{"id":35230,"date":"2017-04-28T00:00:00","date_gmt":"2017-04-28T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/217045f\/"},"modified":"2023-11-20T13:15:58","modified_gmt":"2023-11-20T13:15:58","slug":"217045f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/217045f\/","title":{"rendered":"Communication individuelle : An Actuarial Balance Sheet Approach to Assessing Sustainability of Target Benefit Plans"},"content":{"rendered":"<p>Un r&eacute;gime &agrave; prestations cibles a pour but de fournir des prestations de retraite pr&eacute;d&eacute;termin&eacute;es (&laquo; prestations cibles &raquo;) &agrave; l&rsquo;aide de cotisations pr&eacute;d&eacute;termin&eacute;es. Les prestations cibles des participants au r&eacute;gime peuvent &ecirc;tre ajust&eacute;es &agrave; la hausse ou &agrave; la baisse, selon la situation financi&egrave;re du r&eacute;gime. Dans cet article, il est expliqu&eacute; que la m&eacute;thode de nivellement des prestations (projet&eacute;e ou non projet&eacute;e), traditionnellement appliqu&eacute;e au provisionnement des r&eacute;gimes &agrave; prestations d&eacute;termin&eacute;es au Canada, n&rsquo;est pas une m&eacute;thode appropri&eacute;e pour &eacute;valuer la viabilit&eacute; financi&egrave;re des r&eacute;gimes de retraite &agrave; prestations cibles. Cette &eacute;valuation peut &ecirc;tre effectu&eacute;e &agrave; l&rsquo;aide d&rsquo;un bilan actuariel, lequel tient compte des cotisations futures et des prestations qui seront acquises, par les participants actuels et futurs du r&eacute;gime. Le bilan actuariel &eacute;labor&eacute; dans le pr&eacute;sent document est adapt&eacute; de la m&eacute;thodologie du bilan actuariel appliqu&eacute;e en Su&egrave;de depuis 2001 dans le cadre du syst&egrave;me de s&eacute;curit&eacute; sociale.<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[115],"publication-topic":[136],"publication-type":[],"class_list":["post-35230","publication","type-publication","status-publish","hentry","publication-category-recherche","publication-topic-regimes-de-retraite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/35230","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/types\/publication"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=35230"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=35230"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=35230"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=35230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}