Government Finance Review			Actual actual age Actual Authority Actual Cash Value Actual Cost actual damages actual eviction Actual Expenses Actual Market actual notice actual possession Actual Return Actual Total Loss actual value Actual/360 Actual/Actual Actuals Actuarial Adjustment Actuarial Analysis Actuarial Board for Counseling and Discipline Actuarial Consultant Actuarial Cost Assumptions Actuarial Cost Method Actuarial Equity Actuarial Equivalent Actuarial Gains and Losses Actuarial Rate Actuarial Risk Actuarial Science Actuarial Surplus Actuarial Value Actuario Actuary ACU Acuerdo de colocacion Acuerdo de recompra Acumulada depreciacion Ad Ad Hoc Ad Infinitum Ad intensita di capitale Ad Valorem Equivalent Ad Valorem Tariff ad valorem tax Ad-a-Card ADA Adam Smith Adaptive Expectations Adaptive Exponential Smoothing ADB ADC loan			Actuals To Date Actuant Corporation actuarial actuarial actuarial actuarial Actuarial Adjustment Actuarial Adjustments Actuarial analysis Actuarial analysis Actuarial analysis Actuarial analysis Actuarial Approach for Financial Risk Actuarial Basis of Accounting Actuarial Board for Counseling and Discipline Actuarial Board for Counseling and Discipline Actuarial Consultant Actuarial Consultants Actuarial Consulting Group Actuarial Cost Assumptions Actuarial Cost Method Actuarial Cost Methods Actuarial Education Research Fund Actuarial Equity Actuarial Equivalent Actuarial Equivalents Actuarial Funding Method Actuarial Funding Methods Actuarial Gain Actuarial Gains Actuarial Gains and Losses Actuarial Gains, Losses Actuarial Loss Actuarial Losses Actuarial Mail File Actuarial Mathematics actuarial methods Actuarial Opinion and Memorandum Regulation Actuarial Program for Selected Items Actuarial Rate Actuarial Rates Actuarial Removal Interval Actuarial Residual Stone Rate Actuarial Risk Actuarial Risk Assessment Actuarial Risks Actuarial science Actuarial science Actuarial Science Risk Management and Insurance Actuarial Sciences Actuarial Sciences Associates Actuarial Society of Hong Kong Actuarial Society of India Actuarial Society of South Africa Actuarial Standards Board Actuarial Standards of Practice

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