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French Equivalent: Passif actuariel

The amount calculated based on actuarial assumptions that represents the present value of the pension benefits accrued in a pension plan.

Source Publication:
OECD Working Party on Private Pensions, 2005, “'Private Pensions: OECD Classification and Glossary, 2005 edition”, OECD, Paris.

Cross References:
Actuarial valuation

Statistical Theme: Financial statistics

Glossary Output Segments:
OECD Private Pensions

Created on Friday, January 17, 2003

Last updated on Thursday, August 11, 2005