TERMIUM Plus®

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

ACTUARIAL DEFICIENCY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-04-25

English

Subject field(s)
  • Government Accounting
DEF

The difference, at a given date, between the balance in certain superannuation accounts and the estimated present value of amounts payable in the future with respect to earned pension benefits.

OBS

cf. experience gain and experience loss

French

Domaine(s)
  • Comptabilité publique
DEF

Différence, à une date donnée, entre le solde de certains comptes de pension de retraite et l'estimation de la valeur actuelle des sommes à verser à terme sous forme de prestations de retraite.

Spanish

Campo(s) temático(s)
  • Contabilidad pública
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