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Revisión actual - 14:46 15 dic 2022

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The Joint Board of Trustees frequently undertakes a full actuarial valuation of the Plan as a part of its common business. An actuarial report must be filed with the regulators in Ontario a minimum of once each three years. The CIMVal Committee was formed in 1999 to review and advise on approaches to the valuation of mineral properties.

Le total de la valeur de l’entreprise et la juste valeur marchande des actifs excédentaires représentent la valeur de l’entreprise dans son ensemble. La valeur de la dette portant intérêt est déduite de ce montant en vue de déterminer la juste valeur marchande des actions ordinaires de l’entreprise2. Par exemple, il faut tenir compte non seulement de la juste valeur marchande d’un immeuble, mais aussi des coûts associés à sa vente, comme les frais juridiques, les commissions et les impôts. Un acheteur potentiel pourrait demander une réduction du prix d’achat en prenant en considération ces coûts.

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