TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

statement of net assets available for benefits [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-11-02

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
  • Employment Benefits

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
  • Avantages sociaux
DEF

État financier d'un régime de retraite qui présente des informations concernant l'actif du régime à la clôture de l'exercice, notamment l'actif détenu sous forme de placements, évalués à leur juste valeur à cette date, et les cotisations à recevoir des participants et du promoteur.

OBS

état des actifs nets affectés au paiement des prestations : terme utilisé par le Conseil des normes comptables internationales.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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