| Subject | French | English |
| fin. | amortissement de l'obligation ou de l'actif net non constaté existant à la date initiale d'application de la norme | 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 |
| patents. | date initiale du brevet principal | date of commencement of the main patent |