含义： 未来给付的净责任，或是过去已积累的养老金权益价值。 符号： x岁时的精算负债(AL)X
资产与当前负债实际精算评估值之间的差距简直大得惊人。
The gap between assets and a realistic actuarial valuation of present liabilities is simply staggering.
此后一位顾问精算师已对负债进行了估算，估算结果见财务报表附注15和下文表3。
The liabilities have since then been estimated by a consulting actuary, as indicated in note 15 to the financial statements and table 3 below.
最后给出了规范精算假设以及逐步推进精算资产负债表管理的具体建议。
At last, it offered suggests for better actuarial balance sheet management on the basis of standardized actuarial assumptions.
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