TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COTISATION EXERCICE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-04-26

English

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

The portion of the actuarial present value of pension plan benefits and expenses, other than a payment in respect of an unfunded actuarial liability, that is allocated to a particular period by any actuarial cost method designed to allocate such actuarial present value in full by retirement age.

French

Domaine(s)
  • Actuariat
  • Comptabilité générale
  • Pensions et rentes
DEF

[...] partie de la valeur actuarielle des engagements d'un régime de retraite qui est attribuée à un exercice donné à l'aide d'une méthode d'évaluation actuarielle.

OBS

Ce montant constitue généralement la somme que doivent verser l'employeur et, le cas échéant, les salariés pour permettre l'acquittement des prestations prévues par le régime au titre des services rendus pendant l'exercice considéré.

Spanish

Save record 1

Record 2 2011-04-26

English

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

A current service contribution is the amount that the employer and, as the case may be, the active members are required to pay to ensure payment of the refunds and pension benefits provided under the pension plan in respect of service completed during a fiscal year of the plan and credited under the plan.

French

Domaine(s)
  • Actuariat
  • Pensions et rentes
CONT

La cotisation d'exercice est la somme que doivent verser l'employeur et, le cas échéant, les participants actifs pour permettre l'acquittement des remboursements et prestations prévus par le régime de retraite au titre de services effectués pendant un exercice financier du régime et reconnus par ce dernier.

OBS

L'expression «cotisation d'exercice» est préférée au Québec.

Spanish

Save record 2

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