Примери за използване на Value of promised на Английски и техните преводи на Български
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Actuarial present value of promised retirement.
The financial statements may be accompanied by a separate actuary's report supporting the actuarial present value of promised retirement benefits;
Present value of promised retirement benefits; and.
The amount of the actuarial present value of promised retirement.
The actuarial present value of promised retirement benefits is disclosed in a note to the statements.
(v)liabilities other than the actuarial present value of promised retirement benefits;
(ii)the actuarial present value of promised retirement benefits, distinguishing between vested benefits and non-vested benefits; and.
(v)liabilities other than the actuarial present value of promised retirement benefits;
(ii)the actuarial present value of promised retirement benefits, distinguishing between vested benefits and non-vested benefits; and.
It rejects arguments against the quantification of the actuarial present value of promised retirement benefits.
(i)a note disclosing the actuarial present value of promised retirement benefits, distinguishing between vested benefits and non-vested benefits; or.
The financial statements may also be accompanied by a report from an actuary supporting the actuarial present value of promised retirement benefits; and.
(i)a note disclosing the actuarial present value of promised retirement benefits, distinguishing between vested benefits and non-vested benefits; or.
The effect of any changes in actuarial assumptions that have had a significant effect on the actuarial present value of promised retirement benefits should also be disclosed.
Actuarial present value of promised retirement benefits is the present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.
The effect of any changes in actuarial assumptions that have had a significant effect on the actuarial present value of promised retirement benefits should also be disclosed.
The actuarial present value of promised retirement benefits, being the sum of the amounts presently attributable to each participant in the plan, can be calculated more objectively than with projected salary levels.
The financial statements of the plan also contain statements of changes in net assets available for benefits andchanges in the actuarial present value of promised retirement benefits.
The financial statements shall explain the relationship between the actuarial present value of promised retirement benefits and the net assets available for benefits, and the policy for the funding of promised benefits.
A statement is included in the financial statements that shows the net assets available for benefits,the actuarial present value of promised retirement benefits, and the resulting excess or deficit.
(c)the amount of the actuarial present value of promised retirement benefits using current salary levels is generally more closely related to the amount payable in the event of termination or discontinuance of the plan.
The financial statements shall explain the relationship between the actuarial present value of promised retirement benefits and the net assets available for benefits, and the policy for the funding of promised benefits.
(c)the amount of the actuarial present value of promised retirement benefits using current salary levels is generally more closely related to the amount payable in the event of termination or discontinuance of the plan.
They contend that actuaries do not necessarily compare actuarial present value of promised retirement benefits with market values of investments but may instead assess the present value of cash flows expected from the investments.
The actuarial present value of promised retirement benefits based on projected salaries is disclosed to indicate the magnitude of the potential obligation on a going concern basis which is generally the basis for funding.
They contend that actuaries do not necessarily compare actuarial present value of promised retirement benefits with market values of investments but may instead assess the present value of cash flows expected from the investments.
The actuarial present value of promised retirement benefits based on current salaries is disclosed in the financial statements of a plan to indicate the obligation for benefits earned to the date of the financial statements.
In addition to disclosure of the actuarial present value of promised retirement benefits, sufficient explanation may need to be given so as to indicate clearly the context in which the actuarial present value of promised retirement benefits should be read.
The actuarial present value of promised retirement benefits based on current salaries is disclosed in the financial statements of a plan to indicate the obligation for benefits earned to the date of the financial statements.
The actuarial present value of promised retirement benefits based on projected salaries is disclosed to indicate the magnitude of the potential obligation on a going concern basis which is generally the basis for funding.