AVA

(redirected from Actuarial Value of Assets)
AcronymDefinition
AVAAustralian Veterinary Association
AVAAngels and Airwaves (band)
AVAAmerican Viticultural Area (designated wine growing region)
AVAAmerican Vaulting Association (West Hollywood, CA)
AVAAgri-food and Veterinary Authority (Singapore)
AVAAmbiente Virtual de Aprendizado (Portuguese: Virtual Learning Environment; Brazil)
AVAActuarial Value of Assets (accounting)
AVAAccredited Valuation Analyst
AVAAllgemeine Handelsgesellschaft Der Verbraucher (German stock company)
AVAAusschreibung Vergabe Abrechnung (German: Tendering, Contracting and Accounting; construction)
AVAAnselmo Valencia Tori Amphitheater (Tucson, AZ)
AVAAmerican Volkssport Association
AVAAdaptec Value Adapter
AVAAttribute Value Assertion
AVAAvailable Attention Message
AVAAdobe Variations File
AVAActive View Agent
AVAAmerican Vocational Association (now Association for Career and Technical Education)
AVAAnnual Value Added
AVAAlbany Visitors Association (Albany, OR)
AVAAttribute Value Assertion (Lightweight Directory Access Protocol)
AVAAvalanche Watch
AVAAssociation for Volunteer Administration
AVAAir Void Analyzer (concrete)
AVAAutomatic Variable Aperture (semiconductors)
AVAActivity Value Analysis
AVAAnthrax Vaccine Absorbed
AVAAmerican Veal Association (Meshoppen, PA)
AVAAlaska Visitors Association
AVAAortic Valve Area
AVAAmerican Vintners Association (now National Association of American Wineries)
AVAAlliance of Valliant Arms (gaming)
AVAArteriovenous Anastomoses
AVAAudio Visual Authoring
AVAAssociation of Avian Veterinarians
AVAAssociation of Veterinary Anaesthetists
AVAAssurances Vieillesse des Artisans
AVAAudio Visual Aid
AVAAmerican Vecturist Association
AVAAustralasian Vascular Audit (International Society for Cardiovascular Surgey)
AVAAmerican Virtual Airlines
AVAAviation Vibration Analyzer
AVAAlgemeen Verslag over de Armoede (Belgium)
AVAAuvergne Végétarienne Attitude (French: Auvergne Vegetarian Attitude; Auvergne, France)
AVAAir Volume Adjuster (Fox Racing Shox, Inc.)
AVAAvianca - Aerovias Nacionales de Colombia (ICAO code)
AVAASTER (Advanced Spaceborne Thermal Emission and Reflection Radiometer) Volcano Archive (US NASA)
AVAAssurance Voyages & Assistance (French: Travel Insurance & Assistance)
AVAAmerican Values Alliance (political group)
AVAAssociation of Virtual Aviation (of South Africa)
AVAAudio/Visual Alarm
AVAAnticyclonic Vorticity Advection (meteorology)
AVAAssociation des Véhicules Amphibies (French: Association of Amphibious Vehicles)
AVAAsociacion Venezolana de Archiveros
AVAAssociation Vergongheon Arvant (French soccer club)
AVAAmplitude Variation with AOI (Angle of Incidence) (similar to AVO)
AVAAmateurs de Véhicules Alpine (French: Alpine Car Enthusiasts; est. 1987)
AVAAntipodal Vivaldi Antenna
AVAAutomated Visual Association
AVAAntarctic Vexillological Association
AVAAir Vehicle Avionics
AVAAmerican Valet Air
AVAAlma Vision Assurance
AVAAgricultural Vulnerability Assessment
AVAAdaptation Validation and Analysis CSCI
AVAAverage Value Analysis
AVAAssociation Villeurbannaise d'Aquariophilie (French aquarium enthusiasts' association; Villeurbanne, France)
AVAAmateur Voice Acting/Actor
AVAAzimuth vs. Amplitude
AVAAudio/Visual Annunciator
AVAAviation Vehicles Association
AVAAverage Alarm
AVAARM (Atmospheric Radiation Measurement) Volume-Imaging Array (US Department of Energy)
AVAAccompagnement Vers la Vie Active (French: Coaching Towards Active Living; est. 2006)
References in periodicals archive ?
OPEB plan assets (termed actuarial value of assets, or AVA) are measured using a market-based method, most likely based on estimated long-term investment returns.
Smoothing removes some of the market volatility, and the resulting asset value is therefore termed the actuarial value of assets.
The value of pension plan assets, computed by an actuary, is referred to as the actuarial value of assets. The actuarial value of these assets generally is not the same as the market value of assets in any given year because actuaries may use techniques to smooth out short-term volatility (e.g., gains or losses).
Many experts consider a funded ratio (actuarial value of assets divided by actuarial accrued liabilities) of about 80 percent or better to be sound for government pensions.
The actuarial value of assets for the matched respondents grew at a rate of 18.6 percent, from $754.8 billion in 1992 to $895.1 billion in 1994.
This is ratio of the actuarial value of assets over the actuarial accrued liabilities for a given period of time.
(3) Minimum amortization period--A significant decrease in the total unfunded actuarial liability generated by a change from one of the actuarial cost methods specified in subparagraph d of this paragraph to another of those methods, or by a change in the method(s) used to determine the actuarial value of assets (for example, a change from a method that spreads increases or decreases in market value over five years to a method that uses current market value), should be amortized over a period of not less than ten years.
The actuarial accrued liability for benefits not yet due and payable would be reported in the schedule of funding progress, together with the actuarial value of assets (generally, market value smoothed over, for example, three to five years).
The ARC is composed of the normal cost (the current year's allocated cost as determined under the plan's actuarial cost method) plus an amortization payment or payments sufficient to pay off the unfunded actuarial accrued liability (UAAL).The UAAL is the excess of the actuarial accrued liability as determined under the plan's actuarial cost method over the plan's actuarial value of assets. The plan selects an actuarial cost method (from several permitted under the GASB accounting standards) that allocates the total expected future plan costs to particular years.
The schedule of funding progress reports the actuarial value of assets, the actuarial accrued liability, and the relationship between the two over time.