TERMIUM Plus®

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RESIDUAL LIABILITIES [1 record]

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Alphabetical list of terms

Record 1 2009-03-26

English

Subject field(s)
  • Accounting
CONT

"residual liabilities" means the greater of the going concern liabilities and the solvency liabilities of the benefits and payments for which the employer has retained responsibility.

French

Domaine(s)
  • Comptabilité
CONT

«éléments de passif résiduels» désigne celui qui est le plus élevé entre les passifs évalués sur une base de permanence et les passifs de solvabilité des prestations et paiements pour lesquels l'employeur a retenu la responsabilité.

Spanish

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