TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CURRENT BENEFIT PERIOD [2 records]

Record 1 2021-02-04

English

Subject field(s)
  • Accounting
  • Actuarial Practice
  • Pensions and Annuities
CONT

Current service cost [is] the current cost of providing future benefits to members, excluding any special payments. This amount is estimated by an actuary on the basis of a going-concern valuation, determined in accordance with the same methods and assumptions that are used to determine going-concern liabilities.

French

Domaine(s)
  • Comptabilité
  • Actuariat
  • Pensions et rentes
DEF

Valeur des avantages de retraite et autres avantages sociaux futurs liés aux services rendus par le salarié au cours de l'exercice, dont le paiement revient à l'employeur, dans la comptabilisation des coûts et [des] obligations découlant d'un régime de retraite ou autre régime d'avantages sociaux futurs établi par un employeur en faveur de son personnel, ce que coûtent à l'employeur.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Práctica actuarial
  • Pensiones y rentas
Save record 1

Record 2 1992-08-12

English

Subject field(s)
  • Social Security and Employment Insurance
OBS

Current benefit period: Unemployment Insurance Regulations, 1978 (with amendments to March 1, 1991).

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
OBS

Période de prestations en cours : Règlement sur l'assurance-chômage, 1978 (avec modifications jusqu'au 1er mars 1991).

Spanish

Save record 2

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