Actuarial Gains And Losses


Definition of "Actuarial gains and losses"

Andrea Cerza real estate agent
Andrea Cerza Coldwell Banker Residential Brokerage

Experience as it relates to the annual costs associated with a pension plan. In calculating premiums due under a pension plan, basic assumptions must be made concerning future loss experience and expenses. Actual loss experience can prove to be better or worse than envisioned. If the experience is better, the result is an actuarial gain. If the experience is worse, the result is an actuarial loss.

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