TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

PASSIF SPECIAL SOLVABILITE [3 records]

Record 1 2009-05-26

English

Subject field(s)
  • Actuarial Practice
DEF

The amount by which, (a) the special PBGF [Pension Benefits Guarantee Fund] liabilities, exceed, (b) the solvency assets multiplied by the special PBGF liabilities and divided by the special solvency liabilities.

Key term(s)
  • special pension benefits guarantee fund assessment base

French

Domaine(s)
  • Actuariat
DEF

Excédent : a) du passif spécial du Fonds de garantie, sur : b) l'actif de solvabilité, multiplié par le passif spécial du Fonds de garantie et divisé par le passif spécial de solvabilité.

Key term(s)
  • base spéciale de cotisation au Fonds de garantie des prestations de retraite

Spanish

Save record 1

Record 2 2009-04-28

English

Subject field(s)
  • Financial Accounting
  • Actuarial Practice
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.

French

Domaine(s)
  • Comptabilité générale
  • Actuariat
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.

Spanish

Save record 2

Record 3 2009-03-26

English

Subject field(s)
  • Finance
CONT

"prepayments", in relation to a plan, means that part of the special payments that exceeded the special payments required under this Regulation as it read before the Regulation date and that were paid by the employer before the Regulation date with respect to the going concern unfunded liability but that were not applied by the employer before the Regulation date ..., but no special payments by the employer that were included in the calculation of the initial solvency balance of the plan shall be included in prepayments.

Key term(s)
  • prepayments

French

Domaine(s)
  • Finances
CONT

[Le] «paiement anticipé» à l'égard d’un régime, s’entend de la partie des paiements spéciaux qui a dépassé les paiements spéciaux exigés par le présent règlement, tel qu'il existait avant la date du Règlement, et que l'employeur a versée avant cette date relativement au passif à long terme non capitalisé, mais qu'il n’ a pas imputée [...] Toutefois, aucun paiement spécial fait par l'employeur et inclus dans le calcul du solde de solvabilité initial du régime ne doit être inclus dans un paiement anticipé.

Spanish

Save record 3

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: