우리은행로부터 제공받은 퇴직급여 계리보고서 관련 내용을 검토1.

우리은행로부터 제공받은 퇴직급여 계리보고서 관련 내용을 검토

1. 재정방식 : 예측단위적증방식(Projected Unit Credit)
2. 자산측정방법 : 시산기준일의 공정가치
계리적 손익 상각방법 : OCI Method(기타포괄손익 인식법) : 계리적 손익을 당해연도말 일시에 이익잉여금에서 가감하고, 대차대조표의 기타포괄손익에 인식
3. 시산에 포함된 가입자 : 모든 재직자
4. 2012.12.31 사용한 주요 보험수리적 가정(부채확정의 가정)

1) 할인율
2) 가중평균임금상승률
3) 사외적립자산 기대수익률


6. 사망률 : 보험업법에 의한 보험요율산출기관(보험개발원)이 산출, 발표한 2012년 12월 퇴직연금 생존사망률을 사용하였음.

7. 퇴직률 : 보험업법에 의한 보험요율산출기관(보험개발원)이 산출, 발표한 2012년 12월 퇴직연금 퇴직률을 사용하였음.

結果 (英文) 1:

< > Home insurance applied numeracy pull reviewWe received an offer from a bank retirement benefits actuarial report content review1. financial: never steam mode prediction unit (Projected Unit Credit)2. the fair value of the assets prior to the estimated measurement method: RI ever profit depreciation Method how to: OCI (other comprehensive income recognition law) ever profit and loss, the end of the year: Lee in retained earnings, added to or subtracted from the balance sheet of other comprehensive income (loss) recognized in the3. the estimates contained in the Subscriber: any incumbent4. Please note that there has never been a major insurance repair with home (the assumption of the debt settlement) 1) discount rate 2) weighted average wages Expected rate of return of assets earn three) independent6. death rate: calculate the rate of insurance business law insurance institution (Insurance Institute) which is released on December 21, 2012, retirement and mortality were used for survival. 7. retirement rate: calculate the rate of insurance business law insurance institution (Insurance Institute) which is released on December 21, 2012, retirement retirement rate was used.

結果 (英文) 2:

<Net actuarial assumptions applied Review>
Review the retirement benefits actuarial report relevant information received from our bank: 1. Financial system: jeokjeung projected unit method (Projected Unit Credit) 2. Asset measurement methods: fair value of the test calculation date actuarial loss amortization method: OCI Method (recognized in other comprehensive income method): temporary acceleration in earnings in the relevant year-end actuarial gain or loss and other comprehensive income and recognized in the balance sheet 3. The subscriber included in the trial calculation: all incumbent 4. 12/31/2012 The main actuarial assumptions (assumption of the liabilities defined) with 1) the discount rate 2) Weighted average wage growth 3) expected return on plan assets 6. Mortality: premium rates calculated by the Insurance Business Act Authority (Insurance Institute) hayeoteum using this calculation, published in December 2012 Retirement survival mortality 7. Toejikryul: premium rates calculated by the Insurance Business Act Authority (Insurance Institute) hayeoteum using this calculation, published in December 2012 toejikryul retirement.

結果 (英文) 3:

the "pull" of the family, insurance repair research, we received from the bank in the relevant content of the retirement benefit, we review

1. financial system: prediction unit of card system (Projected Unit Credit)
2. test method: check the assets fair value standard, the system of profit and loss for each method: OCI Method (including profit and loss of the law): in the profits and losses of the interests of the sea. a study in the statement of assets and liabilities of the balance, profit and loss, including the understanding of the other three. the trial contains all the participants: the incumbent
4. 2012.12.one of the main risks of 31 used to repair the family (a family of)

1)
2) to increase the discount rate, the average wage rate
3) on rate of accumulation of external assets


6. mortality rate: insurance law of insurance premium rate calculation unit (insurance development institute) is a statement of december 2012, the pension for life. the death rate.

7. retirement rate: insurance law, the insurance premium rate calculation unit (insurance development institute) is a statement of december 2012, the retirement pension. the rate of using.