| 单词 | 贴现率 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 贴现率 noun—discount nSee also:贴现 v—discount v 贴现 adj—discounted adj 贴现—rebate 贴—sticker • subsidize • keep close to • classifier for sticking plaster: strip • post (e.g. on a blog) • allowance (e.g. money for food or housing) • fit snugly
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这一贴现率上升 ，是因为联合国决定不提高上一次估值所用 的 贴现率， 虽然上述方法的应用本来会使当时的 贴现率从 5.5%上升到 6.5%。 daccess-ods.un.org | The increase is due to the decision of the United Nations not to increase the discount rate for the previous valuation, although the application of the methodology described [...] above [...]would have resulted in an increase from 5.5 per cent to 6.5 per cent at that time. daccess-ods.un.org |
同样，在其他假设 保持不变的情况下，如果贴现率降低 1%，估计应计负债将增加 19%，而如果贴现 率上调 1%，应计负债将减少 15%。 daccess-ods.un.org | Similarly, it is estimated that the accrued liability would [...] increase by 19 per cent [...] if the discount rate were decreased by 1 per cent and decrease by 15 per cent if the discount rate were increased [...]by 1 per cent, all other assumptions held constant. daccess-ods.un.org |
贴现率是一 种利率，作为一种常见的金融做法，用来估算某一款额在未来 某个日期可赚得或损失的数额的现值。 daccess-ods.un.org | A discount rate is an interest rate used as a common [...] financial practice to estimate the present value of an amount to be [...]earned or lost at a future date. daccess-ods.un.org |
尽管大会第 61/264 号决议将《公共部门会计准则第 25 号》定为离职后健 [...] 康保险负债估值精算方法的参考，但是该准则并未规定任何特定 的 贴现率。 daccess-ods.un.org | IPSAS 25, which serves as a reference for the actuarial methodology used for the valuation of the after-service health [...] insurance liability in accordance with General Assembly resolution 61/264, does not prescribe [...] any particular discount rate. daccess-ods.un.org |
在这方面，贴现率每上升 0.5%将使离职后医疗保险负债减少 12%， 离职回国福利下降 [...] 5%，年假负债减少 4%。 daccess-ods.un.org | In that regard, a 0.5 per cent [...] increase in the discount rate would result in [...]a 12 per cent decrease of after-service health [...]insurance liability, a 5 per cent decrease in repatriation benefits and a 4 per cent decrease in annual leave liability. daccess-ods.un.org |
在此种情况下，提出报告的实体通过 其他方法，如通过参考优质公司债券的市场收益率确 定 贴现率 ” (第 94 段)。 daccess-ods.un.org | In such cases, the reporting entity determines the rate by another method, such as by reference to market yields on high quality corporate bonds” (para. 94). daccess-ods.un.org |
鉴于过去两年中经济气候的变化及其对总体利率 水平的影响以及有关贴现率的精 算假设、保健费用增加及相关因素，委员会认为 [...] 应做新的精算估值。 daccess-ods.un.org | Given the changes in the economic climate and their impact on [...] the general level of interest rates over the last two years, and the actuarial assumptions [...] relating to the discount rate, health-care [...]escalation and associated [...]factors, the Board is of the view that a new actuarial valuation would be appropriate. daccess-ods.un.org |
贴现率与大 部分用于离职后健康保险负债精算估值的方法要素一样，是由 [...] 联合国代表所有参加相同健康保险计划并且其估值工作由联合国协调的实体选 定的。 daccess-ods.un.org | Like most of the [...] methodological elements used for the [...]actuarial valuation of the after-service health insurance liability, [...]the discount rate was selected by the United Nations on behalf of all entities participating in the same health insurance plans for which the United Nations coordinated the valuation exercise. daccess-ods.un.org |
由 于离职后健康保险包含环境署将来要为其退休工作人员支付的福利，《公共部门 会计准则》如同大多数其他会计框架一样，要求 用 贴现率 来 计 算这些福利，从而 使提交报告的实体将现值作为其负债的估计值。 daccess-ods.un.org | As the end-of-service liabilities consist of benefits that will be paid out by UNEP to its retired staff in the future, IPSAS, like most other accounting frameworks, require that these amounts be discounted so that the reporting entity takes their present value as an estimate of its liability. daccess-ods.un.org |
例如，在所有条件都相同的情况下，精算报告显示，如果 环境署使用的贴现率降低 1%，将导致负债增加 24%，即 [...] 9 352 320 美元。 daccess-ods.un.org | For example, all things being equal, the [...] actuary report indicated that the decrease [...] in the discount rate of 1 per cent used [...]by UNEP would result in a liability increase [...]of 24 per cent, which represents $9,352,320. 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 |
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 |
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 |
贴现率的选 择会影响未来成本和效益如何按照现值（“目前的货币”）进行估价。 teebweb.org | The choice of discount rate affects how future [...] costs and benefits are valued in terms of present values (‘today’s money’). teebweb.org |
粮农组织选择这种方法，而不选择立 [...] 即全部入帐，原因是这种方法可以抵消由外部因素引起的计划负债报告金额中很大 一部分波动，如欧元/美元汇率和 贴现率 的 波 动，此类波动完全不受粮农组织的控 制，而且经过一段时间最终会被抵消。 fao.org | FAO opted for this method over immediate full recognition as it mitigates significant volatility in the reported value of the Plan liabilities caused by external factors, [...] such as movements in the Euro-US Dollar [...] exchange rate and discount rates, which are [...]entirely out of FAO’s control and which [...]may ultimately offset over time. fao.org |
关于计算服务终了负债时所用的 贴现率 ， 环 境署使用了 6%的贴现率。 daccess-ods.un.org | As regards [...] the discount rate used for the calculation of end-of-service liabilities, UNEP had used a discount rate of 6 per cent. 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 |
联合国认为，在进行服务终了负债福利的估值时选 择 贴现率 的 目的是计算 一个单笔金额，该金额若投资于一个优质债务证券组合，在到期时会提供支付应 [...] 计福利所需的未来现金流。 daccess-ods.un.org | According to the United Nations, the purpose of [...] selecting a discount rate when valuing end-of-service [...]liabilities benefits is to measure [...]the single amount that, if invested in a portfolio of high-quality debt instruments, would provide the future cash flow necessary to pay the accrued benefits when due. daccess-ods.un.org |
(a) 贴现率上调 不反映利率的走势，最近一段时期，利率普遍呈下降趋 势。 daccess-ods.un.org | (a) The increase in the discount rate does not reflect the trend in interest rates, which have [...] generally tended to decrease over the recent period. daccess-ods.un.org |
成本及效益估计均采用标准贴现率 3.5%。 teebweb.org | A standard discount rate of 3.5% was applied [...] to both cost and benefit estimates. teebweb.org |
在当前经济衰退的情况下，只有 按适当贴现率调整 后的效益超过了项目寿命周期成 本，才能为企业资源规划系统所需追加经费提供合理 根据。 daccess-ods.un.org | In the current economic downturn, additional resource requirements for ERP could be justified only if the benefits, adjusted by an appropriate discount rate, exceeded the project’s life cycle costs. daccess-ods.un.org |
联合国历来通过参照现金流与预期福利给付的时间和 金额相匹配的现有高质量固定收入投资的回报率，确 定 贴现率 假 设。 daccess-ods.un.org | The United Nations has historically established the discount rate assumption by referring to rates of return on available high-quality, fixed-income investments with cash flow that match the timing and amount of expected benefit payments. daccess-ods.un.org |
使用资本的机会成本（通过投资项目或政策所需的利率进行测量）来确定 贴现率。 teebweb.org | The opportunity cost of capital, as measured by the interest rate needed to fund the project or policy, is used to [...] determine the discount rate. teebweb.org |
第 94 段进一步规定“实体应参照政府债券、优质企业债券或其他 金融工具报告之日的市场收益判断是否对反映资金时间价值 的 贴现率 作 出 最佳 估算”。 daccess-ods.un.org | It further specifies, in paragraph 94, that “an entity makes a judgment whether the discount rate that reflects the time value of money is best approximated by reference to market yields at the reporting date on government bonds, high quality corporate bonds or by another financial instrument”. daccess-ods.un.org |
这里的现金流随时间不是均匀分布的，所以在未来的时间内我们应该使用不同 的 贴现 率（应 该使用无风险利率），可能可以使用远期无风险收益曲线。 crystalballservices.com | Here, cash flow streams may be uneven over time, and [...] we should allow for [...] different discount rates (risk-free rate should be [...]used) for all future times, perhaps allowing for the flexibility of the forward risk-free yield curve. crystalballservices.com |
25 》是用来确定职工福 利会计信息披露的标准，而没有具体说明应该如何选 择 贴现率 假 定。 daccess-ods.un.org | IPSAS 25 is the standard used to determine the accounting [...] disclosure requirements for employee benefits and it does not [...] specify how the discount rate assumption should be [...]selected. daccess-ods.un.org |
如果人们非常贫穷，目前需要非常迫切，适当情况下也可应用较高 的 贴现率。 teebweb.org | If people are very poor, immediate needs may be so pressing [...] that higher discount rates may be appropriate. teebweb.org |
根据这一方法，第一次计 [...] 算包括对预期退休后福利债务（EPBO）--雇主从退休人员退休之日支付的福利--进行估值， 要考虑到增长趋势、死亡率表、工作人员更 替 率 和 贴现率。 unesdoc.unesco.org | Under this method, the first calculation consists of valuing the Expected Post-Retirement Benefit Obligation (EPBO) which is the benefit that the employer will pay from the [...] retiree’s date of retirement, taking into account the trend increases, [...] the mortality table, the turnover and discount rate. unesdoc.unesco.org |
联合国秘书处以《关于2009年12月31 日退休后福利精确估算贴现率的说 明》的形式提供了指导。其中解释说，选 择 贴现率 的 目的是衡量一笔金额，如果 在计量日投资于高质量的债务证券的有价证券，是否能够提供必要的远期现金流 量，用以支付到期的积累养恤金。 daccess-ods.un.org | The United Nations Secretariat has provided [...] guidance in the form of a [...] Note on Discount Rate for Actuarial Valuation of End of Service Benefits for 31 December 2009, wherein it is explained that the objective of selecting a discount rate is to measure the [...]single amount that, [...]if invested at the measurement date in a portfolio of high-quality debt instruments, would provide the necessary future cash flow to pay the accumulated benefits when due. daccess-ods.un.org |
研究结果显示，基于 50 年的期限和 3% 的贴现率，根 据现有的价值条 款，提议的湿地产生的生物多样性效益价值 [...] (2008 年为 260 万美元)、人工湖的娱乐效益 (663,000 美 元) 以及增加的洪水储存能力 (417,000 美元)，在扣除恢复和商机成本后，可为本地社区提供约 200 万美元的净效益。 teebweb.org | Using a 50 year time horizon [...] and a 3% discount rate, the study concluded [...]that the value of biodiversity benefits generated [...]by the proposed wetlands (US$ 2.6 million in 2008), the recreational benefits of the lake (US$ 663,000) and increased flood storage capacity (US$ 417,000) would, after deducting restoration and opportunity costs, deliver net benefits to the local community of about US$ 2 million, in present value terms. teebweb.org |
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