Examlex
Linked implementations of lists use physical positions in an array to represent logical order.
Financial Period
A specific period of time covered by financial statements or reports, usually a fiscal quarter or year.
Actuarial Gains
Increases in the estimated value of a company’s pension plan benefits, resulting from changes in assumptions or improved performance.
Experience Adjustments
Changes to actuarial assumptions regarding pensions or other post-employment benefits based on differences between prior predictions and actual experience.
Actuarial Assumptions
Assumptions about future events affecting pension and insurance contracts, used to estimate the value of liabilities and premiums.
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