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(Click for frequent words.) 73 actuarial valuations 69 triennial valuation 58 actuarial 58 actuarial calculations 58 triennial actuarial valuation 58 FRS# 57 actuarially determined 54 occupational pension 54 Defined Benefit Plans 53 Defined Benefit DB 53 unfunded accrued 52 OPEB liabilities 52 OPEB 51 Funded Status 51 OPEB expense 51 pensionable salary 51 FRS# accounting standard 51 PLAR 51 LGPS 51 Teachers Pension Scheme 51 Pensions Regulator TPR 50 Prefeasibility Study 50 pension 50 PPF levy 50 OPEBs 50 StanCERA 50 www.morningstar.ca 50 unfunded actuarial liability 50 OPEB liability 50 OPEB obligations 50 pension schemes 50 solvency deficiency 49 actuarial assumptions 49 actuaries 49 Defined Benefit 49 SORP 49 Hymans Robertson 49 NHS Pension Scheme 49 Airways Pension Scheme 49 EBRI Issue Brief 49 OASDI 48 adopting IFRS 48 interfund transfer 48 Asset Retirement Obligation 48 annuitisation 48 Employees Pension Scheme 48 Government Actuary 48 Medicare Advantage PFFS 48 multiemployer 48 reaudit 48 PFZW 48 non accelerated filer 48 IFRS changeover 48 Defined Contribution Plan 48 CRDP 48 Company noncontributory defined 48 unfunded liability 47 TMRS 47 Fund PPF 47 IAS# [002] 47 unaudited consolidated balance sheet 47 GSCT program 47 actuarially 47 Savings Scheme NPSS 47 actuarial profession 47 Accounting Policies 47 Asset Retirement Obligations 47 Defined Benefits 47 Quebec Pension Plan 47 Capita Hartshead 47 NHRS 47 JLT Benefit Solutions 47 PenCom 47 Retirement System CSRS 47 postretirement benefit 47 Pensions Regulator 47 alternate payee 47 estimated undiscounted 47 actuary 47 NI #-# Preliminary Assessment 47 Pension Scheme 47 CICA Handbook 47 PRSAs 47 MNOPF 47 Pension Protection 46 Pension Regulator 46 Exposure Draft 46 QIS4 46 CGAAP 46 FERS retirement 46 unaudited consolidated balance sheets 46 MPSERS 46 EMEA Subsidiaries 46 Social Security actuaries 46 nonqualified deferred compensation 46 FRS# accounting 46 GEPF 46 Flow Through SIFT 46 ESA# 46 interim condensed consolidated 46 auditor attestation 46 Sproule Associates Limited 46 NHSLA 46 Actuarial Profession 46 Pricing Supplement 46 Pension Reform Act 46 PBGC insures 46 actuaries Watson Wyatt 46 Updated Feasibility Study 46 postretirement obligations 46 Pre Feasibility 46 solvency ratio 46 MCCSR 46 Institute EBRI 46 TDFs 46 outyears 46 NGER 45 CSRS Offset 45 Sharesave 45 non contributory pension 45 elective deferrals 45 Unfunded liabilities 45 Notice #-# [001] 45 Regulatory Impact Assessment 45 Equitable Life Payments 45 prefeasibility 45 Defined Benefit Pension 45 ASSET RETIREMENT OBLIGATIONS 45 Impact Assessment 45 inferred resource calculation 45 Kereco 45 EFRBS 45 rebasing 45 RDSP 45 contractual entitlements 45 EIS 45 QIS5 45 Asbestos Injuries Compensation 45 annuitization 45 PPFs 45 KPMG Actuaries 45 regulator De Nederlandsche 45 Saving Scheme NPSS 45 lump sum distributions 45 Intergenerational Report 45 NPRF 45 expert Ros Altmann 45 Force Survey LFS 45 Pooled Registered Pension 45 Code Section #A 45 MGM Advantage 45 Fiduciary Warranty 45 multiemployer defined 45 MPFA 45 Ssas 45 living adjustment COLA 45 OBR forecasts 45 Appendix 4E 45 Defined benefit 45 Restatements 45 CICA Section 45 overfunded 44 Fund AICF 44 standard FRS# 44 audited consolidated 44 ANAO 44 undiscounted cash 44 Half Yearly Financial 44 Medicaid RACs 44 Mineral Resource estimates 44 Defined Benefit pension 44 Unfunded Liability 44 Recapitalisation 44 Consulting Actuaries 44 Half Yearly Report 44 reestimates 44 adopted SFAS #R 44 OCERS 44 Estimated NAV 44 Convergence Programme 44 nonforfeitable 44 pensionable 44 PAYE deductions 44 FSCO 44 overfunding 44 VAT PAYE 44 UAAL 44 PFRS 44 financialstatements 44 Operational Efficiency Programme 44 #l k 44 undiscounted 44 ACA Howe International 44 annuitants 44 EUSD 44 Embedded Derivatives 44 AIFRS 44 Actuarial 44 prefunding 44 AVCs 44 externally audited 44 Hiscox Bermuda 44 Recapitalisation Proposal 44 Recalculation 44 uprating 44 Pension Schemes 44 Audited Accounts 44 IMRF 44 payments BoP 44 OSFI 44 prefunded 44 noncurrent liabilities 44 Barnett Waddingham 44 LTCH PPS 44 Contributory Pension Scheme 44 trivial commutation 44 Rowanmoor Pensions 44 LUCRF 44 FY#/# [004] 44 DAC unlocking 44 Pension 44 undeducted contributions 44 R7 7bn 44 IFRS 44 SWHCS 43 PERAC 43 unfunded actuarial accrued 43 nonpension 43 Hardwoods LP 43 #k #b 43 condensed consolidated balance sheets 43 OPEB obligation 43 MFFO 43 updated NI #-# 43 PAYE 43 Actuarial Standards 43 postretirement benefit obligations 43 FEGLI 43 Appendix 4E Preliminary 43 stakeholder pensions 43 NYSE AGO Assured 43 updated Mineral Resource 43 Preliminary Feasibility Study 43 quadrennial reassessment 43 Commission PENCOM 43 distributable earnings 43 compulsory annuitisation 43 Defined Contributions 43 BT Pension Scheme 43 Morneau Sobeco 43 Consolidated Entity 43 IAS# accounting 43 Termination Benefits 43 unfunded superannuation 43 NAPF 43 WCIRB 43 NBPE 43 Revenu Quebec 43 Sensitivity analyzes 43 accrual 43 restated financials 43 SURS 43 Auditing Practices Board 43 Defined Contribution DC 43 c Relates 43 FRSSE 43 SDCERS 43 RRIF withdrawal 43 Employee Compensation 43 postretirement benefits 43 Resource Calculation 43 postretirement benefit plans 43 Punter Southall 43 pension S2P 43 Primera Bioscience 43 GASB Statement No. 43 UCITS IV 43 occupational pensions 43 OFRs 43 Persal 43 Postretirement Benefits 43 John Ralfe 43 ROACE 43 AMP4 43 Sustaining Progress 43 Gebhardtsbauer 43 redetermination 43 SFY #-# 43 PSERS 43 Fitch categorizations 43 -plastisol 43 accruals 43 rep ort 43 Visa indemnification 43 voluntary prepayment 43 Bankable Feasibility Study 43 Amended PCC 42 actuarially sound 42 GEERS 42 Bankable Feasibility Study BFS 42 Remuneration Code 42 unreduced 42 Nigel Peaple 42 Fund Organisation EPFO 42 Canaccord Relief Program 42 Met Chem 42 #-# Resource Estimate 42 STOCK BASED COMPENSATION 42 actuarial liabilities 42 materiality threshold 42 normalized FFO guidance 42 gilt issuance 42 substantively enacted 42 pensions 42 calculating distributable cash 42 MCEV 42 Environmental Impact Assessment EIA 42 NPSS 42 Renewables Obligation RO 42 Brenda Voet spokeswoman 42 audit 42 SDSR 42 -agreements technological obsolescence 42 NAIC RBC 42 consultants Watson Wyatt 42 Eurosif 42 £ #.#m [005] 42 borrowable resources 42 annuitized 42 NOL carryforwards 42 Retirement Scope 42 standardized distributable cash 42 Schedule UTP 42 reversionary bonus 42 BTPS 42 TUPE transfer 42 Underfunded pension 42 elective deferral 42 SBLIC 42 recharacterization 42 unreduced pension 42 Social Security Authority GPSSA 42 IGD surplus 42 EISs 42 auditors PricewaterhouseCoopers LLP 42 Draft Scoping 42 Wajax Corporation 42 Pension Plans 42 PBGF 42 Employee Benefit Plans 42 Employment Benefits OPEB 42 Funding Requirement 42 feasibilty study 42 Wenezenki Yolland 42 TPAF 42 Payment #R 42 Lifetime Withdrawal 42 Raj Mody 42 accretable yield 42 DHMS 42 Gershon Review 42 MCCSR ratio 42 PSSF 42 Carbon Reduction Commitment CRC 42 Chief Actuary 42 sampling variability 42 Superannuation Fund 42 RRSP withdrawals 42 Contributory Pension 42 postemployment benefits 42 Carer Allowance 42 Sproule Associates Ltd. 42 policyholder dividends 42 Revised Estimates 42 Independent Qualified Persons 42 Coercive Debt Exchange 42 NYCERS 42 Notice #-# [002] 42 Preliminary Assessment Report 42 Money Laundering Regulations 42 NSITF 42 contingently issuable shares 42 Occupational Pensions 42 Dr Ros Altmann 42 scoping study 42 Metallurgical testwork 42 RRSP contribution room 42 adopting SFAS #R 42 scheduled drydockings 42 ABCP holdings 42 UTI Dividend Yield 42 prefeasibility study PFS 42 EdgeStone Funds 42 EUWAX AG 42 CICA Handbook section 42 EMPLOYEE FUTURE BENEFITS 42 IFRSs 42 Pre Feasibility Study 42 Additional Voluntary Contributions 42 ERISA fiduciary 42 CRC Energy Efficiency 42 Age Discrimination Regulations 42 audited 42 #-# compliant technical 42 PPF 42 CICA Handbook Sections 42 recalculation 42 inferred resource estimate 41 condensed consolidated interim 41 RRSP contributions 41 actuarially equivalent 41 Rev. Proc 41 Defined Benefit Plan 41 Beth Umland 41 CSRS annuity 41 ASSET RETIREMENT OBLIGATION 41 IFRS2 41 KPMG Econtech 41 PRIT 41 SROI 41 KiwiSaver scheme 41 CSRS 41 consolidated condensed 41 GBP#.#b 41 DDRB 41 - unaudited unaudiIN SCORING 41 Collective Agreements 41 Statutory Sick Pay 41 accelerated filer 41 base redetermination 41 Mandatory Provident Fund 41 UTI Retirement 41 visit http:/www.bulltrade.com/pastResults.asp 41 SSIA holders 41 noncash accounting 41 stakeholder consultation 41 Aon Benfield restructuring 41 Stub Period 41 YIELDPLUS 41 AJM Petroleum Consultants AJM 41 Ralfe 41 accompanying unaudited consolidated 41 payroll withholdings 41 unfunded liabilities 41 GASB Issues 41 statutory 41 GLJ Report 41 EBRI 41 Value Enhancement Plan 41 Airesurf 41 Health Reimbursement Arrangement 41 Magnum Multiplier Plus 41 Eugene Puritch P.Eng 41 recalculations 41 Nakheel Sukuk 41 Buck Consultants 41 annuitant 41 CPP QPP 41 Cazalet Consulting 41 No. #R 41 Sproule Associates 41 Adjustment Expenses 41 consolidated balance sheets 41 NPREIT 41 IB claimants 41 BEE transaction 41 TFG CLO 41 Nonqualified 41 realizability 41 definitized 41 loan amortizes 41 reprioritisation 41 NON CASH EXPENSES 41 No. #R Share 41 PRSI contributions 41 Superannuation Scheme 41 PbR 41 contributory pension 41 AOCL 41 revalidation 41 NI #-# Resource Estimate 41 Original Bidder Statement 41 Determinations Panel 41 Marylyn Kish turns 41 Non GAAP adjusted EBITDA 41 CPDO ratings 41 IAS IFRS 41 Contributory 41 Cordares 41 underfunded pension 41 variable remuneration 41 unbilled receivables 41 reasonably determinable 41 FEIR 41 Handbook Section 41 Dropdown Predecessor 41 statutory redundancy 41 Occupational Pension Schemes 41 Medshield 41 VanDerhei 41 Pension Funds NAPF 41 Assessment PEA 41 ERRP 41 Regulatory Impact Statement 41 Mineral Resource Estimate 41 IAPF 41 Reserve Fund NPRF 41 exchangeable debentures 41 Mattioli Woods 41 Ballpark Estimate 41 MMLP Quarterly Report 41 Pension Plan 41 lifestyling 41 SIMPLE IRAs 41 Report CAFR 41 Gahcho Kué 41 SIMPLE IRA 41 Administrators PFAs 41 adopted CICA Handbook 41 PLANSPONSOR magazine 41 CGNU 41 Prefeasibility 41 See www.claymore.com CEF 41 Feasibility Study 41 Workplace Nurseries 41 external auditors 41 CP#/# 41 Oxera 41 SEC Regulation FD 41 Confirmatory Order 41 OASI 41 Accumulation Plan 41 iXBRL 41 reasonably estimable 41 IBNR 41 Incapacity Benefit claimants 41 KiwiSavers 41 collateralization OC 41 Audited Consolidated Financial 41 AEO# reference case 41 MRCF 41 Social Impact Assessment 41 unaudited condensed 41 LAE reserves 41 Disclosure Document 41 JORC compliant Mineral Resource 41 reexamination proceeding 41 nonvested 41 Workplan 41 multiemployer pension 41 IPSAS 41 Sanlam Employee Benefits 41 FEHBP enrollees 41 Adjusted distributable cash 41 REIT taxable 41 Oxford Economic Forecasting 41 municipal recalibration 41 GHESP 41 UAW Retiree Medical 40 ProLogis Kingspark 40 self insured retentions 40 Outcome Budget 40 fiscals #-# 40 Medium Term Expenditure Framework 40 AMP5 40 Restricted Share 40 Specified Investment 40 statutorily required 40 KiwiSaver 40 COGP 40 Redundancy Payment 40 AEGON Religare 40 NQDC 40 liabilities 40 Default Status Reports 40 unamortised 40 multivariate regression analysis 40 postretirement liabilities 40 nonqualified retirement 40 prorations 40 spokeswoman Evelyn Tatkovski 40 CAD#m [002] 40 prefeasibility study 40 ASX Corporate Governance 40 condensed consolidated balance sheet 40 annuitise 40 covenant calculations 40 accounts receivable balances 40 Occupational Pensions Regulatory Authority 40 KRIs 40 advocate Clare Spottiswoode 40 Share Incentive Plan 40 depletion calculation 40 minimum distributions RMDs 40 AYP determinations 40 FSCS levy 40 net borrowing PSNB 40 Multivariable logistic regression 40 feasibility study 40 unreserved undesignated 40 YESAB 40 audited financials 40 SIFT Rules 40 Plan Disclosure Document 40 Carbon Emissions Trading 40 Micronetics Annual Report 40 unfunded actuarial 40 distributable reserves 40 Retirement Obligations 40 overexpenditures 40 pen sion 40 retroactive restatement 40 Pro forma Adjusted EBITDA 40 toupdate 40 Excess Cash Flow 40 Second Pension S2P 40 sheltered annuity 40 Pre Feasibility Progress 40 address inadvertent miscalculations 40 Preexisting Condition Insurance 40 Predecessor Period 40 pensionable salaries 40 Flexible Benefits 40 Preliminary Assessment 40 recoverables 40 QHSR 40 uncollectible reinsurance 40 Ark. Sup 40 Qualified Default 40 unaudited unaudited audited 40 FSP #-# 40 independent valuator 40 resource estimation 40 Corrective Action Plan 40 Maggie DeMellier 40 Kiwi Saver 40 PVNBP 40 indexation 40 multifactor productivity 40 Pension Benefit 40 Interest accrues 40 reinsurance recoverables 40 Medical Schemes 40 SEIS 40 Aon Hewitt 40 RHFS 40 Common Criteria evaluations 40 Wardell Armstrong 40 unrealized derivative 40 NI #-# Mineral Resource 40 NOPR 40 Scoping Plan 40 BPE Segment 40 Retirement Incentive 40 borrowable funds 40 RRSPs RRIFs 40 updated NI# 40 Environmental Impact Assessment 40 NAV calculation 40 auditors KPMG LLP 40 Proposing Release 40 Supplementary Estimates 40 consolidated balance sheet 40 Capability Reviews 40 SAYE 40 noncontributory 40 prefund retiree health 40 Sickness Benefit 40 UCRP 40 Actuary 40 SWMP 40 unreserved undesignated general 40 £ #.#m overspend 40 Retirement Savings Account 40 Audited financials 40 hedge ineffectiveness 40 Brightwork Partners 40 nonconvertible debt borrowing 40 variable annuity hedging 40 Remedial Investigation 40 FINANCIAL INSTRUMENTS 40 NZ Superannuation Fund 40 unfranked dividend 40 Fraud Barometer 40 leave encashment 40 SIFT Tax 40 TEB adjustment 40 Preliminary Feasibility 40 Solvency ratio 40 IGM TSX IGM 40 Rowanmoor 40 BIS Tier 40 redeterminations 40 Novae Re 40 FoHFs 40 Eugene Puritch P. Eng 40 Friends Provident plc 40 Petrofund merger 40 Employee Benefit 40 undeducted contribution 40 unreserved undesignated fund 40 NMI Retirement Fund 40 allowable deductions 40 noncovered 40 Norsat unaudited consolidated 40 IRP5 40 c Calculated 40 Railways Pension Scheme 40 Employer Sponsored 40 FAFLIC 40 Turnagain deposit 40 SMMI 40 AXENV 40 N#.#trillion [001] 40 JSA claimants 40 SEDAR www.SEDAR.com 40 EEV 40 GPNL 40 www.boralex.com 40 SIMPLEs 40 Contributory Pension Fund 40 Mcare 40 OSC Policy 40 FBAR reporting 40 EVLI 40 MSc Qualified Person 40 Financial Statements 40 IAASB 40 Pension Bima Yojana 40 Capital Disclosures 40 AcSB 40 Educational Adequacy 40 PSNCR 40 TCE RWA ratio 40 stochastic modeling 40 Wynaendts 40 beneficiary designations 40 Contingent Consideration 40 TSX VENTURE IZN 40 Education HMIE 40 INPS 40 taxable equivalent FTE 40 N1 #-# 40 contributory pensions 40 unaudited consolidated interim 40 NYSE MIM MID 40 website www.gasb.org 40 MINCS 40 Minimum Sum 40 accumulated undistributed 40 AIBIM 40 Coverdell ESAs 40 Medicare Advantage MLR 40 bandings 40 Carbon Reduction Commitment 39 ABL revolving 39 earnout payment 39 adjustments COLAs 39 Multiemployer 39 assessable income 39 Handbook Sections 39 Solvency II Directive 39 French Gaap 39 TFSA contribution 39 VCEG 39 Alternatively Secured 39 Government CLG 39 trusteed 39 Chief Executive Jacques Aigrain 39 reweighting 39 Price Waterhouse Coopers PWC 39 SuperRatings 39 claiming incapacity 39 inherited IRAs 39 Commission PenCom 39 Kiwisaver 39 rollover IRAs 39 Donlin Creek LLC 39 Mike Magrum P.Eng 39 recoupments 39 upgraded PrepKit 39 IORP directive 39 Geostat 39 unrealized derivative gain 39 outturns 39 Standardized Distributable Cash 39 Discussion Paper 39 Delivery Authority PADA 39 Continuous Disclosure Review 39 Critical Accounting Policies 39 ACA Howe 39 GBPm GBPm GBPm 39 Doug Roy MASc 39 unbooked resource potential 39 CIFI 39 Long Term Disability 39 proforma 39 Tax Simplification 39 AVON Conn. BUSINESS WIRE 39 Xafinity 39 Assessment Scoping Study 39 applied prospectively 39 FPPA 39 Housing Allowance LHA 39 Organisation EPFO 39 Crisa acquisition 39 CfE 39 bankable Feasibility Study 39 MTFP 39 Mr Achterstraat 39 Pensioenfonds Zorg en Welzijn 39 voluntary separations 39 Lesher Glendinning 39 IBNR reserve 39 Offer Document dated 39 Venmyn Rand 39 Solvency II 39 decumulation 39 Coregis 39 DCAA audit 39 microsimulation model 39 Emissions Trading Directive 39 Embedded Value 39 Required Minimum Distribution 39 Capital Adequacy 39 solvency 39 Governmental Accounting Standards 39 auditors Deloitte 39 Attendance Allowance 39 supplemental EIR 39 Ironworkers Ontario 39 ERIP 39 Successor Period 39 independent valuers 39 Manville Personal Injury 39 ERISA § 39 SELP 39 multiemployer pension plans 39 LFASS 39 SBCERA 39 Revalidation 39 Promotions.com subsidiary 39 NPPF 39 lapsation 39 outyear 39 Ausenco Limited 39 Superintendent Kem Keithly 39 concessional contributions 39 Defined Benefit Pension Plan 39 Joanne Segars chief 39 rebase 39 Corporate Governance Statement 39 setoffs 39 CalPers 39 Vesting Date 39 materially misstated 39 Accrued severance 39 MCEV basis 39 paycheck withholdings 39 unexpended balance 39 Vacancy Survey 39 NZSF 39 Client Satisfaction Survey 39 OAS clawback 39 benefits OPEB liability 39 GESB 39 Annual Incentive Plan 39 Minimum Continuing 39 IBNR reserves 39 regulator PFRDA 39 pro forma adjusted EBITDA 39 P1 #,#,#.# 39 TSX DMM Dynasty 39 ISER 39 www.socialsecurity.gov planners 39 Retirement System OMERS 39 Susep 39 PERF 39 MediShield 39 Masobe 39 FSP FAS #-# 39 Appendix 4D Half 39 Pilanesberg Project 39 accompanying condensed consolidated 39 PRPPs 39 GBPm GBPm 39 Amending Directive 39 Required Filings 39 HDHP 39 Pension Benefits 39 Scoping Study 39 Socitm Consulting 39 unobservable inputs 39 DICGC 39 Hesperion acquisition 39 Total Expense Ratio 39 warranty accruals 39 MHPAEA 39 IRDA norms 39 Preneed funeral sales 39 nondeductible contributions 39 Annual Audited Consolidated 39 Recent Accounting Pronouncements 39 BELB 39 Statutory surplus 39 contemporaneous documentation 39 accountants PriceWaterhouseCoopers 39 Disbursements 39 outturn 39 ninemonths ended 39 Mercator Geological Services 39 Armed Forces Compensation Scheme 39 Bankable Feasibility 39 Cambridge Econometrics 39 Informal Agreements 39 sickness absence 39 Pensionsfonds 39 Payment SFAS #R 39 explanatory paragraph 39 BC EAO 39 RRSP contribution 39 KPERS 39 Accounting Guideline 39 Pre Qualification Questionnaire 39 receives Royal Assent 39 Quarterly Activities 39 prefund 39 Scott Wilson RPA 39 HDHP HSA 39 Study HRS 39 non domiciliaries 39 QGIR 39 Pension Funds 39 Single Spine Pay 39 £ #.#bn [004] 39 Income Funds RRIFs 39 profits annuitants 39 Petition Date 39 AFEP MEDEF recommendations 39 compulsory superannuation contributions 39 reforecast 39 Company TSX FNI 39 principal paydowns 39 RRIF withdrawals 39 PruProtect 39 Dearness allowance 39 Assirt 39 assessment 39 Edelweiss MF 39 ARFs 39 concern explanatory paragraph 39 Annual Audited 39 Introductory teaser rates 39 Balanced Income 39 Micon International 39 HH PPS 39 Pink Sheets.com 39 coal seam thickness 39 Mcare Fund 39 Feasibility Report 39 Previous Corresponding Period 39 IOSA audit 39 Pyramis Global Advisors 39 unevaluated properties 39 Limited Micon 39 Medishield 39 adjusted distributable cash 39 Enacted Budget 39 sectoral allocations 39 LinQ Resources Fund 39 complying superannuation 39 Rev. Rul 39 realizable value 39 n otwithstanding 39 FERS annuity 39 Authority LPFA 39 GASB 39 nonpension retirement benefits 39 Feasibility Study Update 38 Concession Arrangements 38 Solvency II directive 38 Determination Letter 38 d Calculated 38 WHK Horwath 38 decumulation phase 38 Pensions Ombudsman 38 GBP#.#bn [001] 38 NYSHIP 38 HIH collapse 38 TUPE regulations 38 Individual Retirement Arrangement 38 RMDs 38 Pensions 38 Ban Phuc Project 38 rebill 38 EnPro consolidated 38 LPT Agreement 38 PFRDA Bill 38 EFAST2