TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
PASSIF GENERAL [6 records]
Record 1 - internal organization data 2014-05-20
Record 1, English
Record 1, Subject field(s)
- Government Accounting
- Financial and Budgetary Management
- Loans
- Foreign Trade
Record 1, Main entry term, English
- direct debt service
1, record 1, English, direct%20debt%20service
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In 2013-2014, the debt service of the general fund should stand at $8.5 billion, i.e. $5.2 billion for direct debt service and $3.3 billion for interest on the liability related to the retirement plans of public and parapublic sector employees. 1, record 1, English, - direct%20debt%20service
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
- Gestion budgétaire et financière
- Prêts et emprunts
- Commerce extérieur
Record 1, Main entry term, French
- service de la dette directe
1, record 1, French, service%20de%20la%20dette%20directe
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En 2013-2014, le service de la dette du fonds général devrait s’établir à 8, 5 milliards de dollars, dont 5, 2 milliards de dollars pour le service de la dette directe et 3, 3 milliards de dollars pour les intérêts sur le passif au titre des régimes de retraite des employés des secteurs public et parapublic. 1, record 1, French, - service%20de%20la%20dette%20directe
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-03-12
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- materiality requirement
1, record 2, English, materiality%20requirement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Liabilities that cannot be charged to an existing departmental appropriation must be reported to the Treasury Board Secretariat for possible recording as a general liability, provided materiality requirements are met. 2, record 2, English, - materiality%20requirement
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- exigence en matière d’importance relative
1, record 2, French, exigence%20en%20mati%C3%A8re%20d%26rsquo%3Bimportance%20relative
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les éléments de passif qui ne peuvent pas être imputés à un crédit ministériel existant doivent être déclarés au Secrétariat du Conseil du Trésor pour inscription éventuelle comme élément de passif général, à la condition que les exigences en matière d’importante relative soient respectées. 2, record 2, French, - exigence%20en%20mati%C3%A8re%20d%26rsquo%3Bimportance%20relative
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-02-20
Record 3, English
Record 3, Subject field(s)
- Government Accounting
Record 3, Main entry term, English
- general liability
1, record 3, English, general%20liability
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Liabilities that cannot be charged to an existing departmental appropriation must be reported to the Treasury Board Secretariat for possible recording as a general liability, provided materiality requirements are met. 2, record 3, English, - general%20liability
Record 3, French
Record 3, Domaine(s)
- Comptabilité publique
Record 3, Main entry term, French
- élément de passif général
1, record 3, French, %C3%A9l%C3%A9ment%20de%20passif%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Les éléments de passif qui ne peuvent pas être imputés à un crédit ministériel existant doivent être déclarés au Secrétariat du Conseil du Trésor pour inscription éventuelle comme élément de passif général, à la condition que les exigences en matière d’importance relative soient respectées. 2, record 3, French, - %C3%A9l%C3%A9ment%20de%20passif%20g%C3%A9n%C3%A9ral
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-11-12
Record 4, English
Record 4, Subject field(s)
- Government Accounting
Record 4, Main entry term, English
- allowance for Payables at Year-End
1, record 4, English, allowance%20for%20Payables%20at%20Year%2DEnd
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- allowance for PAYE 2, record 4, English, allowance%20for%20PAYE
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
Liabilities that cannot be charged to an appropriation or entered into departmental accounts by a department before the year-end deadlines established by the Receiver General. 3, record 4, English, - allowance%20for%20Payables%20at%20Year%2DEnd
Record 4, Key term(s)
- allowance for Payables at Year End
Record 4, French
Record 4, Domaine(s)
- Comptabilité publique
Record 4, Main entry term, French
- provision pour créditeurs à la fin de l’exercice
1, record 4, French, provision%20pour%20cr%C3%A9diteurs%20%C3%A0%20la%20fin%20de%20l%26rsquo%3Bexercice
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- provision pour CAFE 1, record 4, French, provision%20pour%20CAFE
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Éléments de passif que le ministère ne peut imputer sur un crédit ou inscrire dans ses comptes avant l'expiration des délais de fin d’exercice fixés par le receveur général. 2, record 4, French, - provision%20pour%20cr%C3%A9diteurs%20%C3%A0%20la%20fin%20de%20l%26rsquo%3Bexercice
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1993-05-01
Record 5, English
Record 5, Subject field(s)
- Life Insurance
Record 5, Main entry term, English
- general account
1, record 5, English, general%20account
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
General account business includes life business, health business and annuity business. General accounts exclude the assets, liabilities, revenues and expenses of the segregated accounts but include the fee income earned by the enterprise from the administration of those accounts. 1, record 5, English, - general%20account
Record 5, French
Record 5, Domaine(s)
- Assurance sur la vie
Record 5, Main entry term, French
- fonds général
1, record 5, French, fonds%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Les activités du fonds général comprennent les branches vie, maladie et rentes. L'actif, le passif, les produits et les charges des fonds distincts sont exclus du fonds général, mais les produits gagnés par l'entreprise pour l'administration des fonds distincts y sont inclus. 1, record 5, French, - fonds%20g%C3%A9n%C3%A9ral
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Financial Accounting
Record 6, Main entry term, English
- indebtedness in general 1, record 6, English, indebtedness%20in%20general
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Comptabilité générale
Record 6, Main entry term, French
- passif général
1, record 6, French, passif%20g%C3%A9n%C3%A9ral
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, 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: