Nullstilling av korridor

11:51 Apr 18, 2015
This question was closed without grading. Reason: Other

Norwegian to English translations [PRO]
Bus/Financial - Accounting / Annual Accounts
Norwegian term or phrase: Nullstilling av korridor
Hi - I'm having difficulty finding the correct English translation for this - corridor doesn't make sense. Thanks for your help!

Nullstilling av korridor vedrørende pensjoner (se pkt. 1) gir en positiv egenkapitaleffekt vedr. utsatt skatt på MNOK 1,1 pr. 31.12.04
dmesnier
United States
Local time: 20:15


Summary of answers provided
3corridor amortization, pension levelling method
jeffrey engberg
Summary of reference entries provided
Norskpro

  

Answers


17 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
corridor amortization, pension levelling method


Explanation:
a little uncertain about the "nullstille" and how to word it, but this should help

Example sentence(s):
  • Når det gjelder avvik og endringer i forutsetninger, tillater standarden også et alternativ med anvendelse av en spesiell utjevningsmetode («korridor») for de beløp som kan fordeles over tid.
  • when accounting for pensions, accumulated actuarial gains and losses are amortized to pension expense only to the extent they are outside a corridor that is 10% of the larger of the opening pension assets or accrued benefit obligation

    Reference: http://verdtavite.kpmg.no/pensjonskostnader.aspx
    Reference: http://www.idunn.no/pof/2003/03/pensjoner_-_ved_analyse_og_v...
jeffrey engberg
Norway
Local time: 02:15
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
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Reference comments


38 mins
Reference

Reference information:
See "korridormetoden" in the reference.


    Reference: http://www.magma.no/pensjoner-iasbs-forslag-vil-medfoere-ves...
Norskpro
Norway
Native speaker of: Native in NorwegianNorwegian
Note to reference poster
Asker: Thanks, that's exactly what I needed to know!

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