TERMIUM Plus®

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ENGAGEMENT RETRAITE NON CAPITALISE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-04-28

English

Subject field(s)
  • Financial Accounting
  • Employment Benefits
OBS

Expression usually used in the plural.

Key term(s)
  • unfunded pension obligation

French

Domaine(s)
  • Comptabilité générale
  • Avantages sociaux
DEF

Engagements d'un régime de retraite insuffisamment couverts par l'actif du régime en raison d'une sous-capitalisation décelée par l'actuaire au cours de son évaluation périodique.

OBS

Expression habituellement utilisée au pluriel.

Key term(s)
  • engagement de retraite non capitalisé

Spanish

Save record 1

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