TERMIUM Plus®
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GENERALLY ACCEPTED ACTUARIAL PRINCIPLES [3 records]
Record 1 - internal organization data 2008-03-10
Record 1, English
Record 1, Subject field(s)
- Actuarial Practice
- Auditing (Accounting)
Record 1, Main entry term, English
- going concern valuation
1, record 1, English, going%20concern%20valuation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A valuation of the assets and liabilities of a plan using methods and actuarial assumptions that are in accordance with generally accepted actuarial principles for the valuation of a plan that is not expected to be terminated or wound up. 2, record 1, English, - going%20concern%20valuation
Record 1, French
Record 1, Domaine(s)
- Actuariat
- Vérification (Comptabilité)
Record 1, Main entry term, French
- évaluation sur une base de permanence
1, record 1, French, %C3%A9valuation%20sur%20une%20base%20de%20permanence
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- évaluation à long terme 2, record 1, French, %C3%A9valuation%20%C3%A0%20long%20terme
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Évaluation de l'actif et du passif d'un régime, selon des méthodes et hypothèses actuarielles conformes aux principes actuariels généralement acceptés pour l'évaluation d'un régime qui n'est pas destiné à faire l'objet d'une cessation ou d'une liquidation. 3, record 1, French, - %C3%A9valuation%20sur%20une%20base%20de%20permanence
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-10-22
Record 2, English
Record 2, Subject field(s)
- Actuarial Practice
- Pensions and Annuities
Record 2, Main entry term, English
- actuarial equivalence
1, record 2, English, actuarial%20equivalence
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The determination by the actuary of an amount which is equivalent in value to another amount, based on actuarial assumptions prescribed by applicable laws and regulations and on generally accepted actuarial principles. 2, record 2, English, - actuarial%20equivalence
Record 2, French
Record 2, Domaine(s)
- Actuariat
- Pensions et rentes
Record 2, Main entry term, French
- équivalence actuarielle
1, record 2, French, %C3%A9quivalence%20actuarielle
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Détermination par l'actuaire d'une somme équivalente en valeur à une autre, suivant les hypothèses actuarielles prescrites par les législations et règlements applicables. 2, record 2, French, - %C3%A9quivalence%20actuarielle
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2001-08-01
Record 3, English
Record 3, Subject field(s)
- Social Security and Employment Insurance
- Annuities (Insurance)
Record 3, Main entry term, English
- collective account
1, record 3, English, collective%20account
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
The benefits payable in respect of a member are determined in such a way that the present value of the benefits, at the time the member's individual account balance is transferred to the collective account, is equal to the amount transferred to the collective account on behalf of the plan member. The present value must be calculated using generally accepted actuarial principles and reasonable assumptions. 2, record 3, English, - collective%20account
Record 3, French
Record 3, Domaine(s)
- Sécurité sociale et assurance-emploi
- Rentes (Assurances)
Record 3, Main entry term, French
- compte collectif
1, record 3, French, compte%20collectif
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Seguridad social y seguro de desempleo
- Anualidades (Seguros)
Record 3, Main entry term, Spanish
- cuenta colectiva
1, record 3, Spanish, cuenta%20colectiva
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 OBS
Es la que tiene varios titulares. 1, record 3, Spanish, - cuenta%20colectiva
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