actuarial gains and losses 保险统计损益 ; 精算损益
actuarial experience gains or losses 精算经验损益
The change involves pension and post-retirement plans, and a switch to a "mark-to-market" method to recognize actuarial gains and losses in the period when they were incurred.
改变涉及养老金和退休后的计划，并改用“按市值计价”的方法来确认当期发生的收益及损失。
Under the change, any actuarial gains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.
根据会计核算的变化，任何超出10%范围的统计收益或损失都将在第四季度进行确认，作为按市值计价的调整，包含在养老金和退休后费用中。
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