TERMIUM Plus®
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PASSIFS EVALUES BASE PERMANENCE [3 records]
Record 1 - internal organization data 2009-08-31
Record 1, English
Record 1, Subject field(s)
- Actuarial Practice
Record 1, Main entry term, English
- going concern liability
1, record 1, English, going%20concern%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 1, record 1, English, - going%20concern%20liability
Record number: 1, Textual support number: 1 OBS
going concern liability: term usually used in the plural. 1, record 1, English, - going%20concern%20liability
Record 1, Key term(s)
- going concern liabilities
Record 1, French
Record 1, Domaine(s)
- Actuariat
Record 1, Main entry term, French
- passif évalué sur une base de permanence
1, record 1, French, passif%20%C3%A9valu%C3%A9%20sur%20une%20base%20de%20permanence
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - passif%20%C3%A9valu%C3%A9%20sur%20une%20base%20de%20permanence
Record number: 1, Textual support number: 1 OBS
passif évalué sur une base de permanence : terme habituellement utilisé au pluriel. 2, record 1, French, - passif%20%C3%A9valu%C3%A9%20sur%20une%20base%20de%20permanence
Record 1, Key term(s)
- passifs évalués sur une base de permanence
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-03-26
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- residual liabilities
1, record 2, English, residual%20liabilities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
"residual liabilities" means the greater of the going concern liabilities and the solvency liabilities of the benefits and payments for which the employer has retained responsibility. 1, record 2, English, - residual%20liabilities
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- éléments de passif résiduels
1, record 2, French, %C3%A9l%C3%A9ments%20de%20passif%20r%C3%A9siduels
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
«éléments de passif résiduels» désigne celui qui est le plus élevé entre les passifs évalués sur une base de permanence et les passifs de solvabilité des prestations et paiements pour lesquels l'employeur a retenu la responsabilité. 1, record 2, French, - %C3%A9l%C3%A9ments%20de%20passif%20r%C3%A9siduels
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2009-03-26
Record 3, English
Record 3, Subject field(s)
- Accounting
- Pensions and Annuities
Record 3, Main entry term, English
- transfer liabilities
1, record 3, English, transfer%20liabilities
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
"transfer liabilities" means the greater of the going concern liabilities and the solvency liabilities of the benefits and payments for which the successor employer has assumed responsibility. 1, record 3, English, - transfer%20liabilities
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Pensions et rentes
Record 3, Main entry term, French
- éléments de passif de transfert
1, record 3, French, %C3%A9l%C3%A9ments%20de%20passif%20de%20transfert
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
«éléments de passif de transfert» désigne celui qui est le plus élevé entre les passifs évalués sur une base de permanence et les passifs de solvabilité des prestations et paiements pour lesquels l'employeur successif a assumé la responsabilité. 1, record 3, French, - %C3%A9l%C3%A9ments%20de%20passif%20de%20transfert
Record 3, Spanish
Record 3, Textual support, Spanish
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