| 单词 | 精算师 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 精算师 noun —actuaries plSee also:精算 n—actuary n 精算—actuarial
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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 |
审计委员会分析了向精算师提供 的普查数据和更新的数据，并注 意到在职人员人数有变动(年假福利)。 daccess-ods.un.org | The Board analysed the census data [...] provided to the actuary and the updated [...]data, and noted a difference for population of [...]active staff members (annual leave benefit). daccess-ods.un.org |
审计委员会审查了精算估值报告，其 中 精算师 确 定 了离职后健康保险、离 职回国补助和年假的负债额。 daccess-ods.un.org | The Board reviewed the actuarial valuation report, in which the amounts of the liabilities for after-service health insurance, repatriation grants and annual leave were determined by the actuary. daccess-ods.un.org |
精算师使用的主要假设是：贴现率为 6%；累积结存年假的年 增加率为第一年 [...] 15 天，第二年至第六年每年 6.5 天，此后每年 0.1 天，直至累 积 60 天。 daccess-ods.un.org | The major [...] assumptions used by the actuary were a discount [...]rate of 6 per cent; and an annual rate of increase in accumulated [...]annual leave balances of 15 days in the first year, 6.5 days per year in the second to sixth years, and 0.1 days annually thereafter, capping at an accumulation of 60 days. daccess-ods.un.org |
审计委员会关切的是，向精算师提供 过期普查数据会导致在财务报表附注中 显示的服务终了负债(包括离职后健康保险)的不准确。 daccess-ods.un.org | The Board is concerned that provision of outdated [...] census data to the actuary would result in [...]inaccuracy of end-of-service liabilities [...](including after-service health insurance) reflected in the notes to the financial statements. daccess-ods.un.org |
儿童基金会同意，外地办事处关于普查的报告今后应该 同 精算师 商 定 的估 值时限更同步。 daccess-ods.un.org | UNICEF agrees that reporting from field [...] offices on census data should in future be better synchronized with the valuation [...] timeline agreed upon with the actuary. daccess-ods.un.org |
管理费应包括所有参加医疗保险基金的部门中开支的直接和 [...] 间接费用，包括医疗部门、人力资源管理局、会计处、信息系统和电信处、内部监督办公室 和法律事务办公室、精算师、顾 问、办公用品和器材等。 unesdoc.unesco.org | The administration costs should include direct and indirect costs incurred in all departments involved with [...] the MBF including the medical sector, HRM, DCO, DIT, IOS [...] and LEGAL, the actuary, consultants, [...]supplies and material, etc. unesdoc.unesco.org |
根据指定保险精算师的书 面建议，我们的董事会已 经通过决议，批准将上一会计期的红利和分红根据 保单进行分配。 aia.com.sg | Bonuses or dividends allocated to your policy for the previous accounting period were as approved by our Board of Directors, taking into account the written recommendation by the Appointed Actuary. aia.com.sg |
根据最新的精算估价结果，精算委员会和顾 问 精算师 认 为 ，目前 23.70%的缴费率足以 满足计划中的养恤金支付要求。 unesdoc.unesco.org | Based on the results of the latest actuarial valuation, the Committee of Actuaries and the Consulting Actuary were of the opinion that the present contribution rate of 23.70% is sufficient to meet the benefit requirements under the Plan. unesdoc.unesco.org |
今后，项目厅将尽一切努力提请其 他联合国基金、方案和专门机构及 精算师 注 意到上述建议，同时牢记遵守联合国 [...] 统一化议程。 daccess-ods.un.org | In the future, UNOPS would make every effort to bring the above recommendation to the attention of the other United [...] Nations funds, programmes and specialized [...] agencies and the actuary, while keeping [...]in mind the adherence to the United Nations harmonization agenda. 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 |
精算估值报告指出，项目厅在退休和服务终了方面的负债是在 2010 年 1 月 1 日的普查数据基础上计算的，这与送 交 精算师 的 普 查数据有效日期不符。 daccess-ods.un.org | The actuarial valuation report indicated that UNOPS obligations for post-retirement [...] and end-of-service [...] liabilities were calculated based on census data as of 1 January 2010, which contradicted the effective date of the census data sent to the actuary. daccess-ods.un.org |
审计委员会审查了精算估值报告，其 中 精算师 在 项目厅提交的特定普查数 据基础上确定了离职后医疗保险、离职回国补助和年假的负债额。 daccess-ods.un.org | The Board reviewed the actuarial valuation report, in which the liability amounts for after-service health insurance, repatriation grants and annual leave were determined by the actuary on the basis of certain census data submitted by UNOPS. daccess-ods.un.org |
此外，没有披露这些变动的原因或产生的影响——贴现率 除外，报表中概述了为精算师所做 的贴现率敏感性分析。 daccess-ods.un.org | In addition, neither the reasons nor the impact of the changes were [...] disclosed, with the exception of the discount rate for which the sensitivity analysis [...] performed for the actuary was summarized. 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 |
审计委员会还建议难民署制订健全、有记录的质量控制程序，以验证向 其精算师提供 的关于工作人员服务终了福利负债数据的完整性”。 daccess-ods.un.org | The Board also recommends that UNHCR develop robust and documented quality control [...] procedures to validate the integrity of the data [...] supplied to its actuaries concerning staff [...]end-of-service liabilities. daccess-ods.un.org |
精算师用来 确定离职后健康保险负债的主要假设是 6%的贴现率，美国医疗计 划保健费 [...] 2010 年上涨 8.4%，2027 年及其后各年上涨率逐步降至 4.5%，美国以外 医疗计划 2010 年医疗费用 2010 年上涨 6.0%，2027 年及其后各年上涨率逐步降 [...] 至 4.5%，退休、退出保险计划和死亡率方面的假设，与联合国合办工作人员养恤 基金自己对养恤金福利进行精算估值时所用的假设一致。 daccess-ods.un.org | The major [...] assumptions used by the actuary to determine the [...]liabilities for after-service health insurance were a discount [...]rate of 6 per cent, health-care escalation rates of 8.4 per cent in 2010, grading down to 4.5 per cent in 2027 and later years for United States medical plans, and 6.0 per cent in 2010 grading down to 4.5 per cent in 2027 and later years for medical plans outside the United States; and retirement, withdrawal and mortality assumptions consistent with those used by the United Nations Joint Staff Pension Fund in making its own actuarial valuation of pension benefits. daccess-ods.un.org |
精算师使用的主要假设是：贴现率为 6%；年薪金增加率因工 作人员年龄和职类而异，从 [...] 5.5%至 10.6%不等；差旅费每年增加 4%。 daccess-ods.un.org | The major [...] assumptions used by the actuary were a discount [...]rate of 6 per cent; annual salary increases ranging from 5.5 per [...]cent to 10.6 per cent based on age and category of staff member; and travel cost increases of 4 per cent per annum. daccess-ods.un.org |
外聘精算师在其报告中表示，联合国大学要求它提供 “……用于按国际公共部门会计准则 [...] 25 进行列报的离职后健康保险、离职回国 和年假福利的精算估值。 daccess-ods.un.org | The external actuary firm indicated [...] in its report that it had been requested by UNU to provide “an actuarial valuation of [...]afterservice health insurance, repatriation and annual leave benefits for the purpose of reporting under International Public Sector Accounting Standard 25”. daccess-ods.un.org |
精算师 2010 年 3 月 23 日关于截至 2009 年 12 月 31 [...] 日离职后医疗保险、 离职回国和年假福利精算估值的报告在“证明(数据)”部分指出，该报告是基于 项目厅提供的普查数据和计划说明(见该报告参与人数据和计划条款概述部分)。 daccess-ods.un.org | In a report dated 23 March [...] 2010 from the actuaries on the actuarial [...]valuation of after-service health insurance and repatriation [...]and annual leave benefits as of 31 December 2009, it was stated, under “Certification (data)” that the report was based on census data and plan descriptions provided by UNOPS, as described in the section concerning participant data and in the summary of plan provisions. daccess-ods.un.org |
所有负债总额共计 6 970 [...] 万美元，与截至 2009 年 12 月 31 日 4 710 万美元 [...] 的负债总额相比，增加了 2 270 万美元，其主要原因是精算师采用 了更低的贴现 率，该贴现率从 [...]2009 年 12 月 31 日的 6.0%降至 2011 年 12 月 31 日的 4.5%。 daccess-ods.un.org | Total of all these liabilities stood at $69.7 million. This represents an increase of $22.7 million, compared with the total of $47.1 million as at 31 December 2009, [...] explained primarily by the use of a lower [...] discount rate by the actuary, from 6.0 per [...]cent as at 31 December 2009 to 4.5 per cent as at 31 December 2011. daccess-ods.un.org |
提供养恤 金的费用计入养恤基金的收入报表，以便根 据 精算师 的 建 议将正常费用在雇员的服 务期进行分摊，精算师每两年对计划进行全面评价。 fao.org | The cost of providing pensions is charged to the income statement of the UNJSPF so as to spread the regular [...] cost over the service lives of [...] employees, in accordance with the advice of the actuaries, who carry out a full valuation of the period plan [...]every two years. fao.org |
在确定概算是否合理的过程中，我们 是以保险精算师的评估结果为准。 unesdoc.unesco.org | In forming our opinion on the reasonableness of the estimate, [...] we relied on the work of the actuary. unesdoc.unesco.org |
这次审议将在医疗保险金工作组的建议基础上进行，该工作组是基金管理委员会专门为此而 成立的，它由本组织医务室主任、基金 的 精算师 和 顾 问组成。 unesdoc.unesco.org | The examination will take as its starting point the proposals made by a working group on benefits that the Board of Management of the Fund has set up for that purpose [...] and is composed of the Chief Medical Officer of the Organization, [...] the consulting actuary and the consultant [...]of the Fund. unesdoc.unesco.org |
根据上文第 68 [...] 段所述，减去计划参与人的缴款之后，秘书处聘用 的 精算师 估计的项目厅 2009 年 12 月 31 [...]日应计负债现值估计为 1 056.8 万美元。 daccess-ods.un.org | On the basis outlined in paragraph 68, the net present value of the UNOPS accrued liability as at 31 December 2009, [...] net of contributions from plan participants, was [...] estimated by actuaries contracted by [...]the Secretariat at $10,568 million. daccess-ods.un.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 |
非员额 资源减少的主要原因是其他工作人员费用(50 100 美元)、差旅费(114 500 美元) 和咨询人费用(337 600 [...] 美元)减少，而另一方面，因使用顾问 精算师 而 导 致订约 承办事务费用有所增加(112 [...] 000 美元)，而且基金为分担联合国上诉法庭案件费 用也产生了一般业务费用(美元 96 000)。 daccess-ods.un.org | Non-post resources have decreased owing primarily to reductions in other staff costs ($50,100), travel ($114,500) and consultants ($337,600) and increases [...] in contractual services, attributable to [...] the consulting actuary ($112,000), and [...]general operating expenses for the Fund’s [...]cost-sharing of the cases in the United Nations Appeals Tribunal ($96,000). daccess-ods.un.org |
考虑到当前金融市场的动荡以及贴现率的选择对于离职后健康保险负债的估值 和可比性的潜在影响，正在作出有关安排，以确定由若干知 名 精算师 组 成 的养 恤基金精算师委员 会是否能够经商养恤基金投资管理处，核实用以确定未来离 职后健康保险负债的精算计算和假设。 daccess-ods.un.org | Given the current volatility in financial markets and the potential impact the selection of a discount rate can have on the valuation and comparability of the liability, arrangements are being made to determine whether the UNJSPF Committee of Actuaries, which consists of a number of eminent actuaries, can, in consultation with the UNJSPF Investment Management Service, validate the actuarial calculations and assumptions used to determine future after-service health insurance liability. daccess-ods.un.org |
精算师所作的精算估值 表明，本应记入 2004 年支出的离职后保险费达到近 2400 万美元，细目分类如下：服务费 [...] 700 万美元，利息费 1700 万美元（因为保险负债是一个贴现值）。 unesdoc.unesco.org | The actuarial valuation provided by the actuary shows that [...] the cost of the afterservice benefits that would have been allocated [...]to the year 2004 expenditures amount to near $24 million broken down as follows: $7 million of service costs and $17 million of interest cost (since the benefit obligation is a discounted value). unesdoc.unesco.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 |
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