Translation of "Excédent actuariel " (French → English) :

actuarial surplus [ experience surplus ]

change in pension surplus limit

insurance assessor | insurance assessors | insurance analyst | insurance rating analyst

actuarial advisor | consulting actuaries | actuarial consultant | actuary

actuarial gains and losses

actuarial base

actuarial sciences | bookkeeping science | actuarial science | scientific financial analysis

If you look at figure 9—and this is actuarial surpluses—and I don't know if anybody else has put this figure forward, it shows a surplus.

Mr. James Infantino: Until both parties could not reach an agreement on the issue of disposition of the existing actuarial surplus, yes.

estimates of benefit improvements that result from actuarial gains or from the return on plan assets that have been recognised in the financial statements if the entity is obliged, by either the formal terms of a plan (or a constructive obligation that goes beyond those terms) or legislation, to use any surplus in the plan for the benefit of plan participants, even if the benefit increase has not yet been formally awarded (there is no past service cost because the resulting increase in the obligation is an actuarial loss, see paragraph 88); and

estimates of benefit improvements that result from actuarial gains that have been recognised in the financial statements if the entity is obliged, by either the formal terms of a plan (or a constructive obligation that goes beyond those terms) or legislation, to use any surplus in the plan for the benefit of plan participants, even if the benefit increase has not yet been formally awarded (the resulting increase in the obligation is an actuarial loss and not past service cost, see paragraph 85(b));