TERMIUM Plus®

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

ACTUARIAL DEFICIT [2 records]

Record 1 2009-07-27

English

Subject field(s)
  • Actuarial Practice
  • Pensions and Annuities
  • Accounting
DEF

The negative difference between actual results and those expected during the period between two actuarial valuations of a pension plan, which is determined by using the same actuarial assumptions, actuarial cost method and terms of the plan as those employed in the earlier of the two valuations.

French

Domaine(s)
  • Actuariat
  • Pensions et rentes
  • Comptabilité
DEF

Écart négatif entre les résultats obtenus et les prévisions pour la période comprise entre deux évaluations actuarielles d'un régime de retraite, déterminé en utilisant le même ensemble d'hypothèses actuarielles et la même méthode d'évaluation actuarielle.

Spanish

Campo(s) temático(s)
  • Práctica actuarial
  • Pensiones y rentas
  • Contabilidad
Save record 1

Record 2 1996-11-12

English

Subject field(s)
  • Government Accounting

French

Domaine(s)
  • Comptabilité publique

Spanish

Save record 2

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