TERMIUM Plus®
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PASSIF SPECIAL SOLVABILITE [3 records]
Record 1 - internal organization data 2009-05-26
Record 1, English
Record 1, Subject field(s)
- Actuarial Practice
Record 1, Main entry term, English
- special assessment base
1, record 1, English, special%20assessment%20base
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 1, record 1, English, - special%20assessment%20base
Record 1, Key term(s)
- special pension benefits guarantee fund assessment base
Record 1, French
Record 1, Domaine(s)
- Actuariat
Record 1, Main entry term, French
- base spéciale de cotisation
1, record 1, French, base%20sp%C3%A9ciale%20de%20cotisation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - base%20sp%C3%A9ciale%20de%20cotisation
Record 1, Key term(s)
- base spéciale de cotisation au Fonds de garantie des prestations de retraite
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-04-28
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Actuarial Practice
Record 2, Main entry term, English
- special solvency liabilities
1, record 2, English, special%20solvency%20liabilities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - special%20solvency%20liabilities
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Actuariat
Record 2, Main entry term, French
- passif spécial de solvabilité
1, record 2, French, passif%20sp%C3%A9cial%20de%20solvabilit%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 2, French, - passif%20sp%C3%A9cial%20de%20solvabilit%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2009-03-26
Record 3, English
Record 3, Subject field(s)
- Finance
Record 3, Main entry term, English
- prepayment
1, record 3, English, prepayment
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 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. 1, record 3, English, - prepayment
Record 3, Key term(s)
- prepayments
Record 3, French
Record 3, Domaine(s)
- Finances
Record 3, Main entry term, French
- paiement anticipé
1, record 3, French, paiement%20anticip%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 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. 1, record 3, French, - paiement%20anticip%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
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