TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
FUTURE SERVICE BENEFITS [3 records]
Record 1 - internal organization data 2021-02-04
Record 1, English
Record 1, Subject field(s)
- Accounting
- Actuarial Practice
- Pensions and Annuities
Record 1, Main entry term, English
- current service pension cost
1, record 1, English, current%20service%20pension%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- current service cost 2, record 1, English, current%20service%20cost
correct
- current period service cost 3, record 1, English, current%20period%20service%20cost
correct
- current period benefit cost 4, record 1, English, current%20period%20benefit%20cost
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 5, record 1, English, - current%20service%20pension%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Actuariat
- Pensions et rentes
Record 1, Main entry term, French
- coût de service courant
1, record 1, French, co%C3%BBt%20de%20service%20courant
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût des services rendus au cours de l'exercice 2, record 1, French, co%C3%BBt%20des%20services%20rendus%20au%20cours%20de%20l%27exercice
correct, masculine noun
- coût des prestations au titre des services rendus au cours de l'exercice 3, record 1, French, co%C3%BBt%20des%20prestations%20au%20titre%20des%20services%20rendus%20au%20cours%20de%20l%27exercice
correct, masculine noun
- coût des services rendus dans l'exercice 4, record 1, French, co%C3%BBt%20des%20services%20rendus%20dans%20l%27exercice
correct, masculine noun
- coût des services rendus au cours de la période 5, record 1, French, co%C3%BBt%20des%20services%20rendus%20au%20cours%20de%20la%20p%C3%A9riode
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 6, record 1, French, - co%C3%BBt%20de%20service%20courant
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Práctica actuarial
- Pensiones y rentas
Record 1, Main entry term, Spanish
- costo de servicio corriente de las prestaciones de retiro
1, record 1, Spanish, costo%20de%20servicio%20corriente%20de%20las%20prestaciones%20de%20retiro
proposal, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2019-02-15
Record 2, English
Record 2, Subject field(s)
- Financial Institutions
Record 2, Main entry term, English
- trustee service
1, record 2, English, trustee%20service
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- service as trustees 2, record 2, English, service%20as%20trustees
correct
- fiduciary service 3, record 2, English, fiduciary%20service
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
[Enable Scotland's] trustee service can help you and your family prepare for the future. Trusts are a way of protecting your son or daughter's inheritance as well as their entitlements to community care and benefits. Through [Enable Scotland's] trustee service, we can help look after any money you leave to your child, and make sure they have the support they need to manage it. 4, record 2, English, - trustee%20service
Record number: 2, Textual support number: 1 OBS
fiduciary service: designation usually used in the plural. 5, record 2, English, - trustee%20service
Record 2, Key term(s)
- fiduciary services
Record 2, French
Record 2, Domaine(s)
- Institutions financières
Record 2, Main entry term, French
- service fiduciaire
1, record 2, French, service%20fiduciaire
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- service de fiducie 2, record 2, French, service%20de%20fiducie
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Services de fiducie. Que vous ayez établi une fiducie de votre vivant ou par voie testamentaire, son administration demeure complexe et nécessite diverses connaissances au niveau juridique, comptable, fiscal et relevant du domaine des valeurs mobilières et immobilières, le cas échéant. 3, record 2, French, - service%20fiduciaire
Record number: 2, Textual support number: 1 OBS
service fiduciaire; service de fiducie : désignations habituellement utilisées au pluriel. 4, record 2, French, - service%20fiduciaire
Record 2, Key term(s)
- services fiduciaires
- services de fiducie
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Instituciones financieras
Record 2, Main entry term, Spanish
- servicio fiduciario
1, record 2, Spanish, servicio%20fiduciario
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
La operación y funcionamiento de los servicios fiduciarios […] se realizan con apego al marco legal aplicable y a las sanas prácticas y usos bancarios lo cual garantiza a [los] clientes una correcta, clara y confiable inversión y administración de su patrimonio con una gestión transparente que les otorga la seguridad de que la voluntad expresada en cada contrato será cumplida en estricto apego a sus términos y condiciones […] 1, record 2, Spanish, - servicio%20fiduciario
Record number: 2, Textual support number: 1 OBS
servicio fiduciario: designación utilizada generalmente en plural. 2, record 2, Spanish, - servicio%20fiduciario
Record 2, Key term(s)
- servicios fiduciarios
Record 3 - internal organization data 2010-12-02
Record 3, English
Record 3, Subject field(s)
- Employment Benefits
- Pensions and Annuities
- Accounting
Record 3, Main entry term, English
- plan curtailment
1, record 3, English, plan%20curtailment
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- pension plan curtailment 2, record 3, English, pension%20plan%20curtailment
correct
- curtailment 3, record 3, English, curtailment
correct
Record 3, Textual support, English
Record number: 3, 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 3, English, - plan%20curtailment
Record 3, French
Record 3, Domaine(s)
- Avantages sociaux
- Pensions et rentes
- Comptabilité
Record 3, Main entry term, French
- compression de régime
1, record 3, French, compression%20de%20r%C3%A9gime
correct, feminine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
- compression d'un régime de retraite 2, record 3, French, compression%20d%27un%20r%C3%A9gime%20de%20retraite
correct, feminine noun, Canada
- compression 3, record 3, French, compression
correct, feminine noun, Canada
- réduction de régime 3, record 3, French, r%C3%A9duction%20de%20r%C3%A9gime
correct, see observation, feminine noun, France
- réduction 3, record 3, French, r%C3%A9duction
correct, see observation, feminine noun, France
Record 3, Textual support, French
Record number: 3, 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 3, French, - compression%20de%20r%C3%A9gime
Record number: 3, Textual support number: 1 OBS
réduction d'un régime; réduction : termes utilisés par le Conseil des normes comptables internationales. 4, record 3, French, - compression%20de%20r%C3%A9gime
Record 3, Spanish
Record 3, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: