The expense for the year = Options granted × Option price on grant date/6-year service period, but only for half the year (1 July to 31 December).
The expense for the year = 872,000 × £0.390/6 × 0.5 = £28,340
The Other Comprehensive Income (OCI) loss consists of actuarial gains and losses and the net return on plan asset
The underwriting expense ratio is an indicator of the efficiency of money spent on obtaining new premiums. The underwriting loss ratio is an indicator of the quality of a company’s underwriting activities—the degree of success an underwriter has achieved in estimating the risks insured.
The combined ratio, a measure of the overall underwriting profitability and efficiency of an underwriting operation, is the sum of these two ratios.
A combined ratio of less than 100% is considered efficient; a combined ratio greater than 100% indicates an underwriting loss.
Ratios involving:
Effect on financial statement and ratios under the current rate method
Only income statement items
すべての収入および費用は、その年の平均レートで換算されています。したがって、営業利益率など損益計算書の数値のみを含む比率は、換算による影響を受けません。
Balance sheet items (other than equity)
すべての資産および負債は、決算日レートで換算されます。したがって、流動比率のような資産・負債の数値のみを対象とする比率は、すべて換算の影響を受けません。
Both income statement and balance sheet items
2つの財務諸表は異なるレートで為替変換されているため、固定資産回転率（売上高/固定資産）は、偶然にも平均レートが決算レートと同じにならない限り、変換の前と後で同じ結果を提供することはほとんどありません。
Net sales growth equals organic sales growth plus or minus the effects of acquisitions, divestitures, and foreign exchange. A foreign currency translation loss would reduce net sales growth.
IFRSでは当期純利益を決定する際に、「損益に認識された為替差益の金額」を開示することを要求しています。企業は、外貨建ての取引損益を損益計算書の様々な場所で表示することができるため、取引損益の損益計上額と、使用した表示方法の選択肢の両方を開示することが有用である。
Crenland experienced hyperinflation from 31 December 2015 to 31 December 2017, as shown by the General Price Index, with cumulative inflation of 128.2% during this period. According to IFRS, Cendaró’s financial statements must be restated for local inflation, then translated into Norvoltian kroner using the current exchange rate. The 2017 revenue from Cendaró that should be included in Ambleu’s income statement is calculated as follows:
Revenue in CRG × (GPI 31 December 2017/GPI average 2017) = Inflation-adjusted revenue
Temporal Method
Common stock：historical
テンポラル法では非貨幣性資産・負債の未実現損益は無視されますが、カレントレート法では無視されません。
Current service cost is the present value of annual unit credit earned in the current period.Annual unit credit (benefit) per service year = Value at retirement / Years of service. Years of service = 15 (vested years of past service) + 7 (expected years until retirement) = 22. Annual unit credit = $393,949 / 22 = $17,906.77.
Current service cost (for 1 year)=Annual unit credit/[(1+Discount rate)(Years until retirement at the end of Year 1)=$17,906.77/(1+0.04)6=$14,151.98.
PVDBOを見積もるためには、将来の報酬増額、割引率、予想される権利確定など、多くの前提条件を設定する必要がある。仮定の変更により債務が増加する場合、その増加は数理計算上の損失と呼ばれる。
