GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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18:40 Mar 9, 2004 |
German to English translations [PRO] Bus/Financial - Accounting / Pension accounting | |||||||
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| Selected response from: RobinB United States Local time: 11:19 | ||||||
Grading comment
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Summary of answers provided | ||||
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5 +1 | partial-value method |
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5 +1 | entry age normal method |
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4 | actuarial net-present-value method |
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3 | not for points |
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Discussion entries: 2 | |
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partial-value method Explanation: oder discount-value method according to HGB -------------------------------------------------- Note added at 2004-03-09 20:21:03 (GMT) -------------------------------------------------- Robin, I found this:... benefit obligation. HGB permits a number of different actuarial methods; the partial value (\"Teilwert\") method pursuant to Art. 6a of ... www.thyssenkrupp.com/fr/02-03/en/methods.html - 28k and: ... have been accounted for at their partial value under § 6a of the EstG, by using the 1998 guideline tables drawn up by Dr. Klaus Heubeck and by ... www.hochbahn.com/.../Unternehmen/UeberUns/Kennzahlen/ Folder.2003-07-08.0726/HOCHBAHN_AR2002_E_Finance.pdf - |
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12 mins confidence:
3 hrs confidence:
4 hrs confidence: peer agreement (net): +1
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