asb definitions march 2015 - actuarial …（2015年3月asb定义u2014u2014精算u2026）.pdf

DEFINITIONS FROM ASOPS AND ACGS OF THE ASB (including those from current exposure drafts) March 2015 1980 CSO Valuation Tables—The Commissioners’ 1980 Standard Ordinary Mortality Table without ten- year select factors, incorporated in the 1980 amendments to the model NAIC Standard Valuation Law, and variations of the 1980 CSO valuation tables approved by the NAIC, such as the smoker and nonsmoker versions approved in December 1983. (ASOP No. 40) Accounting Date–-The stated cutoff date for reflecting events and recording amounts as paid or unpaid in a financial statement or accounting system. The accounting date is sometimes referred to as the “as of date.” (ASOP No. 36) Accrued Benefit or Accumulated Plan Benefit—The amount of a participant’s benefit (whether or not vested) as of a specified date, determined in accordance with the terms of a retirement plan and based on compensation (if applicable) and service to that date. (ASOP No. 4) Activities of Daily Living (ADLs)—Basic functions used as measurement standards to determine levels of personal functioning capacity. Typical ADLs include bathing, continence, dressing, eating, toileting, and transferring (between bed and chair or wheelchair). (ASOP No. 18) Actual Experience—[1]Historical results within a dividend factor class and trends in those results. (ASOP No. 15) [2] Historical results and trends in those results. (ASOP No. 24) Actual-to-Expected (A/E) Analysis—The process of calculating and analyzing A/E ratios over a selected time period; for example, across different ages, genders and durations. This is also known as an A/E study. (ASOP No. 48) Actual-to-Expected (A/E) Ratio—Actual deaths, (either face amount or number of lives) in a group of lives being evaluated,