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数理計算上の差異 [5 entries]
  1. actuarial difference    数理計算上の差異
  2. actuarial gains and losses    数理計算上の差異
  3. actuarial variances    数理計算上の差異
  4. Actuarial gains and losses are treated as expenses in the fiscal year following the fiscal year in which they arise, in an amount proportionally divided using the straight-line method over a fixed number of years (in X years) that is within the average number of years of remaining service of employees at the time the differences emerge each fiscal year.    数理計算上の差異は、各事業年度の発生時における従業員の平均残存勤務期間以内の一定の年数(X年)による定額法により按分した額を、それぞれ発生の翌事業年度から費用処理しております。
  5. Actuarial gains and losses are treated as expenses in the fiscal year following the fiscal year in which they arise, in an amount proportionally divided using the straight-line method over a fixed number of years (in ○ years) that is within the average number of years of remaining service of employees at the time the differences emerge each fiscal year.    数理計算上の差異は、各事業年度の発生時における従業員の平均残存勤務期間以内の一定の年数(○年)による定額法により按分した額を、それぞれ発生の翌事業年度から費用処理しております。
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