A pension plan’s financial position is summarized by either its excess assets or its deficit which is determined using the following formula :
Excess assets (deficit) = Assets – Actuarial liabilities
The assets of Canadian pension plans are invested mainly in government bonds, corporate bonds, shares of Canadian and foreign companies.
You will find in the following tables the performances of the financial indices having the most significant impact of the pension fund performances:
Financial markets’ and pension funds’ performances as at: