"Specifically, if their claims ratio and projected actuarial loss
threaten the solvency of the business, they will be asked to raise premiums.
Pension Benefits 2011 2010 Amounts Recognized in AOCI: Unrecognized net prior service cost $(1,492) $(1,660) Unrecognized net actuarial loss
(2,439) (1,777) Gross unrecognized cost at December 31 $(3,931) $(3,437) Minimum amortization method U.S.
Adjusting for $(0.94) from the non-cash actuarial loss
on benefit plans, $(0.25) non-cash write-off of certain network assets, and $(0.13) for merger and integration-related expenses, the loss on the sale of Connecticut wireline operations, and other asset impairments, earnings per share was $0.55 compared to an adjusted $0.53 in the year-ago quarter.
* Provision of technical ancillary services in areas such as brokerage and actuarial loss
"Other areas of increased cost seen in 2008, mainly aluminium, steel and adverse currency translation effects, fortunately stabilised in the second half of 2009 and so contributed to the improved result." The company paid out dividends of pounds 2.91m, while there was a pounds 5m actuarial loss
on its pensions.
While this might make sense from an actuarial perspective, it can foreclose on a creative alternative--using stochastic modeling to determine the likelihood of losses in a layer, perhaps $250,000 or $500,000, immediately above the captive's per occurrence retention, where actuarial loss
projections have little credibility.
He did not apply actuarial loss
development factors to the incurred loss amounts.
If the actual return on the plan assets is less than the expected return, there is an actuarial loss
. These actuarial gains and losses are amortized if they exceed 10 percent of the greater of the PBO or Plan Assets.
The FCA's 2013/14 annual report shows that it had a deficit after tax of Au2.9m, and an actuarial loss
of Au26.4m connected with the DB scheme.
Its accounts just filed at Companies House also showed it made an actuarial loss
of pounds 66.6m on its pension scheme.
The feasibility study will recommend a program design for the captive, provide an actuarial loss
forecast, estimate all expenses and show a series of captive financial statements.
The group also suffered an actuarial loss
of $7.5 million on a defined pension plan.