| 单词 | 精算 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 精算 —actuarial精算 noun —actuary nExamples:保险精算计算 n—actuarial calculations n 精算师 n—actuaries pl 精打细算—meticulous planning and careful accounting [idiom.]
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秘书长表示，两个估值 都是由一家专业精算公司 利用《公共部门会计准则》规定 的 精算 方法 “预计单位成本给付法”独立确定的。 daccess-ods.un.org | The Secretary-General indicates that both valuations were [...] independently determined by a [...] professional actuarial firm using the “projected unit credit” method, which is the actuarial methodology [...]prescribed by IPSAS. daccess-ods.un.org |
因 此，獨 立 管 理 基 金 再 無 持 有 與 本 集 團 資 產 [...] 分 開 之 資 產，亦 無 以 精 算 法 計 算 該 計 劃 資 產 [...]的 價 值。 zte.com.cn | Therefore, there are no assets in respect of this scheme held separately from [...] those of the Group in independently administered [...] funds and no actuarial valuation for [...]the plan assets has been conducted. wwwen.zte.com.cn |
在資產負債表上確認之金額指界定權益責任之現值，經已按未確 認 精算 損 益 及未確認以往服務費用調整， 並扣除計劃資產之公平價值。 wingtaiproperties.com | The amount recognised in the balance sheet represents the present value of the [...] defined benefit obligation as adjusted for [...] unrecognised actuarial gains and losses [...]and unrecognised past service cost, and [...]as reduced by the fair value of plan assets. wingtaiproperties.com |
管制机制也将定期建立，以验证数据，从而确保提供 给 精算 师 的 数据的 完整性。 daccess-ods.un.org | Control mechanisms will also be put in place on a regular basis to validate the data, thereby ensuring the [...] integrity of data provided to the actuary. daccess-ods.un.org |
精 算 收 益 ╱（虧 損 ）以 累 計 未 確 認 [...] 收 益 ╱（虧 損 ）超 出 該 計 劃 的 資 產 與 定 額 福 利 責 任 的 較 高 者'0%的 差 額 按 該 計 劃 有 關 僱 員 的 平 均 預 期 工 作 年 期 確 認。 zte.com.cn | Actuarial gains/(losses) are [...] recognised by amortising the amount by which cumulative unrecognised gains/(losses) exceed [...]'0% of the greater of the assets of the plan and the defined benefits obligations over the average expected future working lifetime of the active members of the plan. wwwen.zte.com.cn |
(b) 處長可用書面通知，規定該計劃的管理㆟，在通知書所指 明的期間內（該期間不得少於 1 [...] 個月，自通知書日期起 計），向處長提交㆒份由精算師就 處長在通知書所指明的事 宜而製備的報告書。 legco.gov.hk | (b) the Registrar may by notice in writing require the administrator of the scheme to supply to him within the period specified in the notice (being a period of not less than 1 [...] month beginning on the date of the notice) a [...] report by an actuary on such matters [...]as the Registrar may specify in the notice. legco.gov.hk |
國際會計準則第1號修訂本不會影響Glencore的財務報表 結餘，但會影響於全面收入表內的呈列，因為Glencore乃根據其他全 [...] 面收入的組成部分是否可最終循環至收入（如貨幣換算調整）或該 等從未循環至收入的項目（如退休計劃 的 精算 收 益及虧損）對其進 行 分 類。 glencore.com | The amendments to IAS 1 will not impact Glencore’s financial statement balances however they will impact the presentation within the Statement of Comprehensive Income as Glencore will classify components of other comprehensive income based on whether they may eventually be recycled into income (e.g. currency translation [...] adjustments) versus those items that will never be recycled [...] into income (e.g. actuarial gains and losses [...]on pension plans). glencore.com |
其次，當大家把資源投入中央資源這個“ 大水塘” 以供競 [...] 逐，會否出現一些院校提出增加工商管理 或 精算 、 工 程等專業訓練學 位的建議，便可以把這些資源全取去，以致社會中最基本的博雅教 [...]育、文史哲學科到最後越來越萎縮呢？ legco.gov.hk | Second, when all the universities have injected resources into this "big reservoir" of the central pool of resources, will some institutions submit proposals to [...] increase professional places in business [...] administration or actuarial science or engineering [...]and then take away all the resources, [...]causing the most fundamental liberal arts education and the disciplines of literature, history and philosophy to shrink further and further? legco.gov.hk |
該估值顯示，有足夠的精算盈餘 乃至僱主供款可以降 低至信託契據規定的最低水平，從而可於日後年度回收部分盈餘。 prudential.co.uk | Under that valuation there [...] was sufficient actuarial surplus to permit [...]a reduction in employer contributions to the minimum [...]level under the trust deed rules, thereby allowing recoverability of part of the surplus in future years. prudential.co.uk |
近东救济工程处对该基金的财务责任包括按大会订立的比率缴付 [...] 规定的款额，以及根据该基金条例第 26 条支付其为弥补任何精算短缺而可能应 分摊的款额。 daccess-ods.un.org | The financial obligation of UNRWA to the Pension Fund consists of its mandated contribution at the rate established [...] by the General Assembly, together with its [...] share of any actuarial deficiency payments [...]which might become payable pursuant [...]to article 26 of the Regulations of the Fund. daccess-ods.un.org |
(c) 一般情況下：精算師的技巧，在諸如保費率、儲備計算及債務估值等範 [...] 圍的應用上，再也明顯不過。 ifs.org.mo | (c) Generally: the [...] application of an actuary's skill is very [...]obvious in such areas as premium rating, the calculation of [...]reserves and the valuation of liabilities. ifs.org.mo |
只有当大会在对估值之日基金精算充 足 情况作出评估的基础上，确定需要支付短 [...] 缺款项之后援引第26条的规定之时，才应支付这一款项。 daccess-ods.un.org | Such deficiency payments are payable [...] only if and when the General Assembly has invoked the provision of article 26, following [...]determination that there is a requirement for deficiency payments based on an assessment of the actuarial sufficiency of the funds as of the valuation date. daccess-ods.un.org |
总干事针对没有资金保证的工作人员福利大额债务进 行 精算 ， 遵 照联合国系统已经 采取的行动，提出其他的供资机制，并且就此向执行局第一八 [...] 0 届会议做出报告。 unesdoc.unesco.org | the Director-General to [...] undertake an actuarial study on the [...]unfunded liabilities of staff benefits and to propose alternative [...]funding mechanisms, having regard to the actions already undertaken in the United Nations system, and to report thereon to the Executive Board at its 180th session”. unesdoc.unesco.org |
特别是，附注没有披露服务终了福利和退休后津贴的有 关资料，包括其构成、精算过程 、重要假设以及相关改动。 daccess-ods.un.org | In particular, the information relative to the end-of-service [...] and post-retirement benefits, including [...] the composition, actuarial process and major [...]assumptions as well as associated changes, [...]was not disclosed in the notes. daccess-ods.un.org |
前面第 26 (iii) [...] 段述及的自动调整纳费机制可以按如下方式进行：如 果 精算 师 编 制的关 于基金未来十年的技术数据显示基金的储备金在五年内将无法达到所确定的 [...] 18 个月（上下 3 个月的机动余地）的医疗保险金目标，那么将采用按合同纳费的办法，即按前五年间医疗 [...] 消费变化的平均数确定“要求提高纳费的比率”。 unesdoc.unesco.org | The automatic contribution adjustment mechanism mentioned in paragraph 26(iii) above might operate as follows: if the ten-year technical [...] results projections for the Fund, established by [...] the consulting actuary, show that the [...]Fund’s reserves can no longer meet the criterion [...]of 18 months (plus or minus three months) of benefits payments over the next five years, an adjustment rate, based on the average rate of medical expenses over the last five years, will be applied to the contractual contribution. unesdoc.unesco.org |
精算师用 于确定这些应计负债的两个关键假设是贴现率以及针对离职后医 疗保险的保健成本增长率。 daccess-ods.un.org | Two key assumptions used by the actuary to determine these [...] accrued liabilities are the discount rate and, for ASHI, the [...]rate of increase in health-care costs. daccess-ods.un.org |
这需要会计师、精算师和 估价师等专门人员的专业知识，所引出的 问题可能会极其复杂，例如，如何确定强奸或侵犯战俘权利等行为的货币价值， [...] 记录被销毁的公司如何估值等等。 daccess-ods.un.org | This requires the expertise of specialists, such as [...] accountants, actuaries and valuers, [...]and the issues that arise can be extremely [...]complex: for example, what monetary value is to be placed on rape or the violation of prisoner’s rights or the valuation of a company whose records have been destroyed? daccess-ods.un.org |
該修訂本規定所有精算收益 及虧損須即時於其他全 面收入確認（這與Glencore運用緩衝區法的現有政策有所不同）及規 [...] 定計劃資產的預期回報（於損益表確認）須根據界定福利責任貼現 率計算。 glencore.com | The amendments require all actuarial gains and losses [...] to be recognised immediately in other comprehensive income (which [...]differs from Glencore’s current policy which applies the corridor method) and require the expected return on plan assets (recognised in the statement of income) to be calculated based on the rate used to discount the defined benefit obligation. glencore.com |
就本集團之界定權益退休福利計劃而言，提供福利之費用按預計單位進賬法計算，於各結算日進 行 精算估 值。 wingtaiproperties.com | For the Group’s defined benefit retirement schemes, the cost of providing benefits is [...] determined using the projected unit credit [...] method, with actuarial valuation [...]being carried out at each balance sheet date. wingtaiproperties.com |
屬確定給付退休辦法之退休金係按 精算 結 果 認 列；屬確定提撥退休辦法之退休金，係於員工提 供服務之期間，將應提撥之退休金數額認列為當 年度費用。 corp.taiwanmobile.com | The contribution amounts of the pension costs under the defined contribution pension plan are recognized as current expenses during the employees’ service years. english.taiwanmobile.com |
因此，本组织采用了利 用走廊方法对精算损益 进行入帐的政策。 fao.org | Consequently, the Organization has adopted the policy of utilizing the corridor [...] method to recognize actuarial gains and losses. fao.org |
关于截至 2009 年 12 月 31 日精算估值揭示的赤 字问题，令人欣慰的是，基金的咨询 精算 师 和 精算师 委员会得出结论，目前的缴款率足以满足长期负债， 没有必要为弥补短绌而缴款。 daccess-ods.un.org | With regard to the deficit [...] revealed by the actuarial valuation as at 31 December 2009, it was reassuring that the Fund’s consulting actuary and the Committee [...]of Actuaries had concluded that the current [...]contribution rate remained sufficient to meet long-term liabilities and that there was no need for deficiency payments. daccess-ods.un.org |
特别服务协议及商业服务”项下 70.5 [...] 万瑞郎的拟议增 长主要涉及需要进行 IPSAS 精算估价、MTSP 中期审查及为加强 RBM [...]落实而进行的工作人员培训 活动。 wipo.int | The proposed increase of 705,000 Swiss francs under “SSA and Commercial [...] Services” is mainly related [...] to the need for actuarial valuation under [...]IPSAS, mid-term review of the MTSP and Staff training [...]activities to strengthen the implementation of RBM. wipo.int |
债务变 动反映出与精算确定 的在职人员费用及利息支出加上或减去 因 精算 假 设 和/或支出 额变动而进行的调整额有关的支出。 fao.org | Changes in the liabilities reflect expenditure [...] related to the actuarially determined current service cost and interest expense plus or minus adjustments due to changes in actuarial assumptions [...]and/or experience. fao.org |
還有以匯報及互動工作坊討論的其他題目包括風險管 理、再保險、精算建模 、與生物統計學風險相關的產品如失能險、危疾及長期護理 [...] 險，以及優先人壽概念的各個方面。 genre.com | Further topics discussed in presentations and [...] interactive workshops included risk management, [...] reinsurance, actuarial modelling, issues [...]related to products that cover biometric [...]risks such as disability, critical illness and long-term care as well as aspects of preferred life concepts. genre.com |
以上部分負債預期會於一年以後支付，然而，由於未來之供款須視乎未來提供之服務 及 精算 假 設 之市場狀況未來之變動， 因此該數額並不能從未來十二個月內應付的數額分開。 wharfholdings.com | A portion of the above liability is expected to be settled after more than one year. However, it is not practicable to segregate this amount from the amount payable in the next twelve months, as future contributions will also relate to future services rendered and future changes in actuarial assumptions and market conditions. wharfholdings.com |
联委会忆及，大会原则上核准了这些建议，但在 开始执行时，精算估值呈现出明显的盈余上升趋势。 他说，考虑到目前精算估值 的情况，不需要考虑新的 福利措施，但联委会将继续把其他建议保留在议程上 并列为优先事项。 daccess-ods.un.org | Recalling that the General Assembly had approved those recommendations in principle, but [...] with implementation to [...] begin when the actuarial valuation showed a clear upward pattern of surpluses, he said that in the light of the current actuarial valuation, no [...]new benefit measures could [...]be considered at present, but that the Board would keep the remaining recommendations as a priority on its agenda. daccess-ods.un.org |
首席醫療總監 [...] Thomas Ashley 及首席精算師 Philip Velazquez [...]於 SOA 在 2009 年 5 月 18 至 19 日於克羅拉多州的丹佛舉行的人壽會議 中分別發表「新核保測試」及「再保險核保及死亡率更新」的匯報。 genre.com | Thomas Ashley, Chief Medical Director, presented [...] on “New Underwriting Tests” and Philip [...] Velazquez, Chief Actuary, presented on [...]“Reinsurance Underwriting and Mortality Update” [...]at the SOA – Life Meeting held in Denver, Colorado on May 18 - 19, 2009. genre.com |
玛泽北京合伙人王健民与玛泽新加坡 精算 师 兼 亚太区保险服务主管Julien PARASIE，将出席于2011年3月9至11日在北京昆泰嘉华酒店举行的2011第三届中国国际保险峰会。 chi.mazars.cn | Jianmin WANG, Mazars partner in Beijing, and Julien PARASIE, [...] our Mazars actuary in Singapore in charge of [...]Asia Pac Insurance service line, will [...]attend the 3rd China International Insurance Summit 2011, to be held on 9th to 11th March, 2011 at Kuntai Royal Hotel, in Beijing mazars.cn |
非經營業績包括投資回報短期波動的經常性項目、股東應佔界定利益退休金計劃 的 精算 及 其他收益和虧損、核心借 款按市價計算價值變動以及經濟假設變動的影響。 prudential.co.uk | Non-operating results comprise the recurrent items of short-term [...] fluctuations in investment returns, the [...] shareholders’ share of actuarial and other gains [...]and losses on defined benefit pension schemes, [...]the mark to market value movements on core borrowings and the effect of changes in economic assumptions. prudential.co.uk |
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