TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SPECIAL SOLVENCY LIABILITIES [1 record]
Record 1 - internal organization data 2009-04-28
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Actuarial Practice
Record 1, Main entry term, English
- special solvency liabilities
1, record 1, English, special%20solvency%20liabilities
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The solvency liabilities of a pension plan determined in accordance with the provisions of the plan and the requirements of this Regulation as it read before the Regulation date, as if the plan had been wound up and the employer's business completely discontinued, including, (a) liabilities for plant closure benefits and consent benefits, and (b) liabilities for special allowances, calculated as if the plan members and former members would receive no income from employment on and after the commencement date of the special allowance, but excluding, (c) liabilities for any escalated adjustment, and (d) liabilities for prospective benefit increases. 1, record 1, English, - special%20solvency%20liabilities
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Actuariat
Record 1, Main entry term, French
- passif spécial de solvabilité
1, record 1, French, passif%20sp%C3%A9cial%20de%20solvabilit%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Passif de solvabilité d'un régime, déterminé conformément aux dispositions du régime et aux exigences du présent règlement tel qu'il existait avant la date du Règlement, comme si le régime avait été liquidé et que les affaires de l'employeur avaient complètement cessé, y compris : a) le passif rattaché aux prestations de fermeture d'entreprise et aux prestations assujetties à un consentement; b) le passif rattaché aux allocations spéciales, calculé comme si les participants et les anciens participants au régime ne tiraient aucun revenu d'un emploi à la date de commencement des allocations spéciales ni après celle-ci, mais sans tenir compte : c) du passif rattaché à un rajustement indexé; d) du passif rattaché aux augmentations futures des prestations. 1, record 1, French, - passif%20sp%C3%A9cial%20de%20solvabilit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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