- initial pension
- rente initiale (2e)
English-French insurance dictionary. 2013.
English-French insurance dictionary. 2013.
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unrecognized initial net gain — The current unamortized balance, as of the financial statement date, of the off balance sheet asset for the initial transition asset in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the financial… … Financial and business terms
unrecognized initial net loss — The current unamortized balance, as of the financial statement date, of the off balance sheet liability for the initial transition obligation in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the… … Financial and business terms
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