TERMIUM Plus®

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

VALUE LIABILITIES [1 record]

Record 1 2009-04-28

English

Subject field(s)
  • Actuarial Practice
  • Financial Accounting
CONT

"surplus" means the excess of the value of the assets of a pension fund related to a pension plan over the value of the liabilities under the pension plan, both calculated in the prescribed manner.

Key term(s)
  • liabilities value

French

Domaine(s)
  • Actuariat
  • Comptabilité générale
CONT

L'excédent de la valeur de l'actif de la caisse de retraite liée à un régime de retraite par rapport à la valeur du passif relatif au régime de retraite, les deux sommes étant calculées de la manière prescrite.

Spanish

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