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。

youdao

Do not make any adjustment to the equipment or operate the system with safety features removed.

如已经不存在安全功能时请不要操作任何系统，也不要做任何调整作业。

youdao

Is there anything that the Bank or the government might have done, back in 2010, to make the path of adjustment any faster or easier?

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As was pointed out recently in the Nihon Keizai Shimbun by Koizumi-government economics minister Takenaka Heizo, what is missing in the proposal is any adjustment in pension benefits or other measures to manage its costs.

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The proposed regulations provide that if a taxpayer sells an interest in an S corporation or partnership interest on the installment method, any adjustment to net gain is computed in the year of sale and is taken into account proportionately as each payment is received and gain is recognized.

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