| Subject | English | French |
| fin. | amortization of unrecognized net obligation or unrecognized net asset existing at the date of initial application of the Statement amortization of unrecognized obligation at transition pension accounting | amortissement de l'obligation ou de l'actif net non constaté existant à la date initiale d'application de la norme |
| agric. | initial application of lime | application initiale de chaux |