{"id":35438,"date":"2018-10-01T00:00:00","date_gmt":"2018-10-01T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/218119f\/"},"modified":"2024-01-18T11:07:19","modified_gmt":"2024-01-18T16:07:19","slug":"218119f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/218119f\/","title":{"rendered":"Communication individuelle : A Practical Approach to Establishing Margins for Adverse Deviations in Going Concern Funding Valuations"},"content":{"rendered":"<p>En r&eacute;ponse au recul des r&eacute;gimes de retraite &agrave; prestations d&eacute;termin&eacute;es (PD), certaines administrations des r&eacute;gimes de retraite au Canada (p. ex., le Qu&eacute;bec et l&rsquo;Ontario) ont revu, ou propos&eacute; de revoir, leur r&eacute;glementation afin d&rsquo;&eacute;liminer ou d&rsquo;assouplir les exigences de capitalisation du d&eacute;ficit de solvabilit&eacute; tout en appliquant une exigence plus rigoureuse de capitalisation selon l&rsquo;approche de continuit&eacute;. Ces nouveaux r&eacute;gimes de capitalisation exigent une augmentation des cotisations pour &eacute;tablir une provision pour &eacute;carts d&eacute;favorables (PED) au titre du co&ucirc;t normal et du passif de continuit&eacute;. La PED est exprim&eacute;e en pourcentage fixe du passif de continuit&eacute; d&rsquo;un r&eacute;gime calcul&eacute; &agrave; l&rsquo;aide d&rsquo;hypoth&egrave;ses de meilleure estimation, et elle fait partie de la cible de capitalisation du r&eacute;gime.<\/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":[137,122],"publication-type":[],"class_list":["post-35438","publication","type-publication","status-publish","hentry","publication-category-recherche","publication-topic-assurances-iard","publication-topic-expertise-devant-les-tribunaux"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/35438","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=35438"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=35438"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=35438"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=35438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}