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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The bulk of the 2010 loss was posted in December, when the performance of Fund I, which is 63% invested in private holdings, dropped by an estimated 26.9%, suggesting a significant mark-to-market adjustment while the stock market was zooming higher.

FORBES: New Jersey Hedge Fund Posts Its First Down Year In A Decade

The tactics of Yorkville Advisors have been the subject of several Forbes articles, which noted that one Yorkville fund, YA Global Investment Fund I, never had a down month from February 2001 to July 2008 until a stunning reversal saw it report a drop of 33% in 2010, most of it in the single month of December 2010, suggesting a big mark-to-market adjustment while the stock market was rising.

FORBES: SEC Charges Formerly $1 Billion Yorkville Advisors Hedge Fund With Fraud and Bogus Valuations

As Portugal passes the halfway mark of its three-year adjustment program, the steep tax increases facing many families have made the outlook for 2013 -- the third consecutive year of austerity, recession and rising unemployment -- the grimmest yet.

CNN: Portugal braced for 'fiscal earthquake'