What is a commuted value? Dear tutor, How to determine the commuted value when calculating Canadian Pension Adjustment Reversals (PARs) under RRSPs?

What is a commuted value?Dear tutor,How to determine the commuted value when calculating Canadian Pension Adjustment Reversals (PARs) under RRSPs?Formula for vested PARs for vested employee =Total – Commuted value (what about for non-vested employee?)tyty