TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PENSION LIABILITY [2 records]
Record 1 - internal organization data 2010-08-02
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Employment Benefits
Record 1, Main entry term, English
- pension liability
1, record 1, English, pension%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Avantages sociaux
Record 1, Main entry term, French
- passif au titre du régime de retraite
1, record 1, French, passif%20au%20titre%20du%20r%C3%A9gime%20de%20retraite
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- passif au titre des pensions de retraite 1, record 1, French, passif%20au%20titre%20des%20pensions%20de%20retraite
correct, masculine noun
- passif au titre des retraites 1, record 1, French, passif%20au%20titre%20des%20retraites
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans la comptabilisation des coûts et obligations découlant d'un régime de retraite, passif dont le solde correspond à l'obligation du régime au titre des prestations constituées (ou définies), diminuée de la valeur de l'actif de la caisse de retraite, et augmentée ou diminuée du solde non amorti des gains ou pertes actuariels. 1, record 1, French, - passif%20au%20titre%20du%20r%C3%A9gime%20de%20retraite
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-03-24
Record 2, English
Record 2, Subject field(s)
- Government Accounting
- Employment Benefits
Record 2, Main entry term, English
- pension liability
1, record 2, English, pension%20liability
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The accrued benefit obligation determined as of March 31 and unamortized pension adjustments. 1, record 2, English, - pension%20liability
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
- Avantages sociaux
Record 2, Main entry term, French
- obligation découlant des régimes de retraite
1, record 2, French, obligation%20d%C3%A9coulant%20des%20r%C3%A9gimes%20de%20retraite
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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