词汇 | example_english_pension-liability |
释义 | pension liabilitycollocation in Englishmeanings of pensionand liabilityThese words are often used together. Click on the links below to explore the meanings. Or, see other collocations with liability or pension. pension noun[C] uk /ˈpen.ʃən/ us /ˈpen.ʃən/ an amount of money paid regularly by the government or a private company to a person who does not work any more because they are too old or have ... See more at pension liability noun uk /ˌlaɪ.əˈbɪl.ə.ti/ us /ˌlaɪ.əˈbɪl.ə.t̬i/ the fact that someone is legally responsible ... See more at liability Examples of pension liabilityThese examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. Black (1989) divides pensionliability into two categories : a narrow view and a broad view. A negative number (x) denotes an increase in the pensionliability and thus a cost. Assuming revaluation of the pensionliability at the rate of available indexation and, more realistically, imperfect information on life expectancy, the flow of payments will be different. The turnover duration indicates the size of the pensionliability that the present contribution flow can finance, given the present income and mortality patterns and the population-growth rate. The ultimate annual cost of the recent wage increases for engineering workers is estimated to be £922,000 (this includes provision for overtime and pensionliability). From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Up until now we in this country have had a nice balanced funded and unfunded pensionliability. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 In addition to that depreciation, provision has also to be made fully for pensionliability. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The total assets are equal to the system's pensionliability, and the system's net present value is consistently zero. The practical problems of measuring the accrued pensionliability, as well as the pensionliability according to other definitions, are often substantial. For each income and mortality pattern and set of pension-system rules, there is a unique value for the pensionliability. We demonstrate that finding a value for the pensionliability amounts to finding a value for the price of the residual wage risk. These factors include, for example, the regulatory environment, the view of the pensionliability, the funded status of a pension fund, and the sponsor's interests. A reference portfolio has cash flows that match the benefit cash flows of the pensionliability in amount and timing. For a funding ratio of 100 %, the real pensionliability is fully covered. The value of the future cash flows of a pensionliability can be determined by using the discount rate curve embedded in the matching portfolio. The practical problems of measuring the pensionliability are often substantial. The investor in the pensionliability assumes unhedgeable risk, which will affect the probability distribution of his consumption and final wealth level, and hence his utility. Depending on the system design, the quality and the availability of data, the estimate of the pensionliability may be so uncertain as to be practically useless. The rate of return can be implicitly distributed through the effects of mortality changes on the pensionliability and also by differences between contributions paid and new pension liabilities. The positive fund is necessary to balance the pensionliability, which will temporarily exceed the contribution asset by the same magnitude as the value of the fund. The rate of return of the pensionliability that yields a net present value of zero is by definition the rate of return on contributions to the system. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. Want to learn more? Go to the definition of pension Go to the definition of liability See other collocations with liability See other collocations with pension |
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