actuarial present valueとは 意味・読み方・使い方

With regard to the calculation of the present value based on estimated future cash flow, rather than calculating it for every single insurance policy (which requires calculation for all individual policies in force) as required in principle in the field tests, it should be allowed to use a simplified method, such that the present value is calculated for each pool of insurance policies to which the same parameters (including actuarial assumptions) are applicable発音を聞く 例文帳に追加

将来キャッシュフローを推計して現在価値を計算する作業を、原則１契約毎に行う（すなわち、保有契約数の分だけ計算を実施することとなる）ことについて、基礎率等パラメータが同一のものについて、サマライズして計算する等の簡便法を認めるべき - 金融庁