TERMIUM Plus®

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

GOING CONCERN LIABILITIES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-08-31

English

Subject field(s)
  • Actuarial Practice
DEF

The actuarial present value of the accrued benefits of a pension plan, including amounts due and unpaid, as of a specific review date, determined on the basis of a going concern valuation.

OBS

going concern liability: term usually used in the plural.

Key term(s)
  • going concern liabilities

French

Domaine(s)
  • Actuariat
DEF

Valeur actuarielle actualisée des prestations accumulées d'un régime de pension, y compris les montants exigibles et impayés, à une date de vérification, déterminée sur la base de l'évaluation sur une base de permanence.

OBS

passif évalué sur une base de permanence : terme habituellement utilisé au pluriel.

Key term(s)
  • passifs évalués sur une base de permanence

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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