Traduction de «Postes d'actif et de passif » (Français → Anglais) :

stock position of high-level balance-sheet asset and liability items

asset and liability items | assets and liabilities

asset liability management | ALM | asset-liability management | assets and liabilities management | asset liabilities management | asset and liabilities management | asset and liability management | surplus management

swap arrangement [ asset swaps | currency swap | liability swap ]

set-off between assets and liabilities

outstanding assets and liabilities

other volume changes in assets and liabilities

Asset liability management report [ ALCO Report ]

liability method | accrual method | accrual method of tax allocation | asset and liability method | asset and liability method of accounting for income taxes | asset-liability method | liability method of tax allocation

16 (1) For the purposes of the definition “surplus” in subsection 2(1) of the Act, the amount by which the assets of the plan exceeds its liabilities shall be determined by subtracting the liabilities of the plan from its assets, as those assets and liabilities are shown in an actuarial report and, in the case of a plan that has not been fully terminated, as those assets and liabilities are valued in the report according to a going concern valuation.

(f) the solvency ratios at the prior valuation date and the prior second valuation date shall be adjusted to reflect the transfer into the plan of all of the assets of another plan between the prior valuation date and the valuation date or between the prior second valuation date and the valuation date, as the case may be, by including the assets of the transferring plan as solvency assets and the liabilities of the transferring plan as solvency liabilities.

For example, the bill strikes a balance in each of the following respects: the need for the Northwest Territories Legislative Assembly to have some flexibility in modifying the grandfathering of laws in Nunavut, balanced against ensuring that Nunavut's interests are protected in any such modifications; the need for duplicated public bodies in Nunavut to have an equitable share of the assets and liabilities that now belong to the NWT-defined public bodies, balanced against the need for those NWT-defined public bodies to continue to function without interruption in the western part of the NWT; the need for appropriate representatives of ...[+++]Nunavut and the Northwest Territories to make appropriate agreements regarding the sorting of government assets and liabilities, balanced against the responsibility of the Government of Canada to act effectively in the event of deadlocks.

Set-offs between asset and liability items and income and expense items should not be allowed and components of assets and liabilities should be valued separately.