Примери за използване на Actuarial gains на Английски и техните преводи на Български
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Causes of actuarial gains and losses include, for.
Appendix A illustrates the treatment of actuarial gains and losses.
Some actuarial gains and losses(see Section 28).
Therefore, the cumulative net unrecognised actuarial gains are 1,525(760 plus 825 less 60).
Actuarial gains and losses on the defined benefit obligation;
Therefore, the cumulative net unrecognised actuarial gains are 1,525(760 plus 825 less 60).
Actuarial gains and losses outside the 10% corridor around the present value of the DBO are recognised.
Net cumulative unrecognised actuarial gains since the date of adopting the Standard are 120.
Actuarial gains and losses are recognized immediately in other comprehensive income.
Net cumulative unrecognised actuarial gains since the date of adopting the Standard are 120.
At 1 January 20X1, the fair value of plan assets was 10,000 andnet cumulative unrecognised actuarial gains were 760.
In the long term, actuarial gains and losses may offset one another.
An asset may arise where a defined benefit plan has been overfunded orin certain cases where actuarial gains are recognised.
(i)the net actuarial gains or losses not recognised in the statement of financial position(see paragraph 92);
An entity is permitted, but not required,to recognise actuarial gains and losses that fall within that range.
(i)the net actuarial gains or losses not recognised in the statement of financial position(see paragraph 92);
(iii)limit the recognition of subsequent actuarial gains(but not negative past service cost) as follows.
B Actuarial gains and losses recognised in other comprehensive income as permitted by paragraph 93A shall be.
An entity is permitted, but not required,to recognise actuarial gains and losses that fall within that range.
The unrecognised actuarial gains of 17 are the net cumulative actuarial gains on the obligation and on the reimbursement rights.
Such permitted methods include, for example, immediate recognition of all actuarial gains and losses, both within and outside the‘corridor'.
Actuarial gains and losses are reported in retained earnings in the period that they are recognised as other comprehensive income(see IAS 19).
The entity has adopted a policy of recognising all actuarial gains and losses immediately, as permitted by paragraph 93.
Actuarial gains and losses recognised in other comprehensive income as permitted by paragraph 93A shall be presented in the statement of comprehensive income.
An entity may apply such systematic methods to actuarial gains and losses even if they are within the limits specified in paragraph 92.
Actuarial gains and losses and adjustments arising from the limit in paragraph 58(b) that have been recognised in other comprehensive income shall be recognised immediately in retained earnings.
This Standard requires an entity to recognise, as a minimum,a specified portion of the actuarial gains and losses that fall outside a‘corridor' of plus or minus 10%.
Of the previously unrecognised actuarial gains and transitional amounts, 10%(100/1,000) relates to the part of the obligation that was eliminated through the curtailment.
Using current actuarial assumptions(including current market interest rates and other current market prices) immediately before the curtailment, the entity has a defined benefit obligation with a net present value of 1,000, plan assets with a fair value of 820 andnet cumulative unrecognised actuarial gains of 50.
(d)determining the total amount of actuarial gains andlosses and the amount of those actuarial gains and losses to be recognised(see paragraphs 92- 95);