TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMMUTED VALUE [1 record]
Record 1 - internal organization data 2021-01-25
Record 1, English
Record 1, Subject field(s)
- Taxation Law
- Actuarial Practice
- Pensions and Annuities
Record 1, Main entry term, English
- commuted value
1, record 1, English, commuted%20value
correct
Record 1, Abbreviations, English
- CV 2, record 1, English, CV
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount of an immediate lump-sum payment estimated to be equal in value to a future series of payments. 3, record 1, English, - commuted%20value
Record number: 1, Textual support number: 1 OBS
The [commuted] value is calculated using assumptions prescribed by [actuaries]. 3, record 1, English, - commuted%20value
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
- Actuariat
- Pensions et rentes
Record 1, Main entry term, French
- valeur actualisée
1, record 1, French, valeur%20actualis%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
- VA 2, record 1, French, VA
correct, feminine noun
Record 1, Synonyms, French
- valeur de rachat 3, record 1, French, valeur%20de%20rachat
correct, feminine noun
- valeur commuée 4, record 1, French, valeur%20commu%C3%A9e
see observation, feminine noun
- valeur escomptée 5, record 1, French, valeur%20escompt%C3%A9e
feminine noun, less frequent
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant d'un versement forfaitaire immédiat de valeur égale à une série de paiements futurs. 6, record 1, French, - valeur%20actualis%C3%A9e
Record number: 1, Textual support number: 1 OBS
La valeur [actualisée] est calculée conformément aux hypothèses établies par [les] actuaires […] 6, record 1, French, - valeur%20actualis%C3%A9e
Record number: 1, Textual support number: 2 OBS
valeur commuée : Selon certains auteurs, la désignation «valeur commuée» est un faux ami dans ce contexte. Toutefois, elle est utilisée dans certaines lois et par certains spécialistes. 7, record 1, French, - valeur%20actualis%C3%A9e
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Derecho fiscal
- Práctica actuarial
- Pensiones y rentas
Record 1, Main entry term, Spanish
- valor conmutado
1, record 1, Spanish, valor%20conmutado
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, 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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