TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PENSION PLAN CURTAILMENT [1 record]
Record 1 - internal organization data 2010-12-02
Record 1, English
Record 1, Subject field(s)
- Employment Benefits
- Pensions and Annuities
- Accounting
Record 1, Main entry term, English
- plan curtailment
1, record 1, English, plan%20curtailment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- pension plan curtailment 2, record 1, English, pension%20plan%20curtailment
correct
- curtailment 3, record 1, English, curtailment
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A pension plan curtailment occurs when the expected years of future service to be rendered by the existing employee group is reduced significantly or when benefits will not be earned by employees for some or all future periods. 2, record 1, English, - plan%20curtailment
Record 1, French
Record 1, Domaine(s)
- Avantages sociaux
- Pensions et rentes
- Comptabilité
Record 1, Main entry term, French
- compression de régime
1, record 1, French, compression%20de%20r%C3%A9gime
correct, feminine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compression d'un régime de retraite 2, record 1, French, compression%20d%27un%20r%C3%A9gime%20de%20retraite
correct, feminine noun, Canada
- compression 3, record 1, French, compression
correct, feminine noun, Canada
- réduction de régime 3, record 1, French, r%C3%A9duction%20de%20r%C3%A9gime
correct, see observation, feminine noun, France
- réduction 3, record 1, French, r%C3%A9duction
correct, see observation, feminine noun, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans le cas d'un régime à prestations déterminées (ou définies), fait qui entraîne soit une diminution significative du nombre estimatif d'années de service futures des salariés actifs (par exemple, la cessation d'emploi pour un nombre important de salariés), soit l'élimination du droit, pour un nombre significatif de salariés actifs, de gagner certaines prestations déterminées au titre d'une partie ou de la totalité de leurs services futurs. 3, record 1, French, - compression%20de%20r%C3%A9gime
Record number: 1, Textual support number: 1 OBS
réduction d'un régime; réduction : termes utilisés par le Conseil des normes comptables internationales. 4, record 1, French, - compression%20de%20r%C3%A9gime
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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