TERMIUM Plus®

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

ACCUMULATED BENEFIT METHOD [1 record]

Record 1 2010-05-26

English

Subject field(s)
  • Actuarial Practice
  • Employment Benefits
DEF

The method whereby pension benefits earned to date are based on the pension plan formula, the employee's pay and service history and other factors at the date of determination.

French

Domaine(s)
  • Actuariat
  • Avantages sociaux
DEF

Méthode d'évaluation actuarielle selon laquelle les avantages de retraite ou autres avantages sociaux futurs accumulés à une date donnée sont établis à partir des dispositions du régime de retraite et de certains facteurs concernant le passé du salarié jusqu'à cette date, notamment les salaires qu'il a perçus et les périodes de services validées.

OBS

méthode de répartition des prestations accumulées : terme utilisé par le Conseil des normes comptables internationales.

Spanish

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