TERMIUM Plus®

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PASSIF EVALUE BASE PERMANENCE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-08-31

English

Subject field(s)
  • Actuarial Practice
  • Pensions and Annuities
DEF

The positive difference between actual results and those expected during the period between two actuarial valuations of a pension plan, which is determined by using the same actuarial assumptions, actuarial cost method and terms of the plan as those employed in the earlier of the two valuations.

CONT

In respect of a plan, the aggregate of the experience gain of the plan, the amount by which the going concern liabilities of the plan decrease as a result of the amendment to the plan, and the amount by which the going concern liabilities of the plan increase as a result of a change in the methods or bases of valuation of the plan.

French

Domaine(s)
  • Actuariat
  • Pensions et rentes
DEF

Écart positif entre les résultats obtenus et les prévisions pour la période comprise entre deux évaluations actuarielles d’un régime de retraite, déterminé en utilisant le même ensemble d’hypothèses actuarielles et la même méthode d’évaluation actuarielle.

CONT

Dans le cas d’un régime, le total des montants suivants : le gain actuariel courant du régime; le montant, par la suite de la modification du régime, de la réduction de son passif évalué sur une base de permanence; le montant, par suite de la modification des méthodes ou des bases d’évaluation de régime, de la réduction du passif évalué sur une base de permanence ou de l'augmentation de l'actif évalué sur une base de permanence.

Spanish

Save record 1

Record 2 2009-08-31

English

Subject field(s)
  • Actuarial Practice
DEF

The actuarial present value of the accrued benefits of a pension plan, including amounts due and unpaid, as of a specific review date, determined on the basis of a going concern valuation.

OBS

going concern liability: term usually used in the plural.

Key term(s)
  • going concern liabilities

French

Domaine(s)
  • Actuariat
DEF

Valeur actuarielle actualisée des prestations accumulées d’un régime de pension, y compris les montants exigibles et impayés, à une date de vérification, déterminée sur la base de l’évaluation sur une base de permanence.

OBS

passif évalué sur une base de permanence : terme habituellement utilisé au pluriel.

Key term(s)
  • passifs évalués sur une base de permanence

Spanish

Save record 2

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