TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OUTSTANDING ASSETS LIABILITIES [4 records]
Record 1 - internal organization data 2009-10-29
Record 1, English
Record 1, Subject field(s)
- Actuarial Practice
- Auditing (Accounting)
Record 1, Main entry term, English
- going concern actuarial liability
1, record 1, English, going%20concern%20actuarial%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Where, in the review of a pension plan, actuarial assumptions or methods are used that differ from those used for the immediately preceding review in respect of which a cost certificate was filed pursuant to section 5 and such different assumptions or methods result(a) in a decrease in the going concern unfunded actuarial liability but do not result in an excess of going concern assets over the going concern actuarial liabilities, the outstanding special payments shall be recalculated by multiplying each of the amounts thereof by a factor having, as numerator, the going concern unfuded actuarial liability and, as denominator, the sum of the present values of the previously determined special payments where the present values are calculated on the basis of the actuarial assumptions used at the current review; or(b) in an excess of the going concern assets over the going concern actuarial liabilities, the valuation report referred to in section 6 shall include a statement as to the method, if any, proposed for the disposition of such express. 2, record 1, English, - going%20concern%20actuarial%20liability
Record 1, French
Record 1, Domaine(s)
- Actuariat
- Vérification (Comptabilité)
Record 1, Main entry term, French
- passif actuariel à long terme
1, record 1, French, passif%20actuariel%20%C3%A0%20long%20terme
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Lorsque la révision d'un régime de pensions se fait selon des hypothèses ou des méthodes actuarielles différentes de celles utilisées pour la dernière révision pour laquelle le certificat visé à l'article 5 a été présenté et que ces hypothèses ou méthodes différentes entraînent : a) soit une diminution du passif actuariel à long terme non capitalisé mais non un excédent de l'actif à long terme sur le passif actuariel à long terme, les paiements spéciaux restants sont recalculés en multipliant chacun des montants par un coefficient, ayant pour numérateur le passif actuariel à long terme non capitalisé et, pour dénominateur, la somme des valeurs actuelles des paiements spéciaux déjà déterminés lorsqu'elles sont calculées d'après les hypothèses actuarielles utilisées lors de la révision actuelle; b) soit un excédent de l'actif à long terme sur le passif actuariel à long terme, le rapport d'évaluation visé à l'article 6 comprend une déclaration quant à la méthode, s'il y a lieu, proposée pour l'élimination de cet excédent. 2, record 1, French, - passif%20actuariel%20%C3%A0%20long%20terme
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1991-05-08
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- outstanding assets and liabilities
1, record 2, English, outstanding%20assets%20and%20liabilities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Balance sheets of outstanding assets and liabilities are published annually. 1, record 2, English, - outstanding%20assets%20and%20liabilities
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- éléments d'actif et de passif en suspens
1, record 2, French, %C3%A9l%C3%A9ments%20d%27actif%20et%20de%20passif%20en%20suspens
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- éléments d'actif et de passif en attente de traitement 1, record 2, French, %C3%A9l%C3%A9ments%20d%27actif%20et%20de%20passif%20en%20attente%20de%20traitement
correct, masculine noun, plural
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1988-12-14
Record 3, English
Record 3, Subject field(s)
- Insurance
- Insurance Law
Record 3, Main entry term, English
- continuing insurer
1, record 3, English, continuing%20insurer
correct, see observation
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Where a licensed insurer, hereinafter called the continuing insurer, has, by purchase or otherwise, acquired the assets and assumed the liabilities in Ontario of another licensed insurer, hereinafter called the discontinuing insurer, or reinsured all the contracts of a discontinuing insurer outstanding in Ontario, the Lieutenant Governor in Council may, upon the application of the continuing insurer, and upon the report of the Superintendent, direct the transfer of the deposit held by the Minister under this Act in the name of the discontinuing insurer to the continuing insurer. 1, record 3, English, - continuing%20insurer
Record number: 3, Textual support number: 1 OBS
Statute cited: Insurance Act. 2, record 3, English, - continuing%20insurer
Record 3, French
Record 3, Domaine(s)
- Assurances
- Droit des assurances
Record 3, Main entry term, French
- assureur en reprise de commerce
1, record 3, French, assureur%20en%20reprise%20de%20commerce
correct, see observation, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
La version française de cette loi au 13 octobre 1988 n'a pas encore été publiée. L'équivalent français est donné à titre officieux. Renseignement fourni par le Centre de traduction juridique d'Ottawa. 1, record 3, French, - assureur%20en%20reprise%20de%20commerce
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1988-12-14
Record 4, English
Record 4, Subject field(s)
- Insurance
- Insurance Law
Record 4, Main entry term, English
- discontinuing insurer
1, record 4, English, discontinuing%20insurer
correct, see observation
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Where a licensed insurer, hereinafter called the continuing insurer, has, by purchase or otherwise, acquired the assets and assumed the liabilities in Ontario of another licensed insurer, hereinafter called the discontinuing insurer, or reinsured all the contracts of a discontinuing insurer outstanding in Ontario, the Lieutenent Governor in Council may, upon the application of the continuing insurer, and upon the report of the Superintendent, direct the transfer of the deposit held by the Minister under this Act in the name of the discontinuing insurer to the continuing insurer. 1, record 4, English, - discontinuing%20insurer
Record number: 4, Textual support number: 1 OBS
Statute cited: Insurance Act. 2, record 4, English, - discontinuing%20insurer
Record 4, French
Record 4, Domaine(s)
- Assurances
- Droit des assurances
Record 4, Main entry term, French
- assureur en cessation d'affaires
1, record 4, French, assureur%20en%20cessation%20d%27affaires
correct, see observation, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
La version française de cette loi au 13 octobre 1988 n'a pas encore été publiée. L'équivalent français est donné à titre officieux. Renseignement fourni par le Centre de traduction juridique d'Ottawa. 1, record 4, French, - assureur%20en%20cessation%20d%27affaires
Record 4, Spanish
Record 4, Textual support, Spanish
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