This chapter presents various techniques for amortizing actuarial gains and losses arising from differences between the assumptions used and the actual situation. After recalling the main sources of difference and presenting standard amortization techniques, we show how some of the major individual and collective funding methods react.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Actuarial Gains and Losses

  • Pierre Devolder,
  • Sébastien de Valeriola

摘要

This chapter presents various techniques for amortizing actuarial gains and losses arising from differences between the assumptions used and the actual situation. After recalling the main sources of difference and presenting standard amortization techniques, we show how some of the major individual and collective funding methods react.