TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
UNFUNDED LIABILITY [3 records]
Record 1 - internal organization data 2009-01-09
Record 1, English
Record 1, Subject field(s)
- Actuarial Practice
- Pensions and Annuities
- Annuities (Insurance)
Record 1, Main entry term, English
- unfunded actuarial liability
1, record 1, English, unfunded%20actuarial%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- unfunded liability 2, record 1, English, unfunded%20liability
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Generally, any amount by which the assets of a pension plan are less than the liabilities. 2, record 1, English, - unfunded%20actuarial%20liability
Record number: 1, Textual support number: 1 CONT
An initial unfunded liability exists when benefits are created in respect of prior service and not provided for in current service contributions. 2, record 1, English, - unfunded%20actuarial%20liability
Record 1, French
Record 1, Domaine(s)
- Actuariat
- Pensions et rentes
- Rentes (Assurances)
Record 1, Main entry term, French
- déficit actuariel
1, record 1, French, d%C3%A9ficit%20actuariel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- passif actuariel 2, record 1, French, passif%20actuariel
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Habituellement, tout montant dont la valeur totale des prestations promises en application d'un régime de retraite (soit la valeur actuarielle du passif) excède la valeur de l'actif. 2, record 1, French, - d%C3%A9ficit%20actuariel
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-04-28
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Loans
Record 2, Main entry term, English
- unfunded liability
1, record 2, English, unfunded%20liability
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Prêts et emprunts
Record 2, Main entry term, French
- dette non provisionnée
1, record 2, French, dette%20non%20provisionn%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Engagement que l'entité a contracté et pour lequel aucun fonds visant à faciliter le règlement n'a été constitué. 1, record 2, French, - dette%20non%20provisionn%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1990-08-10
Record 3, English
Record 3, Subject field(s)
- Employment Benefits
Record 3, Main entry term, English
- unfunded liability
1, record 3, English, unfunded%20liability
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Avantages sociaux
Record 3, Main entry term, French
- passif non capitalisé
1, record 3, French, passif%20non%20capitalis%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Montant dont la valeur totale des prestations promises en application d'un régime de retraite (soit la valeur actuarielle du passif) excède la valeur de l'actif. 2, record 3, French, - passif%20non%20capitalis%C3%A9
Record number: 3, Textual support number: 1 OBS
Rapport du groupe de travail parlementaire sur la réforme des pensions, 1983. 2, record 3, French, - passif%20non%20capitalis%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
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