TERMIUM Plus®

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COSTO SERVICIOS PENSIONES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2021-01-18

English

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

Service cost [is] equal to the sum of the current service cost, past service costs (plan amendments), gains or losses due to curtailments and gains or losses due to settlement.

OBS

The designations "pension service cost" and "service cost" are often used to describe "current service costs."

French

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

[Le] coût du service [est] égal à la somme du coût des services courants, du coût des services passés (modifications au régime), des gains ou des pertes sur les compressions, et des gains et des pertes sur les règlements.

Spanish

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