TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COTISATION EQUILIBRE [1 record]
Record 1 - internal organization data 2010-11-05
Record 1, English
Record 1, Subject field(s)
- Pensions and Annuities
- Actuarial Practice
Record 1, Main entry term, English
- amortization payment
1, record 1, English, amortization%20payment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- special payment 2, record 1, English, special%20payment
correct
- special contribution 3, record 1, English, special%20contribution
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In the funding of a pension plan, a contribution to reduce an unfunded actuarial liability arising from experience losses or the provision of benefits for a past service. 3, record 1, English, - amortization%20payment
Record number: 1, Textual support number: 1 CONT
Defined benefit pension plans are one of the categories of pension plans that are subjected to the Supplemental Pension Plans Act. Because the benefits under such plans are set in advance under the plan's pension formula, such plans must meet very specific funding requirements. Thus, every defined benefit plan must undergo periodic valuations and if a deficit is identified, it is eliminated by as series of amortization payments to the pension fund. 4, record 1, English, - amortization%20payment
Record 1, French
Record 1, Domaine(s)
- Pensions et rentes
- Actuariat
Record 1, Main entry term, French
- cotisation d'équilibre
1, record 1, French, cotisation%20d%27%C3%A9quilibre
correct, see observation, feminine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
- paiement spécial 2, record 1, French, paiement%20sp%C3%A9cial
correct, masculine noun
- paiement d'amortissement 3, record 1, French, paiement%20d%27amortissement
correct, masculine noun
- payement d'amortissement 4, record 1, French, payement%20d%27amortissement
correct, masculine noun
- montant d'amortissement 5, record 1, French, montant%20d%27amortissement
avoid, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Cotisation qui correspond à la partie de la valeur actuarielle des engagements d'un régime de retraite et qui est attribuable à l'exercice en cours aux fins de l'amortissement de tout déficit actuariel. 5, record 1, French, - cotisation%20d%27%C3%A9quilibre
Record number: 1, Textual support number: 1 CONT
Les régimes à prestations déterminées constituent l'un des types de régimes de retraite assujettis à la Loi sur les régimes complémentaires de retraite. Ils sont soumis à des exigences de financement très spécifiques compte tenu de la nature des prestations qu'ils promettent : une rente dont la formule est fixée à l'avance. Il est donc nécessaire que chaque régime à prestations déterminées soit soumis à des évaluations actuarielles périodiques et que des cotisations spéciales permettent de renflouer la caisse du régime lorsque des déficits apparaissent. 6, record 1, French, - cotisation%20d%27%C3%A9quilibre
Record number: 1, Textual support number: 1 OBS
cotisation d'équilibre : terme et définition normalisés par l'OQLF [Office québécois de la langue française]. 7, record 1, French, - cotisation%20d%27%C3%A9quilibre
Record 1, Spanish
Record 1, Textual support, Spanish
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