TERMIUM Plus®
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FUND RELATED ASSETS [4 records]
Record 1 - internal organization data 2010-10-01
Record 1, English
Record 1, Subject field(s)
- Actuarial Practice
- Pensions and Annuities
Record 1, Main entry term, English
- pension plan surplus
1, record 1, English, pension%20plan%20surplus
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- pension surplus 2, record 1, English, pension%20surplus
correct
- pension fund surplus 3, record 1, English, pension%20fund%20surplus
correct
- surplus 4, record 1, English, surplus
correct, see observation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The excess of the value of the assets of a pension fund related to a pension plan over the value of the liabilities under the plan. 5, record 1, English, - pension%20plan%20surplus
Record number: 1, Textual support number: 1 OBS
The term "surplus" can be used if it applies particulary to the pension plan surplus. 6, record 1, English, - pension%20plan%20surplus
Record 1, French
Record 1, Domaine(s)
- Actuariat
- Pensions et rentes
Record 1, Main entry term, French
- surplus des caisses de retraite
1, record 1, French, surplus%20des%20caisses%20de%20retraite
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- surplus 2, record 1, French, surplus
correct, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
L'excédent de la valeur des éléments d'actif d'un fonds de pension affèrent à un régime de pension par rapport à la valeur des éléments de passif en vertu du régime. 3, record 1, French, - surplus%20des%20caisses%20de%20retraite
Record number: 1, Textual support number: 1 OBS
Le terme «surplus» peut être utilisé uniquement lorsque le contexte porte spécifiquement sur le surplus des caisses de retraite. 4, record 1, French, - surplus%20des%20caisses%20de%20retraite
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-04-28
Record 2, English
Record 2, Subject field(s)
- Actuarial Practice
- Financial Accounting
Record 2, Main entry term, English
- value of the liabilities
1, record 2, English, value%20of%20the%20liabilities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- liability value 2, record 2, English, liability%20value
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
"surplus" means the excess of the value of the assets of a pension fund related to a pension plan over the value of the liabilities under the pension plan, both calculated in the prescribed manner. 3, record 2, English, - value%20of%20the%20liabilities
Record 2, Key term(s)
- liabilities value
Record 2, French
Record 2, Domaine(s)
- Actuariat
- Comptabilité générale
Record 2, Main entry term, French
- valeur du passif
1, record 2, French, valeur%20du%20passif
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
L'excédent de la valeur de l'actif de la caisse de retraite liée à un régime de retraite par rapport à la valeur du passif relatif au régime de retraite, les deux sommes étant calculées de la manière prescrite. 1, record 2, French, - valeur%20du%20passif
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2009-04-28
Record 3, English
Record 3, Subject field(s)
- Actuarial Practice
Record 3, Main entry term, English
- partial wind up
1, record 3, English, partial%20wind%20up
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The termination of part of a pension plan and the distribution of the assets of the pension fund related to that part of the pension plan. 1, record 3, English, - partial%20wind%20up
Record 3, Key term(s)
- partial wind-up
Record 3, French
Record 3, Domaine(s)
- Actuariat
Record 3, Main entry term, French
- liquidation partielle
1, record 3, French, liquidation%20partielle
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Cessation d'une partie d'un régime de retraite et répartition de l'actif de la caisse de retraite qui se rapporte à cette partie du régime de retraite. 1, record 3, French, - liquidation%20partielle
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2006-10-16
Record 4, English
Record 4, Subject field(s)
- Investment
Record 4, Main entry term, English
- no-load mutual fund
1, record 4, English, no%2Dload%20mutual%20fund
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
Mutual fund offered by an open-end investment company that imposes no sales charge(load) on its shareholders. Investors buy shares in no-load funds directly from the fund companies, rather than through a broker, as is done in load funds. Many no-load fund families(related groups of funds) allow switching of assets between stock, bond, and money market funds. The listing of the price of a no-load fund in a newspaper is accompanied with the designation NL. The net asset value, market price, and offer prices of this type of fund are exactly the same, since there is no sales charge. 2, record 4, English, - no%2Dload%20mutual%20fund
Record 4, French
Record 4, Domaine(s)
- Investissements et placements
Record 4, Main entry term, French
- fonds sans frais
1, record 4, French, fonds%20sans%20frais
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- fonds mutuel sans frais d'acquisition 2, record 4, French, fonds%20mutuel%20sans%20frais%20d%27acquisition
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Fonds commun de placement ou société d'investissement à capital variable qui ne perçoit aucun frais lors de l'achat ou du remboursement de ses parts ou de ses actions. 1, record 4, French, - fonds%20sans%20frais
Record number: 4, Textual support number: 1 CONT
Un certain nombre de fonds mutuels «sans frais d'acquisition», offerts principalement par des compagnies de fidéicommis et des banques, sont vendus au public pratiquement sans frais directs d'acquisition. Ces fonds ne perçoivent donc pas de frais d'acquisition et se rémunèrent uniquement en prélevant des frais de gestion ou autres frais administratifs. 2, record 4, French, - fonds%20sans%20frais
Record 4, Key term(s)
- fonds d'investissement sans frais d'acquisition
Record 4, Spanish
Record 4, Textual support, Spanish
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