| 释义 |
Actuarial Surplus Actuarial SurplusA measure of the amount by which the value of a company's pension fund exceeds the amount it must pay out in benefits. This should not be confused with an actuarial gain, which occurs when a company pays out less than expected. That is, a company can have an actuarial gain (and pay out less than it estimated) without having an actuarial surplus and vice versa. |