TERMIUM Plus®
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SOLDE LIQUIDATION [1 record]
Record 1 - internal organization data 2009-03-26
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- prior year credit balance
1, record 1, English, prior%20year%20credit%20balance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Solvency deficiency = (solvency liabilities + solvency liability adjustment + prior year credit balance) - (solvency assets + solvency asset adjustment). 1, record 1, English, - prior%20year%20credit%20balance
Record number: 1, Textual support number: 2 CONT
The concept of prior year credit balance was introduced to regulate the use of excess contributions. 1, record 1, English, - prior%20year%20credit%20balance
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- solde créditeur de l'exercice antérieur
1, record 1, French, solde%20cr%C3%A9diteur%20de%20l%27exercice%20ant%C3%A9rieur
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
À la liquidation totale d’un régime de retraite, l'application du solde créditeur de l'exercice antérieur varie en fonction du niveau de capitalisation du régime de retraite. Lorsque l'actif du régime de retraite est inférieur à son passif, le régime est en situation de déficit. Lorsque l'actif du régime est supérieur au passif, le régime est en situation d’excédent. 1, record 1, French, - solde%20cr%C3%A9diteur%20de%20l%27exercice%20ant%C3%A9rieur
Record number: 1, Textual support number: 2 CONT
Lorsque l’employeur verse plus que les cotisations minimales obligatoires au régime de retraite, un solde créditeur de l’exercice antérieur peut être établi. 1, record 1, French, - solde%20cr%C3%A9diteur%20de%20l%27exercice%20ant%C3%A9rieur
Record 1, Spanish
Record 1, Textual support, Spanish
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