Research and Terminology Report - UFR EILA

Transcription

.
Research and
Terminology
Report
«Réforme des retraites»
(juin 2010) Ministère du Travail,
de la Solidarité et de la Fonction publique
Translation Supervisor: Professeur des
Universités, J. Humbley
Terminology Supervisor: L. Sanford
Documentation Research Supervisor: G. Bordet
Elma Dobson Master 2 ILTS 2010 - 2011, UFR EILA,Université
Paris Diderot Paris 7, PRES Sorbonne Paris Cité.
6/22/2011
Elma Dobson Master 2 ILTS 2010 - 2011, UFR EILA, Université Paris Diderot
Paris 7, PRES Sorbonne Paris Cité.
ACKNOWLEDGEMENTS
_________________________________________________________
I would like to thank the professors and teaching staff on the Master 2 ILTS
2010/2011 programme for their instruction, encouragement and patience. Similarly, I
wish to thank my tutor, Mr. R. Lee and my colleagues at Thomson Reuters for their
support throughout the year.
My thanks also go to my experts, D. Bessire, Professeur des Universités,
Université d‟Orléans, Faculté de Droit, Économie et Gestion and Mr. S. Grover, TSG
Insurance Services S.A.R.L. for their critical reviews and helpful incites.
This project however would not have been completed without the support of my
fellow students on the Master 2 ILTS 2010/2011 programme and to them I extend
my sincerest gratitude.
Finally and most importantly a big thank-you to my family, my friends and my
daughters Antonia and Aimy for their unstinting good humour and support - essential
ingredients for keeping the brain active!
Introduction ................................................................................... 1
Translation Project Parameters ............................................................ 3
« Réforme des retraites » ................................................................. 3
Stage One Documentation & Terminology Research; “Getting to grips...” .......... 5
Understanding the Field of Study- Overview of French Pensions ................... 6
Narrowing the Focus ....................................................................... 8
Diachronic Approach. ...................................................................... 9
Corpus Composition ....................................................................... 10
FRENCH language sources ............................................................. 13
ENGLISH language sources ............................................................ 14
Stage Two Documentation & Terminology Research ................................... 16
Terminology aspects ...................................................................... 17
Distribution of meaning ............................................................... 20
Example One: Solidarité (metaphysical/physical) .............................. 20
Example Two: Retraite Complète (migrating) ................................... 22
Example Three: Trimestre (a constant/a variable) ............................. 25
Example Four: Pénibilité (career type /life expectancy reduction factor/a
bargaining tool) ...................................................................... 27
Definitions ............................................................................... 29
Example One: Assuré (affiliated/eligible/relevance) .......................... 30
Example Two: Retraite (which noun; employment or form of income) ..... 31
Example Three: Definition „bouclier fiscal‟...................................... 35
Example Four : Definition „retraite chapeau‟ ................................... 36
Collocations, term variability ........................................................ 38
Collocations – specific and general. ................................................. 42
Specific collocations: ............................................................... 42
Example One: Financial sustainability ........................................ 42
Example Two: Financial Sustainability ........................................ 43
General collocations ................................................................ 44
General
General
General
General
Collocation
Collocation
Collocation
Collocation
Table
Table
Table
Table
Part
Part
Part
Part
One............................................ 45
Two ........................................... 46
Three ......................................... 47
Four ........................................... 48
Expert Intervention ....................................................................... 50
Accessing the dictionary of terms ...................................................... 51
Conclusions ................................................................................... 52
Appendices ................................................................................... 55
INTRODUCTION
T
his report presents an overview of the documentation and terminology research
conducted in order to complete the dissertation translation project required to
obtain a Masters Pro ILTS from the université Paris Diderot Paris 7. The three end
products of this translation project are;
 a dictionary of key terms pertaining to a specific focus within the text;
 a corpus of research information essential for the constitution of a dictionary and
a faithful translation of the text;
 a translated text.
This report treats the first two elements of the translation project. A separate report
will examine the translation element, notwithstanding the symbiotic nature of the
relationship between the three.
The outline of this report is as follows. At the outset I note the criteria for
choosing a text to translate and conducting the translation project as given by
N. Froeliger, Maître de conférences, Responsable du master professionnel ILTS. The
text to be translated is presented together with an overview of the subject area
complete with remarks as to the target readership audience.
Such an overview would have been impossible without first conducting early
stages of documentation research. Stage One documentation research allows for an
understanding of the subject area and the development of an appropriate translation
strategy. During this stage the key players in the field and the key dictionary terms
are identified.
Insofar as the main producers of relevant documentation and the understanding of
the main concepts have by the end of this stage been realised, Stage Two
documentation and terminology research takes on a different form. It can focus on a
deeper understanding of the key terms.
These terms become drivers of documentation research. Their semantic
significance and their variability (i) across grammatical category and (ii) at a given
semantic level become apparent during this stage. Understanding how these terms
have evolved, continue to evolve or are fixed contributes to informed translation
choices.
This stage illustrates how different agents use certain terms in context vis à vis
their target audience. 1 It focuses on the treatment of dictionary entries in greater
detail. The adaptability of certain lexicographical tools to a social sciences subject is
discussed at this juncture. How certain terms carry significance in one language but
not in a second is also a situation typical in social sciences that is treated in this
section.
This section is complex as the symbiotic nature of the three elements comes into
play and the translator/lexicographer has to determine between translation and
1
An example of this is discussed in the section on Definitions, Example Four.
1
pertinent translation. Without a thorough understanding of the terms, the selection of
equivalent terms for the translated text becomes impossible. Difficulties regarding
the comprehension of a term or its appropriate contextual environment become
apparent at this stage.
An integral part of understanding a term is in the understanding of its place in a
discourse pattern. For example does a particular term show a grammatical
preference? Does it show a collocation preference? Does it lend itself to variability at
the semantic level or at the grammatical level? Has the term been normalised or is it
fluid, adapting to the dictates of the writer?
A further section spends some time away from the dictionary terms and looks at
general language patterns situated around those terms. This section being an exercise
in observation, does not attempt to be prescriptive. However it does lead to some
points to reflect upon going forward.
The timely intervention of any chosen expert can be invaluable for clarifying
areas of misunderstanding. An expert neutral eye can rapidly identify errors in
terminology. A description of the process of identifying and securing each of two
translation experts is presented. Mme D. Bessire and Mr. S. Grover have kindly
accepted to take on this role. I intend to consult them on one sentence in the
translation text in particular which is highlighted in the translation text to be found at
the end of this report.
The report concludes with a reflection on the challenges thrown up by a text in the
social sciences area and how using a diachronic approach can greatly help in
unearthing culture specific references needing translation.
On a general note, terms in the ARTES database are typed in bold. A commented
bibliography will be presented in a separate document. However, the section Corpus
Composition includes a commentary on documentary resources considered essential
for getting to grips with this subject. A copy of the translated text is included at the
back of this report. This report has not yet been reviewed by the experts and is not as
yet finalised. A copy of the text to translate is also included. The appendices include
a schema for each of the dictionary terms, a bibliography, a copy of the translated
text with the original source language text and an aligned translation.
2
TRANSLATION PROJECT PARAMETERS
B





efore the start of the academic year, students are given the criteria to which all
acceptable translation texts must adhere:
minimum length (20,000 units);
approximately 30 keyword dictionary entries in each of the two languages;
availability of related documentation in both languages;
date and status, the text has to be recent and not as yet translated;
corpus research should not include publications more than 10 years old.
To these I included the criterion of easy access to documentation as I would not
be in a position to physically visit libraries. I also determined to find a topic that
would enhance my C.V. I chose a text in the area of Business/Economics and
Finance.
The text is an official French government press release which served as the basis
for an « avant projet de loi » or, draft law. It was used as the basis for debate and
negotiation between the government and the social partners (employee and employer
trades unions) in order to agree upon pension reforms which were subsequently
voted upon and laid down in law in November 2010.
The title of the text is « Réforme des retraites », produced and published by the
Ministère du Travail, de la Solidarité et de la Fonction Publique, (juin 2010). The
complete text being of some 12 ½ thousand words was far too long and had to be
abridged. The final version of around 5,000 words was accepted for translation by
John Humbley, Professeur des Universités.
« RÉFORME DES RETRAITES »
Eric Woerth, the then Ministre du Travail, de
la Solidarité et de la Fonction publique
presented the details of the draft law on
pension reforms, later enacted and published
in the Journal Officiel on 10th Nov. 2010.
«Cette loi permet de sauvegarder notre
régime par répartition, garantir le niveau de
vie des retraités et assurer l‟avenir des
générations futures». Eric Woerth
3
This text was produced by the Government with the dual aim of persuasion and
negotiation. Although the document was intended for use by specific groups, i.e.
employers, employees and government representatives, I considered this text a
candidate for one that could inform non-native and native English speakers about the
recent developments in the French pension system who are looking to settle and
perhaps retire in France.
This would mean choosing translation options that decoded key terms without
complicating the text. Eric Woerth, the then Ministre du Travail, de la Solidarité et
de la Fonction publique presented the details of the draft law on pension reforms, in
June 2010 and it was later enacted and published in the Journal Officiel on 10th Nov.
2010.
4
STAGE ONE DOCUMENTATION & TERMINOLOGY
RESEARCH; “GETTING TO GRIPS...”
A
reading of the text highlighted areas of difficulty in terms of understanding
and threw up an approximate listing of dictionary terms. At this initial stage,
these dictionary terms were not focused on any specific field of study. They were
simply terms that were difficult to understand, or to translate.
In order to understand the context particular to France it was important to read
country comparative studies. This led to an appreciation of differences in interest
between the source language audience and the target language audience. In practice,
my translation choices had to try to resonate with my target audience sensibilities,
whilst transmitting the context specific to the French system. The tricky bit here was
the fact that the target audience was heterogeneous.
Documentation sources could quite easily be found since comparative studies are
widely available through the internet, most of which were either convertible into raw
text format for future terminology treatment or available in .txt format (with obvious
advantages for later corpus analysis). I focused my initial research on supranational
organisations such as the OECD, the World Bank, and the European Commission
and on one much cited book in particular by Martin Schludi and considered to be a
key reference.
These examples of primary, diffusion based, refined, fixed sources furnish
information that are, for the most part, in written form and produced within strict
agency style guidelines (e.g. OECD). They are for the most part empty of cultural
nuance. When trying to understand this subject matter at these preliminary stages, I
wanted to avoid commercial imperative as much as was possible, and whilst the
organisations above are not without individual ethos they did give a comprehensive
understanding of the subject area and of what is at stake for future generations.
Access to these organisations archives is simple.
At this stage,I did not spend much time reading popular documentation. Outside
of reading a review of the French Pension system in both French and English from
the Wikipedia site I decided to leave popular sources for later on in the
documentation research process preferring instead to get a thorough overview of how
the French system worked via semi-specialised resources such as those mentioned
above.
5
UNDERSTANDING THE FIE LD OF STUDY- OVERVIEW OF FRENCH
PENSIONS
The comparative studies examined different pension systems based on the following
features: financing, benefits disbursement, population cohorts, and demographic
situation. Keeping this reference framework in mind, I then set to read texts that
concentrated solely on the French pension system in order to gain a thorough
understanding of the issues facing France.2
The French pension system is facing a set of conditions that threaten its financial
sustainability. Like many other first world countries it is living the negative
consequences of development. Life expectancy rates at each age are increasing for
both sexes. Higher education take-up is also increasing. This results in a smaller
„active population‟ cohort supporting a larger non-active cohort.3
In 1982, the French Government faced with an economic situation of high
unemployment, chose to lower the state retirement age to 60 with the aim of freeing
up positions for younger workers. With pension benefits considered quite generous,
those eligible for retirement (assuré) could choose to enjoy full pension benefits
(retraite complète) for longer than had been the case before the 1982 reform. From
the point of view of the individual, retiring early was a rational life choice and so the
policy measure was taken up.
However, health and medical advances, combined with government policy
decisions have resulted in a pension system with fewer people paying the old age
benefits of an increasingly larger old age cohort. By 2002,LAVIGNE? the average
retiree age was just over 59 years old!4 Unlike other European countries, the French
pension system fully embraces inter-generational transfer payments (solidarité)
via a variety of mechanisms. The system is complex being organised along
occupational lines and different techniques are used to calculate contribution periods
and pension benefits according to the pension plan in operation.
Attempts to harmonise the fragmented nature of the system has resulted in many
attempts at reform, particularly since the 1990s. One even earlier example of
harmonisation, dating back to the 1970s, is the classification of aligned pension
regimes. These are independent pension plans have chosen to compute pension
benefits and require contribution histories corresponding to the criteria used by the
base general regime. Roughly two-thirds of the working population are private
2
See Jacques George, janvier 2005, N°429-430.Dossier "De la retraite" Retraites : une histoire
récente, une situation fragile.”<www.cahiers-pedagogiques.com> for a very helpful overview of
the French pension system.
3
The „active population‟ is considered to be between the age of 15 and 75. It is the age group
considered to be the one that is „economically productive‟. In this context is considered to be 15 to
retirement age. Please refer to the OECD definition for more <stats.oecd.org/glossary/detail.asp?ID=730>
4
A helpful review of recent pension reforms can be found in A. Lavigne, 2003,'Analysing French
Pension Reforms', Published, The Geneva Papers on Risk and Insurance: issues and practice, Oct
2003, 28, 4, 727-733.
6
sector employees and are affiliated to the base general regime (régime de base).
Public sector employees account for about one fifth with the self-employed counting
for just over 10%.
Financing of the various insurance type funds is principally via the
„pay as you go‟ system (retraite par repartition) supporting the principal of intergeneration transfers. This means that those contributing to the pension system are not
contributing to their own pensions but to the pensions of the age cohort that is older
than theirs. This type of financing is used for both the base and complementary
pension benefits pillar levels.
By 2003, the government faced with a present pensions financing problem and a
looming financial crisis, put a number of reforms in place aimed at redressing the
situation. One of these was to introduce a pensions calculation coefficient (la décote)
which would raise full pensions benefits for those who chose to work beyond the
state retirement age and which would lower pension benefits for early retirees.
The latest reforms set out in the June 2010 translation text and which are part of
the series of pension reforms started in the early 1990s try to redress the burgeoning
financial crisis by way of three measures. The first measure is an attempt to increase
the number of people in the active employment cohort whilst reducing those in the
retired cohort. The second is in terms of a fiscal policy response; raising taxes on
individuals and businesses in order to gather funds to bridge a yawning pensions
funding gap. The third measure is a redistribution of financial resources between
different public agencies in order to bolster funds in the pensions sector.
This highly fragmented complex patchwork boasts a plethora of terms. It is
however, possible to synthesise the system into the following five terms:
 solidarité
 assuré
 régime de base
 retraite complète
 retraite par répartition
The remaining terms treated in the primary dictionary focus can for the most part be
traced back to these five through a variety of links (temporal, causal, conditional).
However, before building the dictionary, its focus has first to be identified.
7
NARROWING THE FOCUS
This resumé of the system masks its complex layered composition dating back to its
inception nearly 340 years ago. Systematically peeling away the layers and
completing the translation project within the time available would prove impossible.
The criterion for building a dictionary was the establishment of a narrow focus.
Initially I couldn‟t find the focus from within the layers so I examined the rhetorical
structure of the text for clues. 5 The text repeatedly states “En quoi consiste la
mesure...”
I first tried to translate this with;
 “What does this measure consist of...”, then;
 “What does this mean...” and then finally;
 “How would it work”?
I opted to translate with the how question because I personally found that an
interesting angle. A second rhetorical clue was also in the repetition of “Pourquoi
est-il justifié... ” Again I first tried to translate this with;
 “Why is it justified...” then;
 “How is it justified” and then finally;
 “Why should it be ... ”
I opted for to translate using the why question. Together, these two questions
helped in the process of compromise which was the identification of a useful UDC
(Universal Decimal Classification). My why question would focus on why were these
pension reforms necessary and my how question would take the form of the
Government‟s fiscal policy response to the pension situation.
Given the extensive nature of the topics, the UDC reference was not so easy to
find but after much „toing‟ and „froing‟ and compromising it seemed sensible to
settle on the least-worst solution: 316.422; ‘Reformes Innovation, Modernisation’.
Later in stage two of documentation research I would learn that two foci would be
beyond the scope of the project and a different solution would have to be identified
for treating the fiscal policy related terms in the text.
As stated above my text focused on pension reforms to be debated upon and
eventually to be put in place in 2011. Yet these reforms are but one element of a
whole slew of reforms since 1991, each one of which having been met with varying
degrees of acceptance, modification and effectiveness. The text to translate thus
approximated to a snapshot within a long film that has been playing since 1673.
Adopting a diachronic approach seemed the most logical and efficient strategy for
understanding the context and for developing a translation strategy.
5
J. Humbley, Professeur des Universités patiently encouraged me to consider the rhetorical structure
of any text to translate.
8
DIACHRONIC APPROACH.
Generating a terminology time line reveals the scaffolding components of the French
pension system. Via the time line, it was possible to identify some of the key players
producing documentation and voicing the terms.
This approach underlined the significance of the term assuré, being linked to the
insurance related origins of the French pension system. Moving along the time line
indicates the ideological battle at the end of the First World War between the
Bismarckian or Beveridgean systems.
The solidarité features are made concrete via the financing choice of retraite par
répartition in 1941 and the establishment of the FSV in 1993. It indicates when the
Securité Sociale came into being and when it separated into its component parts or
„branches.‟ The „reduction in retirement age‟ reform lowering retirement age from 65
to 60 is also noted on the time line as it is in marked opposition to the raising of the
retirement age reform put in place as part of the recent 2010 reforms.
Réforme des retraites
French Pension Reforms
Retraite par
RpC =
Sécurité
4 branches
Capitalisation
Obligatory
Sociale
Sécurité Sociale
RpC
1st Retirement
Bismarck or
Retraite par
AGIRC ARRCO
Scheme
Beveridge
Répartition
Insurance
1673 1680 1910 1914-18
1930
1941
1945
1947 1961
1966
1972-74
AGIRC
ARRCO
Mandatory
1981
1993
1997
FSV
COR
2003
2010
Perco/Perps
Décote/Surcote
Retirement
Age 65 >60
Article 39 & 83
Retraite Chapeau
Retraite Additive
Pré-retraite
10
This time line was presented during the „work in progress‟ presentations given in
February 2011 and formed the basis for situating key terms in their historical context.
9
CORPUS COMPOSITION
The composition of the corpus is broad, featuring no less than 19 different types of
document. A balance must be struck between lengthy works which can boost the
statistical occurrence of a term or a collocation and shorter pieces that may place a
term in context.
A broad range of document type, gives the corpus a statistically better chance of
being representative of the topic. This argument holds good for a social sciences
subject affecting a broad spectrum of agents. Representing the agents via the corpus
amounts to representing a broad contextual reference for the terms. Below is a table
outlining the types of documentation in both the English and French corpus as of the
end of Stage Two documentation research.
Working paper
Web document
Thesis
Summary
Study
Review article
Research paper
Report
Press article
Paper
French document type
Manual
English document type
Livre Vert
Letter
Information sheet
European directive
Document
Discussion paper
Book
Article
0
2
4
6
8
10
10
12
14
By the end of Stage One, the documentation corpus was composed of 20 texts
in French (85,000 words) and 20 texts in English (350,000 words). By the end of
Stage Two, the French corpus was made up of 56 texts (approx. 400,000 words)
whilst the English corpus had 42 texts (approx. 550,000 words) The corpus is
exclusively in written form.
Again, with pensions being a subject touching many sectors of society, the
universe of document producers is typically broad with 10 noted in the table below. I
have tried to include as many of society‟s interest groups as seems sensible from
trades unions, to politically „off centre‟ blogs, to the French Senate. I categorised
each group‟s communication goal. This is to have an idea of what type of language
one could expect to encounter when examining their text.
Each of them aims to inform and not surprisingly the banks and insurance
companies aim to sell financial products. The advisory sites, insofar as they are
independently owned, aim to inform yet commercial interests are easy to find via
advertising within the sites.
In the first section of the report I stated that the international organisations had
the texts that were the least nuanced from a cultural aspect. This should perhaps be
qualified insofar as they do have their own prescriptive agendas. The World Bank is
a case in point where financial aid can be predicated upon policy change.
Producer
Communication Goal
Advisory Sites
Informative
Banks
Commercial+ Informative
Blog sites
Informative +Militant
Insurance Companies
Commercial+ Informative
National Bodies
Informative + Persuasive
Quasi National Bodies
Supranational Entities
Think Tanks
Trades Unions
Informative +Militant
University
Descriptive + Informative + Persuasive
Entering the type of document into the ARTES database proved interesting.
Whilst there was no paucity of choice I found myself intrigued by the fact I couldn‟t
assign a document type from the extensive ARTES list to the documents I was often
reading. I ended up either approximating with Report or Document or entering
Non Renseignée. It may be related to the fact the field of study is not very „scientific‟
and the corpus boasts a large number of press articles and web-based documents.
Given that going forward it is reasonable to expect publications to be increasingly
web based and so difficult to verify, perhaps it could be useful to think about
classifying corpus components according to the source type e.g. Academic (cited/ not
cited, published/not published), Governmental , Supranational, Institutional,
Corporate, Private etc, as well as according to the document type. One of the
11
principal criteria for assessing a bibliography has been the ability to verify the
accuracy of its content. The profusion of truncated web based documentation
challenges this criterion. The documentation field is, as a consequence of
technological advances, consequently undergoing a major period in its development
and as such is open to new ways of considering the quality of a corpus of lexical
units.
This study made extensive use of glossaries. The variability shown by some of the
terms meant these were invaluable for cross referencing. The second focus I had
initially intended to treat concerned the fiscal policy hows. During the project it
became clear that because of time constraints a full treatment of each of the fiscal
policy terms would be impossible. Luckily my background in finance and economics
allowed me to translate this section of the text with little difficulty.
I identified and treated in „Fiche Terme Longues‟ the fiscal policy terms that
stood out as specifically related to French pension reforms. The remaining terms are
more than adequately explained and documented both in English and in French on
the French government tax website. I also refer the readers to an invaluable and
reliable financial dictionary.6 A list of the glossaries is presented in the Appendix
section at the end of the report.
As stated as part of the introduction, this report does not include a commented
bibliography. This will follow as a separate document. However it makes more
sense to discuss the key players in the subject area by referencing their
documentation. The key players and decision makers in the French Pension system
are the Government, the Social Partners (employer and employee union
representatives) and the Pension plan organisers. They each produce a wealth of
information primarily on the web and it is very easily accessed. However it pays to
be a French speaker as only a few of the sites are translated into English.
As the pension system comes increasingly under financial pressure voluntary
capital funded supplementary pension schemes are being gradually put in place. This
is leading to an increasing body of documentary research offered by banks and
insurance companies.
As regards English language resources well recognised supranational
organisations such as the OECD, the World Bank, the European Commission and the
EIRO (European Industrial Relations Observatory on-line) generate much
documentary research on pension systems in general and specific to France. Below is
listed a very few of the essentials
6
<http://www.barronseduc.com/business---finance-business-dictionaries.html> This is the Barrons
own website filled with every sort of financial reference book possible
12
FRENCH LANGUAGE SOURCES
The best way to get to grips with the French pension system is to focus attention on
the following three official institutional sources:
 The Conseil d'orientation des retraites (COR) ("Pensions Advisory Council"),
accessible via http://www.cor-retraites.fr/, 113 rue de Grenelle, 75007 PARIS
France.
This permanent body set up in 2000 brings together members of Parliament, social
partners and various experts to monitor the pension system and make public policy
recommendations. The Council must submit a report to the Prime Minister at least
every two years. These reports are distributed to the Parliament and made available
to the public.
 Direction de l‟information légale et administrative (DILA), accessible via
<http://www.dila.premier-ministre.gouv.fr/>, 26 Rue Desaix, 75017 Paris France.
This site is run under the auspices of the Prime Minister and is the result of a merger
between the „French Documentation‟ and the „Journaux Officiels‟ information
bodies. This site gives access to a further 10 sites (see table below) including the
essential <service-public.fr> which gives access to all French administrative
information and a useful key word search function. Similarly, <vie-publique.fr>
gives many useful information sheets and is a less formal and more interactive
administrative site.
journal-officiel.gouv.fr
ladocumentationfrancaise.fr
service-public.fr
legifrance.gouv.fr
bodacc.fr
boamp.fr
vie-publique.fr
circulaires.gouv.fr
info-financiere.fr
formation-publique.fr
 La Securité Sociale, the French social security website accessible via
<http://www.securite-sociale.fr/index.html>. This site offers all you need to
understand the French pension system with links to other useful sites such as the
information site < http://www.info-retraite.fr. >. This information service came into
being after Art. L. 161-17 of the loi du 21 août 2003 and gives each person eligible
for a pension the right to receive personalised information vis. their pension
situation. The website groups 35 mandatory pension regimes who contribute to the
information disseminated on the site and establish the personal pension statements.
There is also a comprehensive glossary of terms. It is in French only.
13
Outside of these three sources one private insurance company resource proved
invaluable for its exhaustiveness and accuracy. This is the insurance company
Group Generali site; <https://www.lea.generali.fr>, <https://www.lea.generali.fr/leamarketing/patritheque/html/>.
This site offers a multitude of information pages backed up with historical and
legal references. It is in French only. It is the most comprehensive of the
banking/insurance sites that I researched and it was the easiest to navigate due to its
simple research function.
ENGLISH LANGUAGE SOURCES
Apart from the supranational organisations mentioned above, the following four
sources did much to clarify the French pension system for me.
 Martin Schludi, 2005, The reform of Bismarckian pension systems: a
comparison of pension politics in Austria, France, Germany, Italy and Sweden.
Amsterdam University Press ISBN 9789053567401.
The author examines the pension reform processes undertaken in five European
countries. He compares the essential political and economic stakes at play in each
country. He studies fiscal policy responses to pressing financial problems. This book
is essential reading for any serious examination of pension systems and reforms.
 L. Mayhew, 2001, Public Participation and the Pension Policy Process: The
Citizen and Pension Reform, A Comparative Analysis of the UK Pension System
Including the Views of Ten Pension Experts.(PEN-REF Project)Deliverable D2.
Accessible via <www.iccr-international.org/pen-ref/docs/penref-d2-uk.pdf>.
„The Interdisciplinary Centre for Comparative Research in the Social Sciences
(ICCR), based in Vienna, is an independent, international, non-profit research
institute specialized in strategic policy analysis‟ <http://www.iccrinternational.org/>. Pen-Ref is a research project co-ordinated by ICCR for the
European Commission Directorate General for Research run over two years
from 2000 – 2002, Contract Number: HPSE-CT-1999-00023 entitled Public
Participation and the Pension Policy Process: The Citizen and Pension
Reform.
This is a useful resource since it is a compilation of 10 separate expert views on the
UK pension system as compared to other European countries. This is good for
understanding the English language pension terminology and also the „pillar‟
framework as conceived of by the World Bank.
14
 Naczyk & Palier, 2010, Complementing or replacing old age insurance? The
growing importance of funded pensions in the French Pension system. REC-WP
08/2010. Working Papers on the reconciliation of Work and Welfare in Europe.
RECWOWE Publication, Dissemination and Dialogue Centre, Edinburgh.
Accessible via <http://www.socialpolicy.ed.ac.uk/recwowepudiac>
Bruno Palier is CNRS Researcher at Sciences Po, Centre d‟études européennes and
scientific coordinator of RECWOWE at the time of publication. This publication is a
result of a European Council, The Sixth Framework Programme Network of
excellence initiative which aims to promote structural change in European research
institutions via quantitative co-ordination criteria. Mr. Palier probably knows more
about the French Pension system than anyone else I have read ! I asked him to be my
expert but unfortunately he refused. Pages 11-14 are invaluable for details on the
reforms put in place since the 1991 White Paper.
 A.Lavigne, 2003,'Analysing French Pension Reforms', Published, The Geneva
Papers on Risk and Insurance: issues and practice, Oct 2003, 28, 4, 727-733. You
can view the original document on the HAL open archive server:
<http://halshs.archives-ouvertes.fr/halshs-00007670/en/ > exactly at this address<
http://halshs.archives-ouvertes.fr/docs/00/05/37/77/PDF/Pension_reform_gp.pdf>
as of end June 2011.
This report clarifies the features of the 2003 French pension system reform called the
Raffarin Reform. A. Lavigne, Professor of Economics, Laboratoire d'économie
d'Orléans, University of Orléans, France, puts the Raffarin reform into historical
context and compares it to different policy changes being undertaken by other
European countries. The main point of the report being that the pay as you go feature
of the compulsory second pillar of French pensions and the paucity of capital
funded schemes in the present demographic context will put great pressure on the
French pension finances.
A bibliographical listing of sources (taken from the ARTES database) is presented
at the end of this report. Three sources of documentation may raise purists‟
eyebrows... All three may be deemed as transgressing the corpus guideline of double
counting, i.e. no translated documents in corpora. I have chosen to include articles
published by the OECD, the European Commission and EIRO (European Industrial
Relations Observatory on-line) because (i) they are pertinent to the subject, (ii) they
furnish, either explicitly (OECD), or implicitly a glossary of terms, (iii) they are
major players in the field and (iv), this type of documentation can help situate the
degree to which a term is „normalised.‟
Social Science subjects enjoy a certain latitude as regards the employment of
terms however; these limits are not easily identified. It is efficient to consult
respected documentation to learn these limits..
15
STAGE TWO DOCUMENTATION & TERMINOLOGY
RESEARCH
S
tage One concludes with a narrowing of the field of study and the attribution of
a UDC reference. By the end of this stage the concepts were broadly understood
and areas requiring further research had been identified.
The keywords for the generation of the dictionary had been identified and they
encouraged further documentary research and terminology analysis. The corpus grew
accordingly as evidenced by the near tripling of the French language corpus and
doubling of the English language corpus.
More specifically in order for the corpus to become representative of the language
database it needed to be broader in terms of the contributors. Sources that defend
positions and or challenge existing positions deepen the lexical database and thus
deepen the comprehension of the text to translate. Stage Two saw the corpus grow in
terms of contributor type. Examples of this include;
 blogs e.g. BLOG d'Isabelle Volat „Échanger et Communiquer avec les Élus
Communistes de Saint Gratien‟,
<http://isabelle.volat.elunet.fr.elunet.fr/index.php/post/06/10/2010/Retraite-:-les7-mensonges-de-Sarkozy>;
 trades unions sites e.g. CFDT (Confédération française démocratique du travail),
Fiche 15,Retraite Sécu <http://www.cfdt-retraites.fr/Departs-anticipes-pourcarrieres>,<http://www.cfdt-retraites.fr>;
 special interest groups such as the special pension regimes e.g. régimes
spéciaux, <http://www.regimesspeciaux.org/>;
 advisory sites e.g. La Société Coach Retraite <http://www.retraite.net/cgv.php>.
At close to 1 million words the combined French and English corpus has sufficient
content for a terminology study to be meaningful at least at the observation level.
16
TERMINOLOGY ASPECTS
assuré
affiliated
employee
retraite par
répartition
solidarité
régime de
base
pay as you go
solidarity
base general
regime
retraite
complète
full pension
The terms above represent the terminological and conceptual essence of the French
Pension system. Once these five terms are fully understood the myriad of other
pension related terms which orbit these key reference points and as such they can be
more easily situated in context and understood. These terms are treated variously in
this section of the report.
Given that the subject area is in the social sciences, specific remarks made about
these terms (and others) can be generalised for the social sciences context. For
example, situations regarding normalisation (or not) of terms and practical usage
considerations (contractions/jargon) with subject area cross-over require solutions.
The solutions I adopted were born of common sense and pragmatism and are open
to improvement and criticism. This section deals with these issues and looks at the
phenomenon of distribution of meaning (4 examples).
It then considers by way of 4 examples the issue of finding the right definition.
Finally, the example of the tree diagram for „âge de la cessation d‟activité‟ looks at
term variability at a given hierarchical level and the lexical relationship between
these candidate terms.
17
A second diagram situates the various pension plans or regimes. This is because
certain regulations apply to some pension regimes and not to others. In the French
pension system there is a separation between the State/Semi state sector and the
Private Sector pension regimes.
There is also a third component called the special regimes These are regimes
which successfully voted to absent themselves from the regulations governing the
base general private sector regime, preferring to retain certain previously negotiated
advantages. These regimes have been progressively closed to new members and the
régimes spéciaux website notes 16 regimes that are still open to new members.
Aligned regimes are those that have chosen to operate according to the
regulations governing the base general private sector regime. The régimes
complémentaires are pension plans offering supplementary pensions.
pension scheme
complementary
scheme
civil service
basic regime
Generic Link
Partitive Link
Terme violet
Terme bleu
principal regime
complementary
civil service
regime
base (general)
regime
special regimes
aligned regime
general regime
Fiche Longue
Fiche Seule
21
18
régime de retraite
régime
complémentaire
régime de la
Fonction
Publique
Lien générique
Lien partitif
Terme violet
Terme bleu
régime principale
régime de base
régime
additionnelle de
la Fonction
Publique
régime aligné
Fiche Longue
Fiche Seule
22
système de
retraite
régime de retraite
plan de pension
plan de retraite
Concurrent
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
23
19
régimes
spéciaux
régime générale
DISTRIBUTION OF MEANING
EXAMPLE ONE: SOLIDARITÉ (METAPHYSICAL/PHYSICAL)
This is probably the trickiest term to understand though once laid bare its position as
a fundamental building block of the French pension system is clear. France adopts a
top-down approach as regards the organisation of society. Groups rather than
individuals are the basic units of society.
Dependence of some sort within and between different social groups is key to the
philosophical roots of the French notion of solidarity as outlined by Durkeim and
later by Bourgeois.7 The French interpretation of solidarity within the context of the
French pension system is expressed via mechanisms of income transfers between
groups of the same generation and between groups of different generations.
For example, the French pension system is financed for the most part on the basis
of pay as you go (retraite par répartition) where the active population pays the
pensions of today‟s inactive population i.e. contributors do not contribute to their
own pension benefits. This ensures transfers between generations. There is also a
system of transfers put in place for some pension schemes to cross-subsidise other
schemes during periods of financial difficulty. This is an example of intergenerational income transfers.
In addition, the FSV (Fonds de solidarité vieillesse) was established in 1993 to
ensure a minimum pension to those unable to contribute to a pension scheme. The
PACS (Pacte civil de solidarité) is a further concrete example of explicit financial
support, in this case between two adults in a civil union.
These are four examples of solidarity in practice. However, when you look for a
definition of solidarity you will turn up references to moral obligation, co-operation
and unity of purpose. Yannick Moreau offers a comprehensive explanation of this
term in practice (my italics): 8 “The principle of solidarity is involved at various
levels: Within each scheme, in order to secure the inclusion of various periods not
worked (sickness, maternity, unemployment, etc.) in the calculation of contribution
years for retirement pension purposes and guarantee a minimum pension irrespective
of the total amount of contributions; Between schemes, through the introduction of
financial compensation mechanisms to take account of demographic disparities.
Some schemes, such as that for miners, which, as a result of declining activity in
their sector, no longer have enough contributors to fund the payment of pensions,
receive money from schemes with large numbers of current contributors; At national
level, the State also supports schemes with relatively few current contributors
(farmers, sailors, miners, etc.); Moreover, 1993 saw the creation of the Fonds de
solidarité vieillesse [Solidarity fund for the elderly] funded out of general taxation
7
For a discussion on the evolution of organic solidarity towards mechanic solidarity see Emile
Durkeim, 1893, The Division of Labour in Society and the Léon Bourgeois pamphlet, Solidarité,
first published in 1896.
8
Yannick Moreau, Retirement Pensions in France, from the American Embassy in France Web site
(http://ambafrance-us.org) Y. Moreau is a member of the Conseil d‟État (supreme administrative court
which also advises the government on legislation), and is Chairman of the Pensions Policy Council.
20
which brings up the income of anyone of 65 years or over whose income or pension
is below what is known as the minimum vieillesse [minimum level of income
required to live] to that level.”
The Securité Sociale shorter definition captures the meaning thus (my italics).
 « solidarité entre les générations, solidarité à l'intérieur d'une même génération,
dans la mesure où ils organisent de larges redistributions entre les différentes
catégories socio-professionnelles et les sexes ».
Source : [<http://www.securite-sociale.fr/comprendre/organisation/brvieillesse.htm>]
So it appears that in terms of the French context, solidarity is a metaphysical
concept with very physical expressions of meaning. Finding the appropriate term in
the target language in terms of the concept and in order to resonate with the audience
required a thorough understanding of the context.
In one translation instance the term was translated by solidarity as is entered in
ARTES accompanied by a footnote explaining the income transfer component. In a
second translation situation the context demanded a more concrete translation of the
term so inter-generational income transfers was selected as the translation choice.
This is because the section outlined the direct financial impacts of certain solidarity
components and as such it was appropriate to render this explicit.
And finally, the CNRTL Centre Nationale de Ressources Textuelles et Lexicales
definition is ;
 «devoir moral, résultant de la prise de conscience de l'interdépendance sociale
étroite existant entre les hommes ou dans des groupes humains, et qui incite les
hommes à s'unir, à se porter entraide et assistance réciproque et à coopérer entre
eux, en tant que membres d'un même corps social. Acte concret qui met en
application ce devoir moral. »
Term
Meaning
Translation
solidarité
moral obligation
solidarity
solidarité
transfer mechanisms
inter/intra-generational
resource transfers
21
EXAMPLE TWO: RETRAITE COMPLÈTE (MIGRATING)
retirement pension
basic pension
reduced
pension
basic retirement
pension
supplementary
pension
additional
pension
maximum rate
pension
Full pension
fully contributed
pension benefits
Generic Link
Synonym
Quasi synonym (d’usage)
Terme violet
Fiche Longue
Terme bleu
Fiche Seule
Terme Marron
Fiche Glossaire
24
pension de retraite
pension de base
retraite
réduite
Lien générique
Concurrent
Quasi Concurrent
Terme marron
Terme violet.
Terme bleu
retraite de base
retraite
complémentaire
retraite
à taux plein
retraite
complète
Fiche Glossaire
Fiche Longue
Fiche Seule
25
22
retraite
additionnelle
Retraite Complète is a situation of a term in the process of change. The ARTES
database definition is as follows (my italics);
 «retraite obtenue en ayant cotisé le nombre de trimestres fixé par la loi».
Source : [Calcul de la retraite : "l'usine à gaz" contre le pouvoir d'achat du futur retraité»
(2010),cgt-dieppe.over-blog.com, Union Locale CGT de la région Dieppoise. <http://cgtdieppe.over-blog.com/article-calcul-de-la-retraite-l-usine-a-gaz-contre-le-pouvoir-d-achat57144535.html>]
Compare this with the definition for retraite à taux plein;
«une retraite sans pénalités que l'on obtient en ayant cotisé le nombre de trimestres
fixé par la loi, ou en ayant (fixé par la loi)»
Source : [Calcul de la retraite : "l'usine à gaz" contre le pouvoir d'achat du futur retraité»
(2010),cgt-dieppe.over-blog.com, Union Locale CGT de la région Dieppoise. <http://cgtdieppe.over-blog.com/article-calcul-de-la-retraite-l-usine-a-gaz-contre-le-pouvoir-d-achat57144535.html>]
Both definitions are very similar. Prior to 2008, a material difference existed
between the two terms. Retirees could have contributed for the required amount of
time to obtain a retraite complète whilst at the same time not having contributed the
required amount of time to obtain a retraite à taux plein. Post 2008, this distinction
no longer applies as the two periods are identical.
The only difference between the two is that there is an age beyond which a retiree
no longer has to respect the requirement for a retraite à taux plein. Retraite
complète appears to be used synonymously with retraite à taux plein. Retraite
complète is a more intuitively accessible term than retraite à taux plein.
The translation choices are „full pension‟ for retraite complète and „maximum
rate pension‟ for retraite à taux plein. Retraite Complète is treated as a keyword
in the dictionary and in the ARTES database, whilst retraite à taux plein is entered
as a Fiche Terme Glossaire. This is in part due to the fact that retraite complète
appears to encompass retraite à taux plein.
Interestingly, the English entry into ARTES is treated with the „terme seul‟ fiche.
This is because the formulaic foundations of the French terms are specific to the
French system yet as regards the target audience all that is required to understand is
that pension benefits can be full or not and the age required to be sure of obtaining a
full pension has changed. Technical notes accompany the ARTES entries which
explain the working of the calculations. English language texts do not include
equivalents for many of the specific terms employed in the French system. See „âge
de la cessation d‟activité‟ for more on this.
23
Term
Meaning
Translation Translation term plus
term
subsumed term (retraite à
taux plein)
retraite
pension based on a
complète complete required
contribution history
full pension
24
full pension + maximum rate
pension = full pension
EXAMPLE THREE: TRIMESTRE (A CONSTANT/A VARIABLE)
To accurately translate trimestre into English it was essential to understand its
meanings in French. The trimestre is defined as;
 «unité de base de calcul de la durée d'assurance utilisé dans la plupart des
régimes de retraite de base» = durée de référence
Source : [Rubrique Infos Pratique, Lexique du site web RetraiteNet
<http://www.retraite.net>, site web d'informations, conseils et fonctionnalité calcul retraite]
 «200 heures x par le SMIC horaire en vigueur au 1er janvier de l'année civile».
Source: [La retraite, AFI.ESCA,(2010),<http://www.afi-esca.com>]
The French trimestre is in fact a monetized period of time (3 months). The value of
this period is defined by law and is presently set at 200 times the basic minimum
wage, making it currently worth a total of 1,800 Euros. Future retirees must
contribute, over their careers, a minimum number of these monetized periods. This
minimum number is fixed by law and depends on date of birth. When these criteria
are satisfied, retirees can receive maximum rate pension benefits, or, „une retraite à
taux plein‟.
If however, at retirement age, the full amount of trimestres has not been met,
pension benefits are calculated subject to a reduction factor called the décote (this
rate is fixed by law). Special situations exist for employees not having enough
trimestres. They can obtain a fixed number of additional trimestres under certain
circumstances. Retirees also choose to delay drawing down pension payouts until the
date, fixed by law, whereby the reduction factor is no longer applied. The calculation
formula for pension benefits is as follows:
Pension Benefit = Salaire annuel moyen * Taux * Nombre de Trimestres/durée de référence
Varieties of trimestre exist; they can be validés, cotisés, équivalents, and
assimilés. Corpus research shows the translation of this term as „quarterly period‟.
However I think it does not transmit the idea of a valid monetized period of time. I
have entered the following translation in the ARTES database as „valid quarterly
contribution period‟. At first it seemed unwieldy, yet given its collocation nature it
reads quite well in the translated text;
“In June 2020, Monsieur Martin will be entitled to full pension benefits, provided he
has his required quota of valid quarterly contribution periods.”
25
The relationship between Trimestre and both retraite complète and retraite à
taux plein are represented in the ARTES database via indirect links.
Term
Meaning
Translation
trimestre
unité de calcul + une valeur
valid quarterly
financière
contribution period
26
EXAMPLE FOUR: PÉNIBILITÉ (CAREER TYPE /LIFE EXPECTANCY
REDUCTION FACTOR/A BARGAINING TOOL)
The ARTES database has the following definition;
 «Trois facteurs définissent la pénibilité : Le travail de nuit; Le travail à la chaîne
et le déplacement de charges lourdes; L'exposition à des produits toxiques
comme l'amiante»
Source : [Retraites : qu'est-ce que la pénibilité au travail Oct 2007,
<http://www.politique.net>, <http://www.politique.net/2007101902-retraites-la-penibiliteau-travail.htm>]
Research into this term indicates how the term pénibilité can also be used to mean
„carrière pénible‟. This is a term that carries with it economic consequence. If a
person is deemed to have experienced a reduction in their life expectancy because of
their working life they are allowed by law to retire before the normal state retirement
age.
This is logical since a rule called the „1/3: 2/3‟ rule regarding life expectancy and
retirement forms part of the solidarité foundations of the pension system.9 Thus if
one is expected to experience a reduction in the time spent retired then one can
expect to retire earlier as a consequence of this reduction in life expectancy.
However, it is not easy to estimate changes in life expectancy as a function of
working conditions. Certain categories of employment have been identified as those
leading to reduced life expectancy and so allow for „early retirement‟. However other
categories may exist. All require medical examination and consensus. In addition,
certain sectors of employment do not yet come under the category of pénibilité (my
italics):
 «Ce dispositif est ouvert aux assurés relevant du régime général et aux salariés
agricoles. En revanche, un rapport gouvernemental sur les modalités selon
lesquelles ce dispositif peut être adapté aux travailleurs non salariés non
agricoles doit être rendu avant le 30 juin 2011. »
Source: [Site web de GENERALI assurances, Le Patrithèque Retraite,
<http://www.assurances.generali.fr/>]
The corpus indicates that this term is likely to evolve as political, financial and
employment conditions change. See the following context, (my italics);
9
This rule states that positive changes in life expectancy are to be distributed as follows: 1/3 of the
increased life is to be enjoyed during retirement and 2/3 is to be spent at work. « Selon la règle de
partage des gains <b>d‟espérance de vie</b> (un tiers pour la retraite et deux tiers pour la vie active)
définie à cette occasion, la durée de cotisation doit passer… » http://www.viepublique.fr/actualite/dossier/retraites-2010-debat/deficits-regimes-retraite-leviers-intervention.html
27
 « De nouvelles formes de pénibilité. Face au problème du déséquilibre financier
des caisses de retraite, la plupart des salariés vont devoir cotiser plus longtemps.
Dès lors, de nombreuses dérogations devront être supprimées. Les emplois
évoluent et un métier jugé pénible il y a 50 ans, peut l'être un peu moins
aujourd'hui. Dans le même temps, avec l'émergence de certains nouveaux
emplois, de nouvelles formes de pénibilité sont apparues. Par exemple, avec la
généralisation du travail en bureau sur PC, de nouveaux troubles musculosquelettiques ont été constatés, entraînant parfois une véritable détérioration
physique. Par ailleurs, le stress, la pression, voire le harcèlement au travail sont à
l'origine de troubles psycho-sociaux dont l'impact sur la santé est perceptible,
même s'il est difficilement évaluable.»
Source : [Retraites : qu'est-ce que la pénibilité au travail Oct. 2007
<http://www.politique.net>, <http://www.politique.net/2007101902-retraites-la-penibiliteau-travail.htm>]
The entry in the ARTES database includes technical notes to complement the
understanding of this key term of the dictionary. The English translation „arduous
work‟ is also treated as a Fiche Terme Longue with supporting technical notes.
Hopefully the message coming across is that this is a term liable to change and
subject to political and economic factors.
28
DEFINITIONS
Entering succinct single sentence definitions in the dictionary of terms appears a
logical objective. If a definition serves to understand the meaning within the term
then perhaps less succinct definitions may be required. The ARTES database allows
for this fuller definition via the accompaniment of a technical notes section.
In the area of Social Sciences short succinct meaningful definitions can be quite
difficult to find. This is due to the sometimes absence of normalised terms. It can
also be due to the fact that the term in question actually refers to something else (for
example Retraite can also mean Pension de Retraite) Pénibilité is another case in
point. People in context freely use pénibilité to refer to „carrière pénible‟. This is
pragmatic choice which can lead to difficulties when establishing a definition.
Traditional solutions, for finding the appropriate term to define, such as moving
up or down the semantic hierarchy, don‟t always work so well in the social sciences.
This is because it is an area characterised by indirect links due to sector cross-overs.
It is also an area with a significant cross section of interested participants. So even if
there is a recognised official government definition of a specific term, those
producing the documentation may have certain constraints as regards the terms
and/or their definitions used.
Terms can be used as collocations or can be contracted for pragmatic reasons
(press articles are subject to space restrictions, messages often have to be delivered
quickly leading to contractions and generalisations). Certain terms rooted in history
and carry with them a meaning that even native speakers may no longer be aware of
and this meaning does not resonate with the readership in the second language
context. This is the case of the term „assuré‟.
29
EXAMPLE ONE: ASSURÉ (AFFILIATED/ELIGIBLE/RELEVANCE)
The insurance nature of the French Pension system goes back to the late 17 th century.
Members of retirement programmes were in fact affliated to an insurance plan. The
members of the plan are called „les assurés‟. The definition in ARTES is ;
 «personne affiliée à un régime de sécurité sociale (qui comprend l'assurance
vieillesse)»
Source : [<www.info-retraite.fr>, site web géré par le GIP (groupement d'intérêt public) Info
Retraite].
A non French audience may not understand the significance of the term assuré.
Important for the reader is the consequence of the term. An assuré has the right to
draw pension benefits. The assuré is therefore eligible for pension benefits. This is
what is important to the reader. Assuré is a label for eligibility.
The ARTES database translation is „affiliated worker‟ and the translated text
includes a reference to eligibility.
Term
Translation encoded
Translation decoded
assuré
affiliated worker/employee
employee eligible for...
Extract from translated text (my italics) ... “Since the shift to 62 would be
implemented gradually, those affiliated employees and so eligible for retirement in
2011 would not have to wait the extra full 2 years and so have their retirement plans
disturbed, but instead they would put-off their near term projects by only 4 months”
One of the EIRO documents, which are often available in both French and English
offered the following translation solution for the term assuré. As we can see they
translate it as people.
 People who have paid contributions into the general scheme will be able to
acquire in one go a flat-rate 70 points per year spent in : les assurés qui auront
versé à ce titre des cotisations au régime général pourront acquérir en une fois
un forfait de 70 points par année d‟études, dans la limite de 3 ans, auprès de
chacun des régimes.
Source: [EIRO, « Five-year agreement reached on supplementary pensions », 2003,
<http://eurofound.europa.eu/eiro/2003/12/inbrief/fr0312103n.htm>]
30
EXAMPLE TWO: RETRAITE (WHICH NOUN; EMPLOYMENT OR FORM OF
INCOME)
In ARTES the definition entered is;
 «fait de se retirer de la vie active donnant droit à une pension de retraite»
Source: [Rubrique Infos Pratique, Lexique du site web RetraiteNet,
<http://www.retraite.net>, site web d'informations, conseils et fonctionnalité calcul retraite]
 «mode spécifique de rupture du contrat de travail. Cette cessation du contrat peut
intervenir :- à l'initiative du salarié : on parle de départ volontaire en retraite- à
l'initiative de l'employeur : il s'agit alors d'une mise à la retraite. Après la rupture
de son contrat de travail, l'intéressé peut demander la liquidation de sa retraite. Il
perçoit alors une pension de retraite. Il est possible de reprendre une activité
professionnelle après la liquidation de sa retraite, sous certaines conditions.»
Source: [Lexique du site web Guide de Travail, <http://www.guide-dutravail.com/lexique/r/retraite-de-base-regime-general,,836.html>]
Adapting the above to create a more succinct definition of retraite could suggest;
 «mode spécifique de rupture du contrat de travail» or ;
 «mode spécifique de rupture du contrat de travail. Cette cessation du contrat peut
intervenir :- à l'initiative du salarié : on parle de départ volontaire en retraite- à
l'initiative de l'employeur : il s'agit alors d'une mise à la retraite.»
The longest definition does benefit from the final phrase « Il est possible de
reprendre une activité professionnelle après la liquidation de sa retraite, sous
certaines conditions. » insofar as the non definitive nature of the term is highlighted.
There are many forms of retraite in France, see the semantic tree below.
Retirement is referenced to a time variable either normal, early, or late. An
additional category of partial retirement also exists. There are four categories of early
retirement in France. Each of these categories corresponds to explicit criteria. What
is important to the reader of the translated text? All the details related to the four
early retirement categories are not pertinent at this level of readership.
For this reason retraite and retraite anticipée are treated as keywords in the
dictionary and the other members of the tree are treated as fiche term seuls. Retraite
age normal did not receive keyword treatment because âge normal de la retraite is
entered as a Fiche Terme Longue.
Translation choices for the text could be either a verb form or a noun form. A
language analysis via Antconc showed up almost 1000 occurrences of the word unit
Retirement. However sorting the search by adding a full stop immediately after
„Retirement‟ threw up almost 80 occurrences. The verb to retire occurred 76 times
and Retire occurred 29 times. During the translation I opted to follow the style of the
text varying between the verb form e.g....choose to retire and the noun form e.g.
...retirement plans.
31
The concordance, Antconc, also showed the grammatical preference shown by the
corpus for the noun retirement – see the table below:
Preposition
Adjective and
Verb
contrastive
-
likely to be mobilised
-
during retirement
-
they faced when
approaching
causes complete
postpone
than partial
retirement until
-
at age 60 to delay
to adjustments for
retirement by a
annuity at retirement
early and late
year
-
at or near retirement
retirement
-
for those to and beyond
-
that sum into an
retirement
-
-
-
worker decides to
retirement rather
retirement
retirement
-
-
“I‟m preparing a
provide income
comfortable
between retirement
retirement for
and age 62
myself ”
transition from activity
to retirement
-
among those
employees close to
retirement.
-
early redemption
before retirement
-
receipt of a pension
after retirement
32
Pension de retraite and retraite are used synonymously. Yet pension de retaite
concerns income whilst retraite concerns employment status. Nevertheless for
reasons of pragmatism, users of this terminology, because they know what they are
referring to, use these two terms synonymously. This is maybe for reasons of space
or time.
Definition of pension de retraite :
 « Somme versée à un assuré en contrepartie de ses cotisations, après l'arrêt - au
moins partiel - de son activité professionnelle. Par souci de simplification, le mot
"retraite" remplace souvent celui de "pension de retraite". »
Source: [Pension de retraite: <www.info-retraite.fr>, site web géré par le GIP (groupement
d'intérêt public) Info. Le GIP Info Retraite coordonne l'action des différents régimes en vue
d'assurer la mise en œuvre du droit individuel des assurés à l'information sur leur retraite.]
retirement
early
retirement
early
retirement
due to
asbestos
Generic Link
Terme violet
Terme bleu
regular
retirement
company
early
retirement
late
retirement
early
retirement
due to
arduous
conditions
redundancy
early
retirement
(rarely used)
Fiche Longue
Fiche Seule
26
33
combination
retirement
gradual
retirement
(closed 2005)
retraite
retraite
anticipée
préretraite
« amiante »
Lien générique
Terme violet
Terme bleu
retraite âge
normal
préretraite
maison
retraite
ajournée
préretraitepénibilité
préretraitelicenciement
retraite
cumul-emploi
préretraite
progressive
Fiche Longue
Fiche Seule
27
Some of the terms in the text are specific to the French context. Varying the
composition of the corpus brings out nuances associated with „neutral‟ labels. Two
terms examined here with reference to context are „bouclier fiscal‟ and „retraite
chapeau‟. These two terms are also two belonging to the second dictionary focus
(The fiscal how question).
34
EXAMPLE THREE: DEFINITION „BOUCLIER FISCAL‟
 «un droit à restitution des impositions directes pour la fraction qui excède 50 %
de ses revenus»
Source : [Direction Générale des Finances Publiques, Direction de la Législation Fiscale, "La
Fiscalité Française",Document à jour 31 août 2009, accessible via < www.impots.gouv.fr>]
The same source translates this term as „tax shield‟. Tax shield however implies
that the tax payer is shielded or protected from paying certain taxes. This however is
not the case. The bouclier fiscal give the tax payer the right to demand a refund in
time t for taxes paid in time t-1. This right to a refund is only valid should the taxes
paid in time t-1 be more than 50% of total taxable revenue in time t-1.
This situation only affects the wealthiest tax payers. The term does not affect the
majority of the French population. One can suspect the label was designed to appeal
to this target income group. The official translation is mapped word for word. A
technical definition for this term may not even be pertinent for a translation text
aimed at a non French readership. One solution is to keep the official labels and
footnote the decoding of the term as shown below.
Extract from translated text ... As the Government has previously asserted, the 1%
tax increase will be excluded from the „tax shield‟ (“bouclier fiscal”) calculations.
This measure will help finance pension scheme related solidarity measures to the
tune of € 220 m in 2011 and € 290 m by 2020.10
10
The „bouclier fiscal‟ gives taxpayers the right to demand a tax refund should their taxes paid
exceed 50% of their taxable income in the year preceding the request for a refund. LA FISCALITÉ
FRANÇAISE, DIRECTION GÉNÉRALE DES FINANCES PUBLIQUES, DIRECTION DE LA
LÉGISLATION FISCALE. Glossaire Français et Anglais, <www.impots.gouv.fr/portal>
35
EXAMPLE FOUR : DEFINITION „RETRAITE CHAPEAU‟
 «un complément de revenu après un licenciement par exemple ou même à la fin
de contrat de travail»
Source: [Lexique du site web <http://www.edubourse.com/lexique/retraite-chapeau.php>
édité par FinStreet.com et géré par fondateur Sebastien Dufil.]
The English definition is given by BNP thus;
 "guaranteed supplementary pension based on final salary, reserved for senior
executives"
Source: [Document du site web <http://www.epargne-retraite-entreprises.bnpparibas.com>]
Going back to the timeline we can see that retraites chapeaux were put in place
during the 2003 reforms. These supplementary pensions (top-ups) are reserved for
company directors.
Like in the case of bouclier fiscal the retraite chapeau hits the pockets of
relatively few members of the French population. However many people associate
this financial product with unfairly advantageous treatment for the rich. This prosody
element has been explicitly recognised by the present Government in power inter
alia;
 « Je vous annonce que je vais proposer qu'on taxe de façon confiscatoire" ces
retraites chapeau, a dit François Fillon. Il faut "qu'il y ait une fiscalité
extrêmement importante sur les retraites chapeau", un dispositif qui n'est "pas
acceptable", a-t-il fait valoir… Il existe une polémique importante autour de ce
terme depuis ses débuts en 2003». The Associated Press - 22/04/2009 à 08:55.
 « La retraite chapeau du directeur général, Georges Pauget, serait estimée à plus
d'un million d'euros par an. Les actionnaires du Crédit Agricole ont adopté mardi,
à une très large majorité, le maintien des retraites chapeaux des dirigeants,
malgré les protestations de syndicats et de salariés. » M.G. (lefigaro.fr) avec
AFP, 19/05/2009
 « Le maintien de l'ancien patron de France Télécom dans l'entreprise, son salaire
de 500 000 euros et sa retraite chapeau scandalisent les syndicats »,
lexpansion.lexpress.fr – 02/04/2011
36
Including these references in the corpus deepens the appreciation of the term from
a neutral label to a controversial term. Translation choices pointed to supplementary
pension or cloth cap pension or umbrella fund or executive pension plan. These
suggestions were either inaccurate (cloth cap) or too broad (supplementary pension).
The retraite chapeau is a particular type of supplementary pension. In other
words all retraites chapeau(x) = supplementary pensions and not vice versa. The
translation solution I chose for this term was to make the meaning explicit in
collocation form.
Extract from translated text ... Third: Executive supplementary pensions (“RetraitesChapeaux”).
This covers the salient points;
 it is a pension product;
 it is reserved for company executives;
 it is a supplementary pension product.
37
COLLOCATIONS, TERM VARIABILITY
T
he first sentence of the translation text is ; « L‟âge légal de départ à la retraite,
fixé aujourd‟hui à 60 ans, sera porté à 62 ans en 2018. »
The task in hand was to determine if «L‟âge légal de départ à la retraite » was a
term or a collocation. Corpus research and online glossaries in particular provided
the following; « age à partir duquel un assuré est en droit de demander sa retraite.
Des départs avant cet âge (appelés "départs anticipés») sont toutefois possibles sous
certaines conditions». I entered this term into the ARTES database as a „Terme
Composé‟. In the section on the Term front page marked „Type d‟entrée‟ I marked
collocation. This „terms vs. collocations‟ situation reproduced itself several times as
can be seen in the tree diagram below.
âge de la cessation d’activité
âge légal de départ à la retraite
âge de sortie du
marché du travail
âge légal d’ouverture des droits
âge légal d’ouverture de la retraite
âge effectif de
départ en
retraite
âge minimum légal
âge d’annulation
de la décote
âge normal de la retraite
âge taux plein
âge d’ouverture
du droit sans pénalité
âge d’acquisition d’une
pension complète
Lien générique
Quasi Concurrent
Lien temporel
Lien cause /conséquence
Terme violet
Fiche Longue
Terme bleu
Fiche Seule
âge permettant d’obtenir
une pension complète
29
Notwithstanding the guideline stating that synonymy should not feature in tree
diagrams, I had to set up the schema above in order to understand the technical
lexical topography of the term. After having constituted the diagram it was clear that
the terms at one of hyponymy showed a marked preference for variability. Each
„term‟ means more or less what its partner means.
Upon reflection one can posit that what is being shown here is the discourse
environment surrounding a concept. Take for example „âge taux plein‟ vs. „âge
permettant d‟obtenir une pension complète‟. Which „term‟ is easier to understand?
The term „âge taux plein‟ is clearly more encoded than the second term. The second
term is either a paraphrase or a collocation, yet it encapsulates all that the first term
means yet does not reveal. Again we can hypothesise about when and where is the
most appropriate use of which term.
38
The good news is that there is no shortage of choice. The bad news is that if you
do not know the subject area you can easily get lost. As a translator having such
choices makes the translation task easier as the translation can fit audience
requirements either directly in the text or via decoding footnotes.
As research into the term developed the „inacceptable‟ synonymy tree diagram
evolved into the following schema series below. It can be seen that there are not
English translations for each „term‟/‟collocation‟ in the French diagrams. This is a
first clue that absences may imply term absence in the source language. It may also
just indicate that these „terms‟ are not pertinent to a social science context where
cross-over does not occur.
age employment ceases
legal retirement age
minimum legal retirement age
normal retirement age
actual retirement
age
normal pension age
Generic Link
Quasi Synonym
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
pivot age
full pension age
28
39
âge de sortie du
marché du travail
âge de sortie du
marché du travail
Lien générique
Quasi Concurrent
Terme violet
Terme bleu
âge effectif de
départ en
retraite
Fiche Longue
Fiche Seule
30
âge d’ouverture
âge d’annulation
de la décote
âge taux plein
pension complète
Concurrent sous condition (de cotisation)
Concurrent
Lien temporel (age normal est avant age d’annulation)
Lien consequence ( atteint l’age cle, recoit taux plein)
Terme violet
Fiche Longue
Terme bleu
Fiche Seule
31
40
âge minimum légal
Quasi Concurrent
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
32
âge taux plein
âge d’ouverture
pension complète
Quasi Concurrent
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
33
41
COLLOCATIONS – SPECIFIC AND GENERAL.
This section addresses the phenomenon of the lexical geography surrounding a
term. Do certain terms tend to situate themselves alongside noun forms or verb forms
or paraphrases? Are some terms decoded when situated in a collocation (see «l‟âge
légal de départ à la retraite » above)
Given that ARTES will house many data observations from many translation
projects, useful patterns will be observed and sensible conclusions can subsequently
be drawn.
From the standpoint of one translation project it would be folly to do more than
observe. One corpus cannot possibly cover all forms of communication in a
representative manner because it is a point in time historical observation
Nevertheless observing lexical preferences is an interesting function in itself,
useful for deepening the understanding of the term.
SPECIFIC COLLOCATIONS:
The project requires that should a context reference include a collocation with the
target term it should be noted in the ARTES database.
I found (and maybe this is a function of studying a social sciences subject) that
oftentimes the term in question did not include an interesting collocation in its
phrase.
Some of the more interesting collocations occurred in close proximity to the term
whilst not necessarily including the term. See example one below – collocations
shown in italics.
EXAMPLE ONE: FINANCIAL SUSTAINABILITY
“Welfare states organised on the level of nation-states and built on one or the
other form of national solidarity, are increasingly confronted with - for instance fiscal problems, difficulties to control costs, and the unintended use of welfare
programs.
Such problems – generally speaking – raise the issue of sustainability because
they tend to undermine the legitimacy of the programs of the welfare state and in the
end induce the necessity of change, be it the complete abolishment of programs,
retrenchment of programs, or attempts to preserve programs by modernising them.”
Source: [Martin Schludi, 2005, The reform of Bismarckian pension systems: a comparison
of pension politics in Austria, France, Germany, Italy and Sweden. Amsterdam University
Press ISBN 9789053567401]
42
Collocations observed;
confronted with
raise the
undermine the
Abolishment of/ retrenchment of/
fiscal problems
issue of
legitimacy of
preserve/ modernising programmes
We would not have had fiscal problems had we not had financial sustainability.
Without fiscal problems we would not have had confronted with fiscal problems.
Without financial sustainability we would not have had to undermine the legitimacy
of or abolish/retrench/preserve or modernise programmes.
What is of value here and where should the line be drawn? In pure science, certain
terms show preference for association with others but in the area of social science
greater latitude may be apparent. See example two below.
EXAMPLE TWO: FINANCIAL SUSTAINABILITY
“Although our conclusions are subject to a lack of good data on long-term reform
outcomes, the Raffarin reform seems to have been consistent with a more ambitious
goal: improving both the financial sustainability and intra-generational equity of the
French pension system.
This „success‟ in the face of directly opposed union preferences was due to an
effective 'divide and conquer' strategy adopted by the Raffarin government vis-à-vis
the public sector unions.
If in 1993 Balladur had succeeded in progressing with reform by tackling the
private sector while leaving public-sector workers unscathed, in 2003 the Raffarin
government finally tackled a part of the public sector but ring-fenced and protected
the more unionised and more easily mobilised militant transport sections (the RATP,
SNCF etc.) of the French labour movement.”
Source: [D. Natali, M. Rhodes, 2004, Reforming Pensions in Italy and France: Policy TradeOffs and Redistributive Effects, Paper presented at the ESPAnet conference on 'European
Social Policy: Meeting the Needs of a New Europe', St. Anthony's college, Oxford,
European Social Policy Analysis network, accessible via <www.spsw.ox.ac.uk>]
43
The nine collocations in the table below are in close proximity to the term
financial sustainability but are not in the actual phrase containing financial
sustainability.
So the question to raise is „are the collocations surrounding the term pertinent to
the term or not‟? Whilst in example one above I would venture a yes, here in
example two I would say not so.
These nine collocations are not, in my view, dependent on the occurrence of the
term financial sustainability. They do not appear to be linked semantically to the
term, whilst being in proximity to the term.
Collocations observed;
are subject to
in the face of
tackled a part of
long-term reform outcomes
'divide and conquer'
ring-fenced and protected
to have been consistent with
leaving public-sector workers
unscathed
easily mobilised
GENERAL COLLOCATIONS
A sensible study of general collocations requires a framework. If not then we risk
collecting data and obtaining a confetti effect. The framework used here is first to
select a general language collocation from the body of the translation text and see if
there is a corresponding target language collocation in the documentation corpus.
This in itself is an interesting challenge. Some situations require a source language
collocation be recast in the target language thereby not requiring a target language
collocation. Not being a linguistic expert, a priori, I would expect romance languages
to show a higher frequency of correspondence than say translating a language with
one language root into a second language with a different second, different language
root. Empirical studies and experts in the field could answer this.
The second element of the framework is to avoid the rhetorical structure of the
translation text. This makes sense since it is de facto specialised language. Athough it
does lead to the question of the usefulness of rhetorical structure comparisons as a
subject for study in practical translation courses.
Below is a table with general collocations taken from the French text to translate.
In the column beside it is a typical target language (English) collocation, taken either
from the corpus or from Google. Alongside that is a column with the collocation in
context. Beside that column is the actual translation result. The five collocations
entered into ARTES are presented in bold with the reason for their entry, their type
of discourse and the translation solution.
44
GENERAL COLLOCATION TABLE PART ONE
French
English
collocation equivalent
French context
English
translation
solution
Lexical comment/
discursive choice
A hauteur
de
Up to
contribuera au
financement des
mesures de
solidarité des
régimes de
retraite à hauteur
de 220 millions
d‟euros dès 2011
pension
scheme
related
solidarity
measures to
the tune of
€220m in
2011
ARTES
(i) This is part of the
„How‟ question, fiscal
policy measures quantities
(ii) discourse
function:parler des
grandeurs
Classement :quantité
definié
Afin de
In order to /needs
to
A retiree can
avoid reduced
pension
benefits
through...
RECAST (using verb
forms – can + through)
Au fur et à
mesure
As/as and
when/according
Afin d‟annuler sa
décote, il est
possible, soit de
poursuivre son
activité pour avoir
une carrière
complète, soit de
différer la liquidation
de sa pension,…
l‟année de
naissance est une
règle
compréhensible et
qui permet de ne
pas modifier les
règles applicables à
un assuré au fur et a
mesure qu‟il
prolonge son
activité.
RECAST (using
continue + throughout)
Au même
rythme
At the same
rate/pace
L‟augmentation se
poursuivra au même
rythme jusqu‟á 62
ans
Au titre de
under
Au titre de
against
Elles ne seront pas
prises en compte
dans le calcul du
droit à restitution au
titre du bouclier
fiscal
Le crédit d‟impôt est
imputé sur l‟impôt
sur le revenu dû au
titre de l‟année de
perception des
revenus distribués
De façon
équilibrée
Even-handed/
balanced way/
balanced fashion/
balanced part of
..insofar as
pension
system
regulations
currently in
place would
not need to be
changed and
could continue
to be applied
throughout the
length of the
future retiree‟s
working life
This process
will continue
until retirement
age reaches
62.
for the
application of
the “fiscal
shield”
(„bouclier
fiscal‟)
It is calculated
on income tax
due in the tax
year within
which the
dividends were
received
To this end,
both
individuals and
businesses will
be taxed fairly
Les recettes
nouvelles mettront à
contribution de
façon équilibrée les
ménages et les
entreprises.
45
RECAST (with verb
continue)
PREPOSITION
SUBSTITION
RECAST
ADVERB SUBSTITION
GENERAL COLLOCATION TABLE PART TWO
French
collocation
English
equivalent
French context
English
translation
solution
Lexical comment/
discursive choice
De façon
spécifique
Unique/specifica
lly
Capital assets
income too will
be targeted
ADVERB
SUBSTITION
Face à cette
réalité
Faced with this
situation
Les revenus du
capital seront
également mis à
contribution de
façon spécifique,
Face à cette réalité
démographique, de
nombreux pays ont
augmenté
COLLOCATION
USING GERUND
FORM
La plus
adaptée
Best suited to
/most
appropriate
, l‟augmentation de
l‟âge d‟ouverture
des droits
apparaître comme
la solution la plus
adaptée
La plus juste
Most
precise/most
fair/ most
morally right
et la plus juste face
au déséquilibre de
nos régimes de
retraite
Le
vieillissement
de la
population
Ageing
population/popul
ation ageing
la cause première
est le vieillissement
de la population
Several
countries facing
a similar
demographic
reality
so raising this
age seems,
therefore, to be
the fairest and
most
appropriate
solution
so raising this
age seems,
therefore, to be
the fairest and
most
appropriate
solution
major factor
causing financial
imbalance in the
pension system
is France‟s
ageing
population
Les plus
aisés
Wealthier/affl
uent/better
off
La contribution
des ménages les
plus aisés
prendra la forme
d‟une imposition
thereby only
affecting the
most affluent
income
earners
Menacer la
pérennité
Pose a risk to
the
sustainability/
threaten the
sustainability
Le système
français de
retraite est
confronté à des
déficits qui
menacent sa
pérennité
threaten its
financial
sustainability
ARTES.
(i) This is part of the
„HOW‟ question :
fiscal
measures applying
to social cohorts
ii) discourse
function:sociopolitique
Classement :
grandeurs/quantité
indefinié
ARTES.
(i)This is part of the
„Why‟ question
Financial crisis
facing system
(ii) discourse
function:technique
Classement :
Faire des
observations
empiriques
46
COLLOCATION
COLLOCATION
COLLOCATION
GENERAL COLLOCATION TABLE PART THREE
French
collocation
English
equivalent
French
context
English
translation
solution
Lexical comment/
discursive choice
Mettre en
place
Build up/set
up/put
together/put in
place
… et une règle
de partage de
gains
d‟espérance
de vie a été
mise en place.
distribute life
expectancy
gains
according to
certain
proportions
was put in
place.
ARTES
(i)This is part of the
„Why‟ question
Reforms are put in
place
(ii) discourse
function:
multiregistre
Classement :
Presenter
méthodes outils, etc
Monter en
charge
progressive
Phased in/gradual
une montée en
charge
progressive de
la mesure
RECAST
Par le biais de
through
Prendre en
compte
take into account
They will not
however, be
included in
calculations
VERB SUBSTITION
Quel que soit
However
whatever,regardles
s,
will now be
subject to
income tax
regardless of the
amount of
capital gains
realised
WORD SUBSTITION
Sous réserve
de
On condition
of/subject to
Le
Gouvernement
propose de
taxer davantage
encore les
retraiteschapeaux, par le
biais de deux
mesures
Elles ne seront
pas prises en
compte dans le
calcul du droit à
restitution au
titre du bouclier
fiscal
seront
désormais
taxées à l‟impôt
sur le revenu
dès le premier
euro de bénéfice
perçu, quel que
soit le montant
des cessions
réalisées.
Il aura à cette
date une retraite
complète, sous
réserve d‟avoir
validé tous ses
trimestres.
Given that
allocations have
to be held for 4
years before
they can be
sold, the effects
will be
necessarily
progressive
The
Government is
putting forward
two additional
measures.
full pension
benefits,
provided they
have the
required quota
of valid
contribution
periods
RECAST (with verb for
succinctness. Could
have chosen subject to
having contributed up
to the required quota of
..).
47
RECAST
GENERAL COLLOCATION TABLE PART FOUR
French
collocation
English equivalent
French
context
English
translation
solution
Lexical
comment/
discursive
choice
sur toute
l'année
Throughout the
year
pour qu‟il
s‟applique aux
salaires et
primes versés
par
l‟employeur
sur toute
l’année, alors
qu‟il est
aujourd‟hui
appliqué mois
par mois
They will
apply to
salaries and
bonuses paid
by employers
over the
whole year as
opposed to
month by
month as at
present
Une telle
mesure
Such a
measure/step/action
Par ailleurs,
une telle
mesure nuirait
à la croissance
Worse still,
such tax hikes
ARTES
(i) This is part
of the „How‟
question
Reforms are
time
dependant.
(ii) discourse
function:
multiregistre
Classement :
Exprimer la
duree
ADAPTATION OF
COLLOCATION
USING SUCH
Of the twenty-two collocations noted in the source language, ten (45%) were
translated with target language collocations, eight (36%) were treated via recasting
the text and five (19%) were treated via substituting the collocation with a different
lexical unit.
The following remarks stem from the results of this very small project in the table
above. First, collocations do not go hand in hand with collocations as we move from
one language to another. In any case it is the situation in moving from French to
English within the Social Science context.
Second, because general collocations can have meaning and register variability it
is not necessarily a simple matter of entering the text to translate collocation into a
concordance and selecting a match. The readership sensibility comes into play. This
is one reason why I added „to the tune of‟. My translation supervisor has already
questioned the register and accessibility for this collocation. It is less neutral than „up
to‟.
Furthermore it is a more encoded collocation „to the tune of‟ has nothing to do
with music which may confuse my readership. This is a risk I am willing to take
because the alliteration is musical, giving rhythm to the phrase and the context is
clear that we have been discussing financial quantities. It is also a less austere
collocation.
One example where the collocation in English appears more comprehensible is
„sur toute l‟année‟: „over the whole year‟. As a native English speaker I find the
notion of time and the preposition „over‟ easier to comprehend in this context than
the notion of time associated with the preposition „on‟. I cannot, though, speak for a
non native speaker.
48
Third, as regards the utility of studying general collocations, insofar as they show
how texts flow from one passage to another or encapsulate notions either
metaphorically or concretely then their study has an important pedagogical role.
Observing the nature of collocations and the preference frequency for certain
„synonymous‟ collocations within fixed contexts can give us clues as to the evolution
of terms and the evolution of the language. For both the terminology specialist and
translation specialist this sort of study enriches the understanding of how a language
evolves both at the lexical unit level and the discourse level.
49
EXPERT INTERVENTION
Towards the middle of Stage One the search for an expert commenced. Several
letters were sent out only to receive either a negative or zero response. I needed one
English speaker and one French speaker so that the coherency from both angles
could be verified. I was fortunate enough to secure two such experts whose
experience I can draw upon.
At the end of January 2011, D. Bessire, Professeur des universitiés, Université
d‟Orléans, Faculté de Droit, Économie et Gestion very kindly agreed to act as my
French expert after having been initially solicited on my behalf by a fellow student
on the Master2 ILTS 2010-2011 programme.
A month later while researching the term Trimestre I happened upon a web
article by Mr. S. Grover – Conseiller en investissement financiers, TSG Insurance
Service S.A.R.L. I wrote an email to Mr. Grover asking him for some advice as to
the term in question. After a brief correspondence I emailed Mr. Grover and asked
him to consider taking on the role of English expert and he too very kindly agreed.
A full list of the Experts I prospected can be found at the end of this report.
50
ACCESSING THE DICTIONARY OF TERMS
You can view the dictionary and glossary entries in the following two ways :
 login to the ARTES BackOffice site with your EILA login and password. View
terminology entries via the BackOffice platform;
 view terminology entries in “.xls” format using Excel or another compatible
reader. Each imported terminology note can be viewed as separate worksheet.
Alternatively they can be viewed using the application Artesoffline. This allows
you to view all terminology aspects of each term treated in a user friendly tab
layout. Artesoffline can be used from Windows and downloaded via:
http://sourceforge.net/projects/artesoffline/files/
51
CONCLUSIONS
This project has resulted in the following eight points for reflection. The first
point concerns the idea of adopting a diachronic approach to situating terms in
historical context. We talk about the lexical geography of terms, of where terms fit
alongside each other. It certainly proved valuable for this social sciences related
project to go back in time and identify when the terms were adopted, by whom, and
why. It can help to clarify how fixed a term is and why sometimes people may use a
term without actually knowing why or what are the roots of the term; assuré being a
case in point. Such an approach may require unearthing documentation older than the
age criterion set by the project managers and so negotiation may be needed to respect
the project criteria and get the job done.
A second reflection centres on the composition of the documentation corpus.
Social science subjects by their very nature concern a cross section of social groups
and impact various interest groups. These various actors demand that their voices be
heard via the corpus. This way we can identify if a term is migrating towards a
related but different semantic area (see retraite complète vs. retraite à taux plein
above). We can also appreciate the social context surrounding certain terms and
better our translations according to this awareness (ex. bouclier fiscal and retraite
chapeau). Cultural and political nuance can only be detected if the corpus is
constituted so as to contain such examples.
Thirdly term variability appears prevalent in this social science topic. It may be
the case for other topics in the social sciences. I believe this is for two reasons.
(i) variability within a semantic hierarchical level may reflect devices for decoding
terms. The example of âge légal de départ à la retraite seems to suggest this.
(ii) because the social sciences voice their issues across many media, time and space
considerations may be one reason why some terms appear highly encoded and thus
the longer collocation decoding terms may be used in media that can accord the
terms more space.
A fourth point that has required reflection in my particular case anyway has been
in the construction of the dictionary. Sometimes I found a keyword in the source
language being treated by a Fiche Terme Longue as expected yet not warranting a
Fiche Terme Longue on the target language side. This was because the term in the
target language did not seem as pertinent in the translation since it was devoid of the
historical cultural nuances and was translated with pragmatism in mind.
For example assuré is a term with deep significance for French employees and
the French pension system. For outsiders it just means being in a pension plan. The
EIRO translation suggests as much (see above). The idea of matching keyword terms
via Fiche Terme Longue „one for one‟ does not, I believe necessarily suit a social
science subject.
52
A fifth point for reflection is regarding the area of collocation. I was intrigued to
observe certain cases of collocations near a term being dependent on the term even if
not in the same phrase. The exercise on general collocations which suggested that
not quite one in two general language collocations get translated via collocations
leads me to question the correspondence between the languages in the translation
project. Would we get a higher percentage if we were translating two romance
languages?
A further point to reflect upon was the initial choice of narrowing the focus to two
questions the how and the why. Two foci was one focus too many. It became clear
quite early on that the fiscal policy „how‟ question would not get the attention it
required in terms of constituting a dictionary as the „why‟ question had already filled
up the keyword quota. I did identify two key fiscal policy terms that stood out as
unusual French specific terms and gave them the full dictionary treatment. Luckily
my background in finance meant translating the document‟s fiscal policy tool
references was relatively simple. The French taxation authorities also furnish clear
and comprehensive terminology and explanations in both French and English.
However this does not detract from the fact that I was too optimistic in my idea of
what was achievable in the time allotted. Experience and awareness should help
avoid such near crises in the future.
The profusion of web based publications challenges accepted norms relating to
the verification of a bibliography. Unstable resources, web-based truncated and
recombined publications, and a sub-optimal citation filter system are, for the
moment, the less than favourable side-effects of the technological advances which
have facilitated the production and type of corpus material. The universe of
documentation and its classification and conservation is on the frontier between
quality and quantity. The challenge of establishing new norms to manage the new
world is liberating, allowing documentation experts to re-examine existing
perceptions and invent a new way of deciding what is an acceptable way of classing
documentation production and what is not. At a micro-level, I was confronted with
the classification of the documents I consulted often reverting to the catch-all
„non renseignée‟.
A final point to think about is the usefulness of adapting the typical
hypernym/hyponym tree diagram in the social sciences context. By going through
the experience of this project I would be tempted to broaden this approach to term
analysis by including features diagrams and flow charts. One of the results I found
with this subject was the large number of Fiches Terme Seule. Some terms had as
many as seven quasi synonyms, each one requiring a Fiche Terme Seule (see tree age
normal de la retraite). It is sensible to ask the question of pertinence. Being
exhaustive may confuse more than clarify. I would hazard the guess that the
terminology expert makes subjective judgments as to what to include and what to
leave out.
53
This report attempted to present an overview of the documentation and
terminology research conducted in order to complete the dissertation translation
project which focused on a social sciences topic. Various challenges were
encountered throughout the process and solutions found to manage them have been
outlined. It has been a continuous exercise in choices and limits. Knowing when and
where to stop researching is a valuable skill for this type of endeavour.
____________________________________________________________________
54
APPENDICES
Appendix 1
List of Experts
Page (i)
Appendix 2
Terminology schema
Pages (ii) – (xxv)
Appendix 3
Bibliography
Glossaries
Pages (xxiv) – (xl)
Appendix 4
Translated Text
Pages (xliii) – (lvii)
Appendix 5
Original Text
Attached as PDF
55
Research Documentation/Terminology
56
Paris 7, PRES Sorbonne Paris Cité. Appendices
Experts Prospected
Name
Reply
Bruno Palier Directeur de recherche du CNRS à Sciences Po (CEE).
Negative
reply

Martine Durand Deputy-Director of Employment, Labour & Social No reply

Affairs - OECD
Robert Holzmann Sector Director of the Social Protection & Labor No reply
Unit in the Human Development Network of the World Bank

Steven Grover TSG Insurance Services S.A.R.L.
Positive
Siège Social: 34 Bd des Italiens, 75009 Paris
reply
« Société de Courtage d'assurances » R.C.S. Paris B 447 609 108 
(2003B04384) Numéro d'immatriculation 07 025 332 - www.orias.fr «
Conseiller en investissements financiers, référencé sous le numéro
F000184 par CIF-CGPC, association agréée par l‟Autorité des
Marchés Financiers
Dominique BESSIRE, Professeur des Universités
Positive
Université d‟Orléans, Faculté de Droit, Economie et Gestion
reply

i
Tree Diagrams and Relationship Schema
LEGEND
Antonyme
Concurrent
Variante selon domaine
Quasi synonyme (d’usage)
Concurrent sous condition
Association
Lien conséquence
Lien temporel
Lien Indirecte
Lien Générique
Caractéristiques
Lien Partitif
Terme violet
Fiche Longue
Terme marron
Fiche Glossaire
Terme bleu
Fiche Seule
1
ii
polity
royal court
military
soviet state
state
welfare state
social
democratic
liberal welfare
papacy
empire
…
police state
conservative
flexicurity
Generic Link
Politically Organised Units
2
régime de pouvoir
cour royale
militaire
état
soviétique
état
providence libéral
état
papauté
état
providence
social démocrate
empire
…
état
policier
conservateur
Unités politiques
flexicurité
Lien Générique
3
iii
welfare state
liberal welfare
social
democratic
conservative
flexicurity
Sweden
Germany
Denmark
USA
France
pension
CNAV
health
CNAM
other cover
URSSAF
family
CNAF
French Social Security sections
occupational
AT-MP
Generic Link
PartitiveLink
5
état providence
état providence
libéral
social démocrate
conservateur
Suède
Allemagne
USA
vieillesse
CNAV
flexicurité
Danemark
France
maladie
CNAM
recouvrement
URSSAF
famille
CNAF
Les caisses de la sécurité sociale Française.
6
iv
professionnel
accidents AT-MP
Lien Générique
Lien Partitif
pension systems
combination
Beveridge
Bismarck
poverty alleviation
income
maintenance
pay as you go
capital funded
social insurance
contributions
taxation
Generic Link
Features
Features of the two key Pension systems
7
systèmes de retraite
Combinaison
Beveridge
Bismarck
réduction de la
pauvreté
maintien du
revenu
retraite par
répartition
retraite par
capitalisation
contributions
charges
sociales
Lien Générique
Caractéristiques
Caractéristiques des systèmes de retraites
8
v
World Bank Pension System Conceptual Framework (1998)
Pillar Zero
ASPA
Pillar One
Régime Général
Pillar Two
ARRCO/AGIRC
Pillar Three
Perp
non contributory
mandatory.
contributory
mandatory.
contributory
voluntary
means-tested
basic benefits
defined benefits
defined benefits
defined
bontribution
taxation
social security
contributions
social security
contributions
savings
state run
corporatist + state
control
corporatist
independent
World Bank Pension System Framework Features
info.worldbank.org/etools/docs/library/83992/mso360.pdf
Generic Link
Partitive Link
Features
9
Cadre conceptuel des systèmes de retraite
(source : la banque mondiale 1998)
Pilier Zéro
APSA
1e Pilier
Régime Général
2e Pilier
ARRCO/AGIRC
3e Pilier
PERP
zéro contribution
obligatoire
contribution
obligatoire
contribution
facultative
conditions de
ressources
revenu minimum
préstations
définies
préstations
définies
cotisations définies
contributions
contributions
sociales
contributions
sociales
épargne
individuel
géré par l’état
géré par les caisses
géré par les
assureurs
géré indépendant
Caractéristiques du systeme de retraite selon le cadre conceptuel de
la banque mondiale.
10
vi
Lien Générique
Lien Partitif
Caractéristiques
French
Pensions
Non contributory old
age pension
mandatory private
sector
régime général.
mandatory public sector/agri/
self employed
régimes spéciaux
means test
pay as you go
pay as you go
minimum
pension
defined benefit
defined benefit
taxation
social security
contributions + tax
social security
contributions + tax
state
CNAV
various e.g. CNRACL
PILLARS Zero & ONE
Features of the French Pension system
Features
Partitive Link
11
French
Pensions
mandatory private
sector
mandatory public
sector/agri/self employed
pay-as-you-go
pay-as-you-go
defined benefit points
defined benefit points
social security
contributions
social security
contributions
Eg.RAFP/
RCO-RSI
ARRCO/AGIRC
PILLAR TWO
12
vii
Features
Partitive Link
French
Pensions
mandatory &voluntary
private sector
voluntary public
sector/agri/self
employed
funded schemes
funded schemes
defined benefit
& contribution
defined
contribution
PREFON= public
sector
Art 83 DC – mandatory
DC -PERCO/PERP- voluntary
Art 39 DB – Retraite Chapeau /Additive
PILLAR THREE
13
viii
Features
Partitive Link
système de la retraite
Française
APSA
fonction publique/agri/
indépendant
régime général.
régimes spéciaux
seuil de revenu
répartition
répartition
pension de retraite
minimum
pension définie
pension définie
contribution sociale
généralisée
généralisée
+ impots
généralisée
+ impots
CNAV
plusieurs . CNRACL
l’Etat /FSV
0 + 1e PILIERS
Caractéristiques du système de retraite en France
Caractéristiques
Lien partitif
14
Française
secteur privé
obligatoire
obligatoire fonction
publique
/agri/indépendant
répartition
répartition
préstation définie
plus points
préstation définie
plus points
généralisée
généralisée
ARRCO/AGIRC
Eg.RAFP/
RCO-RSI
2e PILIER
15
ix
Caractéristiques
Lien Partitif
Française
facultative Secteur
Public /Agri/
Indépendants
obligatoire et
facultative secteur prive
financement :
capitalisation
financement :
capitalisation
préstation définie &
cotisations définies
cotisations
définies
Art 83 DC – obligatoire
DC -PERCO/PERP- facultative
Art 39 DB – Retraite Chapeau /Additive
PREFON= secteur
public
3e PILIER
16
x
Caractéristiques
Lien partitif
levies
mandatory levies
non mandatory
levies
taxes
service fees
customs duties
income taxes
expenditure
taxes
taxes on assets
social security
contributions
local taxes
Generic Link
Partitive Link
Levies/Taxes/Contributions
17
prélèvements
prélèvements
obligatoires
prélèvements
non obligatoires
impôts
redevances
droits de
douanes
impôts sur
revenus
impôts sur
dépenses
impôts sur
patrimoine
cotisations
sociales
impôts locaux
Lien générique
Lien partitif
Prélèvements /Impôts/Cotisations
19
xi
income taxes
corporation
tax
personal
Income tax
payroll tax
professional
profit
business profit
real estate property
income
social levies
wages/salaries/
pensions
agricultural
profit
capital assets
income
capital gains
Partitive Link
Levies/Taxes/Contributions
18
impôts sur
revenus
sociétés
bénéfices
industriels +
commericaux
revenus fonciers
personnes
physiques
finalité sociale
bénéfices non
commerciaux
salaires
pensions
rentes viagères
revenus capitaux
mobilières
employeurs
bénéfices
agricoles
gains en
capital
Lien partitif
Prélèvements/Impôts/Cotisations
20
xii
pension scheme
complementary
scheme
principal regime
civil service
basic regime
Generic Link
Partitive Link
Terme violet
Terme bleu
complementary
civil service
regime
base (general)
regime
special regimes
aligned regime
general regime
Fiche Longue
Fiche Seule
21
régime de retraite
régime
complémentaire
régime de la
Fonction
Publique
Lien générique
Lien partitif
Terme violet
Terme bleu
régime principale
régime de base
régime
additionnelle de
la Fonction
Publique
régime aligné
Fiche Longue
Fiche Seule
22
xiii
régimes
spéciaux
régime générale
système de
retraite
régime de retraite
plan de pension
plan de retraite
Concurrent
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
23
xiv
retirement pension
basic pension
reduced
pension
basic retirement
pension
supplementary
pension
additional
pension
maximum rate
pension
Full pension
fully contributed
pension benefits
Generic Link
Synonym
Quasi synonym (d’usage)
Terme violet
Fiche Longue
Terme bleu
Fiche Seule
Terme Marron
Fiche Glossaire
24
pension de retraite
pension de base
retraite
réduite
Lien générique
Concurrent
Quasi Concurrent
Terme marron
Terme violet.
Terme bleu
retraite de base
retraite
complémentaire
retraite
à taux plein
retraite
complète
Fiche Glossaire
Fiche Longue
Fiche Seule
25
xv
retraite
additionnelle
retirement
early
retirement
early
retirement
due to
asbestos
Generic Link
Terme violet
Terme bleu
regular
retirement
company
early
retirement
late
retirement
early
retirement
due to
arduous
conditions
redundancy
early
retirement
(rarely used)
combination
retirement
gradual
retirement
(closed 2005)
Fiche Longue
Fiche Seule
26
retraite
retraite
anticipée
préretraite
« amiante »
Lien générique
Terme violet
Terme bleu
retraite âge
normal
préretraite
maison
retraite
ajournée
préretraitepénibilité
préretraitelicenciement
Fiche Longue
Fiche Seule
27
xvi
retraite
cumul-emploi
préretraite
progressive
age employment ceases
minimum legal retirement age
actual retirement
age
normal pension age
Generic Link
Quasi Synonym
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
pivot age
full pension age
28
xvii
âge de sortie du
marché du travail
âge effectif de
départ en
retraite
âge minimum légal
âge d’annulation
de la décote
âge taux plein
âge d’ouverture
pension complète
Lien générique
Quasi Concurrent
Lien temporel
Lien cause /conséquence
Terme violet
Fiche Longue
Terme bleu
Fiche Seule
29
âge de sortie du
marché du travail
âge de sortie du
marché du travail
Lien générique
Quasi Concurrent
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
30
xviii
âge effectif de
départ en
retraite
âge d’ouverture
âge d’annulation
de la décote
âge taux plein
pension complète
Concurrent sous condition (de cotisation)
Concurrent
Lien temporel (age normal est avant age d’annulation)
Lien consequence ( atteint l’age cle, recoit taux plein)
Terme violet
Fiche Longue
Terme bleu
Fiche Seule
31
âge minimum légal
Quasi Concurrent
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
32
xix
âge taux plein
âge d’ouverture
pension complète
Quasi Concurrent
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
33
carrière longue
pénibilité
Indirecte
Concurrent
Terme violet
Terme bleu
extended career
arduous work
Fiche Longue
Fiche Seule
35
xx
occupational
hardship
tax expenditure
(tax relief)
niche fiscale
dépense fiscale
aide fiscale
subvention fiscale
Quasi synonyme
Terme violet
Terme bleu
Terme Marron
Fiche Longue
Fiche Seule
Fiche Glossaire
41
enhancement
coefficient
surcote
décote
reduction
coefficient
coefficient de
majoration
coefficient de
minoration
coefficient
d’abattement
Antonyme
Terme violet
Fiche Longue
Terme bleu
Fiche Seule
42
xxi
Liens d’association et de conséquence dans le calcul d’une pension de retraite
retraite réduite
calculée avec
décote
assuré
nombre de
trimestres
manquantes
assuré
nombre de
trimestres
requises
retraite
complète
assuré
nombre de
trimestres
requises
retraite
à taux plein
Association
Cause/conséquence
Quasi synonyme
NB: depuis 2008, il n’existe plus de différence entre
les critères exigés pour obtenir une retraite complète
et ceux pour avoir une retraite à taux plein
43
Association and causal links in pension formula calculation
eligible
employee
number of
trimestres
missing
eligible
employee
required number
of trimestres
full pension
eligible
employee
required number
of trimestres
maximum rate
pension
reduced
pension
Association
Causal
Quasi synonym
44
xxii
Calcul typique de pension de retraite que reçoit un assuré
Most commonly used formula for computing pension benefits
retraite
à taux plein
assuré
(recoit)
Salaire de
référence
taux
(taux plein=0,5)
[<0,5 = décote]
*
ou
nombre de
trimestres cotisés
=
*
nombre de
trimestres requises
retraite
complète
ou
retraite
réduite
Cause/conséquence
Association (beneficier)
45
adjustment
coefficient
coefficient
d’ajustement
coefficient de
minoration
coefficient de
majoration
décote
surcote
coefficient
d’abattement
bonification
enhancement
coefficient
reduction
coefficient
Lien générique
Terme violet
Fiche Longue
Terme bleu
Fiche Seule
46
xxiii
document
d’orientation
guidelines
document
note d’orientation
guidance document
preliminary
document
Quasi synonyme
Terme violet
Terme bleu
Fiche Longue
Fiche Seule
47
tax cap
bouclier fiscal
tax shield
right to restitution
droit à restitution
right to a refund
Concurrent
Terme violet
Terme bleu
Terme Marron
Fiche Longue
Fiche Seule
Fiche Glossaire
48
xxiv
assuré
affiliated
employee
retraite par
répartition
solidarité
régime de
base
pay as you go
solidarity
base general
regime
retraite
complète
full pension
xxv
Bibliographie. Langue française, Corpus.
A.Lavigne, 2003, ‘Analysing French Pension Reforms', Published, The Geneva
Papers on Risk and Insurance: issues and practice, Oct 2003, 28, 4, 727-733.
ADEMIS Sarl, Retraite-Privée.fr, site édité par la société de courtage d'assurance
de droit français ADEMIS Sarl <http://www.retraite-privee.com>, date de
consultation, mars 2011.
Adouci, Carillon et Mette,(2008), « Les Motivations de départ à la retraite »,Les
Cahiers de la Cnav No 1 Mai 2008, accessible sur
<https://www.lassuranceretraite.fr/>, date de consultation mars 2011.
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CONSEIL D'ORIENTATION DES RETRAITES (2010),7e rapport du COR - 27
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xxvii
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<www.socialsecurity.gov>,<http://www.ssa.gov/pubs/ageincrease.htm> date de
consultation avril 2011
Siteweb du Servic-Public, (http://www.service-public.fr),
page:(http://vosdroits.service-public.fr/particuliers/N144.xhtml), date de
consultation, mai 2011
Techno - Science.net, Glossaire du site web <http://www.techno-science.net>, date
de consultation mars 2011
l'Union européen Glossaire du site web: Europa Le portail
<europa.eu/geninfo/atoz/fr/index_2_fr.htm>
xxxviii
French and English Glossaries
English
Dictionary.com Siteweb du <http://dictionary.reference.com>, date de consultation,
mai 2011
European Union glossary or glossaries site:
<http://www.uta.fi/FAST/GC/eurgloss.html> and Europa Le portail de l'Union
européen, <http://eur-lex.europa.eu/>
OECD Classification and Glossary Private Pensions: / Les pensions privées :
Classification et glossaire de l’OCDE (2005), © OECD/OCDE, ISBN 92-64-016996
Trader Finance :<http://www.trader-finance.fr/lexique-finance/definition-lettreP.html>
ValueClick, Inc., <http://www.investopedia.com>, une division de site web :
Valueclick.com.
Wisegeek Site web <http://www.wisegeek.com>, <http://www.wisegeek.com/whatare-the-different-types-of-retirement-benefits.htm>, date de consultation avril 2011.
World Bank pensions glossary <http://rru.worldbank.org/documents/toolkits/
labor/toolkit/pdf/tools/Module5/PensionsGlossary.pdf>
xxxix
Ressources glossaires et recommendations pour la partie fiscale
du texte à traduire.
Glossaire bilingue des termes de la microfinance Glossary of Microfinance
Terms Pôle Microfinancement est une initiative commune du GRET et du CIRAD.
Glossaire réalisé avec l’appui du CGAP., [email protected]
<http://legacy.intracen.org/tfs/docs/glossary/tf.htm>
<http://www.finance-glossary.com/define/direct-taxation/413>
The Financial Times, <http://www.ft.com/intl/cms/s/0/b0489838-cb10-11db-b436000b5df10621.htm>l = recognised financial press reference.
Investopedia <http://www.investopedia.com/> =good general level business
dictionary and tutorial site
UK Gov. Tax site <http://www.hmrc.gov.uk >= UK Govt site
French Gov. Economics site
<http://www.minefe.gouv.fr/fonds_documentaire/pole_ecofin/finances_Etat/LF/2003
/plf/lexique.htm glossary.com/define/direct-taxation/413>
Preferred Financial reference material:
Barrons,<http://www.barronseduc.com/business---finance-businessdictionaries.html> This is the Barrons own website filled with every sort of financial
reference book possible.
Louis Ménard Dictionnaire de la comptabilité et de la gestion financière : anglaisfrançais avec index français-anglais</i> Louis Ménard...[et al.]. --Ménard, Louis,
1950- .Toronto : Institut canadien des comptables agréés, ©2004.nxxvi, 1581
p.;ISBN 1553851218
xl
xli
Primary, Diffusion based, Refined, Fixed Sources ,Supranational and
National Entities
Source
Communication Goal
Documentation Type
Assemblé nationale
CNAV
Conseil des
Prélèvements
Obligatoires CPO
CONSEIL
D'ORIENTATION DES
RETRAITES COR
DILA (Direction de
l‟information légale
et administrative
DTI/DWP(UK Dept
Work and Pensions)
European Commission
Informative
Informative
Informative
Rapport d‟information
Cahiers
Rapport d‟information
Informative
Rapports/Documents de
travail/Lettres/Fiches
Informative
Articles
Informative
Comparative Studies
Informative +Persuasive
Groupement Interet
Public (GIP)
INSEE et la statistique
publique
Le Senat
Légifrance
Ministère du Travail,
de l'Emploi et de la
Santé
OECD/OCDE
Informative
Livre Vert/ Official
Journal/ Regulation
Various + glossaire
PEN-REF Project
(Europe sponsored)
Régimes spéciaux de
sécurité sociale
Social Security aux
Etats-Unis
World Bank
World Health
Organisation
Informative
Reports, working
papers, articles,
guidelines + glossaries
Comparative Studies
Informative
Fiches
Informative
Articles
Informative +Persuasive
Informative
Reports
Reports
Informative
Rapports et études
statistiques
Note de synthèse
Textes des lois/articles
Fiches
Informative
Informative
Informative
Informative+Persuasive
xlii
Translated Text
Section 1
Raising the retirement age: Main Points
How would it work?
The French legal retirement age which is currently set at 60, would be raised by
increments of 4 months until it reached 62 by 2018. A gradual extension of the
retirement age is essential for a fair and coherent overhaul of the French pension
system. Since the shift to 62 would be implemented gradually, those affiliated
employees and so eligible for retirement in 2011 would not have to wait the extra
full 2 years and so have their retirement plans disturbed, but instead they would
put-off their near term projects by only 4 months.11
The calculation for extending retirement age will also use a future retiree‟s date
of birth as a reference. Using date of birth as the basis for recalculating
retirement age has the advantage of being simple and pragmatic, insofar as
pension system regulations currently in place would not need to be changed and
could continue to be applied throughout the length of a future retiree‟s working
life.
Under the new system, those born after 1st July 1951 would, be able to retire at
age 60 plus 4 months. Those born in 1952 and who would have previously retired
in two years time will see their legal retirement age extended by 8 months. This
process will continue until retirement age reaches 62. Those born before 1st July
1951 will not be affected by these changes even if they continue to work after the
legal retirement age.
Details of the extension of the legal retirement age are outlined in the Table
below.
Date of Birth Retirement
Age Before
the Reforms
Retirement
Date Before
the Reforms
Retirement
Age Shift
Retirement
Age After the
Reforms
Retirement
Date After the
Reforms
1st July 1951
60 yrs.
1st July 2011
4 months
60 yrs. & 4 months
1st November 2011
1st January 1952
60 yrs.
1st January 2012
8 months
60 yrs. & 8 months
1st September 2012
1st January 1953
60 yrs.
1st January 2013
1 year
61 yrs.
1st January 2014
1st January 1954
60 yrs.
1st January 2014
1 yr. & 4 months
61 yrs. & 4 months
1st May 2015
1st January 1955
60 yrs.
1st January 2015
1 yr. & 8 months
61 yrs. & 8 months
1st September 2016
1st January 1956
60 yrs.
1st January 2016
2 yrs.
62 yrs.
1st January 2018
After 1st January
1956
11
60 yrs.
2 yrs.
Affiliation to an insurance plan is mandatory.
xliii
62 yrs.
It should be noted that the age referred to here is that which allows a retiree to
draw pension benefits. This is the case even if the retiree has not accumulated a
sufficient number of valid contribution periods to warrant full pension benefits. In
such a situation, the person receives reduced pension benefits calculated using a
reduction factor (décote).
Retirees can avoid reduced pension benefits through one of two ways. They can
either choose not to retire until such time as the necessary number of valid
contribution periods have been accumulated (retraite à taux plein), or, they can
choose to defer the payment of pension benefits until the age that the penalty
factor no longer applies. This age is fixed by law and is currently 65. As of the 1st
July 2016, this too will be raised in the same fashion as the state retirement age,
increasing by 4 months a year to reach 66 by 2019 and 67 by 2023.
Why should the retirement age be raised?
The French pension system is having to cope with financial deficits that threaten
its financial sustainability.
A report published by the Pensions Advisory Council, (Conseil d‟Orientation des
Retraites (COR)), on 14th April 2010 showed as much by forecasting a deficit of
some €32.3bn for 2010, €45bn for 2020 and rising to in excess of €70bn by 2030.
This situation is essentially a result of population ageing. Nowadays, there are
more retirees than before, and they are also living longer. Whereas in 2006, 1.8
people in active employment contributed to one retiree‟s pension payments, this
ratio is expected to fall to 1.5 by 2020. People in France can expect to live 6.3
years longer now than in 1982 when the retirement age was lowered to 60 and 15
years more than back in 195012. This pattern is set to continue.
Several countries facing a similar demographic reality have extended working
times by raising their legal retirement ages (Germany, Sweden, Spain, the
Netherlands, the United-Kingdom and Italy) In 2003, France in turn, via the Loi
Fillon, started extending the obligatory period of time at work in order to take
into account gains in life expectancy.13
First, the contribution period required for receipt of full pension benefits (called
“taux plein” or maximum rate) was raised from 37.5 to 40 years and a rule which
aimed to distribute life expectancy gains according to certain proportions was put
in place.14 This rule resulted in fixing the contribution period for full benefits at
41 years in 2012 and 41.5 years in 2020.
This measure alone, however, could not safeguard the financial sustainability of
the pension system.
Given the situation the Government had two options available:
It can either further increase the contribution period required for full pension
benefits, or raise the state retirement age.
12
In 1982, the French socialist government lead by Pierre Mauroy reduced the legal age of
retirement to 60 for both men and women to be eligible to full pension benefits.
13
France actually started extending work time in 1993 via the Balladur reforms.
14
The 2/3, 1/3 rule, when applied means people worked for two thirds of each additional
year of life expectancy and could enjoy the benefits of retirement for the remaining third.
xliv
The Government opted to raise the state retirement age:
Over the next 10 years, since most wage earners will have already contributed for
longer than 41 years. Further increasing the contribution period will not result in
enough employees extending their careers sufficiently to make up the
contributions shortfall and redress the financial deficit. Furthermore, those
entering the labour market late, such as third level education leavers or those
experiencing difficulty in finding a job, would, unfairly bear the brunt of this
measure.
Raising the legal retirement age would instead, result in a communal effort by all
of the labour force and so have a more significant impact on the financial
situation. Exempt from this requirement would be those recognised as belonging
to the category „arduous work‟ (“salarié usé”).
France stands out as having a particularly low legal retirement age (see European
Comparison table below), so raising this age seems, therefore, to be the fairest
and most appropriate solution to managing the pension system‟s financial deficits.
Country
Earliest legal age to draw pension benefits
Currently
Going Forward
France
60 yrs.
62 yrs. in 2018 (and age when penalty factor no
longer applies rises to 67 in 2023)
Germany
63 yrs.
63 yrs. (but age when age related penalty factor
no longer applies rises from 65 to 67 in 2029)
United Kingdom
65 yrs. for men, 60 yrs. for women
65yrs. for both men and women in 2020 rising
to 68 yrs. in 2045
Spain
65 yrs.
67 yrs. in 2025
Italy
58 yrs.
61 yrs. in 2013
Sweden
Denmark
61 yrs.
65 yrs.
67 yrs. between 2024 and 2027
Which pension schemes would be affected?
All the basic general base pension schemes (both in the private sector and the
civil service) would be affected by this measure. However this retirement
extension age measure would not apply to the „special pension schemes‟ until
January 1st 2017. This is because the 2003 Government reforms have only been in
operation for these special pension schemes since July 1st 2008. Post 2017, the
same formula for raising the retirement age as being used in the private sector
and civil service will also be applied to these special schemes.
In addition, since is it socially fair that everyone does not contribute exactly
equally, this measure will not apply in two specific cases:
It will exempt those belonging to the category „lengthy careers‟ and it will also
exempt those who can claim for early retirement by belonging to the category
„arduous work‟.
xlv
Two typical examples:
Monsieur Martin is a private sector company employee. Born on the 3rd May 1958,
he started work 21 years later in September 1979. With the changes in retirement
age, he can retire at age 62 on June 1st 2020, whereas under the former conditions
he could have retired at age 60 in 2018. In June 2020, Monsieur Martin will be
entitled to full pension benefits, provided he has his required quota of valid
quarterly contribution periods.
Monsieur Durand is a public sector employee. Born on January 1st 1952, he started
work 23 years later on April 15th 1975. With the changes in retirement age, he can
retire at age 60 and 8 months on September 1st 2012, whereas under the former
conditions he could have retired at age 60 in January 2012. In September 2012,
Monsieur Durand will be entitled to full pension benefits, provided he has his
required quota of valid quarterly contribution periods.
xlvi
Section 6
Promoting social fairness with targeted tax increases
What do these tax measures include?
Overall, almost €4bn in new taxes will be allocated to financing the pension
reforms. To this end, both individuals and businesses will be taxed fairly.
As regards personal income tax, the Government will raise the highest income tax
band by 1%, thereby only affecting the most affluent income earners. Taxes on
stock-options and executive supplementary pensions will be raised significantly.
Capital assets income too will be targeted;


the flat-rate withholding tax rate on dividend and interest income will go
up.
the category „tax expenditure tax reliefs‟ (“niche fiscal”) for dividends
and capital gains from securities assets sales will be abolished.
As regards company taxes, the calculation for tax relief on employers‟ social
security contributions will be altered. Going forward, it will be applied to
employee salaries and bonuses over a year, instead of month by month, as is
currently the case. In addition, the way tax is calculated for dividends received by
companies will also be modified.
Why are these tax measures needed?
The Government has been and still is committed to avoiding broad based tax rises.
Given that the major factor causing financial imbalance in the pension system is
France‟s ageing population, significant tax increases cannot realistically solve the
problem. Worse still, such tax hikes would only serve to jeopardize growth and
employment in an economy just coming out of recession, and all the more so,
given that the French are renowned for having one of the heaviest direct tax
burdens in the world. Even so, the Government is putting forward new tax
measures amounting to almost €4bn, aimed at reaching two goals.
Goal 1: ensuring equitable contributions from all economic agents across all
income groups.
Goal 2: bolstering existing savings realised through the extension of the legal
retirement age and the convergence of operational criteria between the public
and private sector pension systems.
More specifically, these measures will help to build up resources in the Old Age
Solidarity Fund (Fonds de Solidarité Vieillesse (FSV)) so that the FSV can finance
„solidarity‟ components of the old age pension system.15
15
The Old Age Solidarity Fund (Le Fonds de solidarité vieillesse (FSV)) was set up in 1993
as part of the Fillon pension reforms. Solidarity components are third party mechanisms
guaranteeing income transfers between certain social groups. In this case it represents the
xlvii
The government has chosen three types of targeted measures:

those targeting high income tax payers and so ensuring equitable
contributions;

those targeting income from capital sources and so increasing its
participation in pensions financing;

those reducing „tax expenditure tax reliefs‟ and „social security
contribution tax reliefs‟, (“niches fiscales et sociales").
Personal Taxation Measures
New taxes will account for €1.5bn in 2011 and almost €2bn in 2020. Two types
of tax measures are involved.
Measures focusing on high income tax-payers.
High Income tax-payers will contribute to pension reforms in three ways.
First: they will pay an additional contribution: the upper income tax bracket
will be increased by 1% from 40% to 41%. This will only impact the highest
income earners. Using the 2010 tax bands as a reference this change will apply
to annual incomes above €69,783. As the Government has previously asserted,
the 1% tax increase will be excluded from the „tax shield‟ (“bouclier fiscal”)
calculations. This measure will help finance pension scheme related solidarity
measures to the tune of €220m in 2011 and €290m by 2020.16
Second: In 2008 the government introduced specific stock-option levies: (i)
2.5% payable by the beneficiary of the stock-options at the time of their sale
and (ii) 10% payable by the employer at the time the stock options are
allocated. In the name of equity and in order to go some way to balancing the
pension systems‟ books the government is putting forward two additional
measures.
Measure One: Taxes on capital gains from sales of stock options will more than
triple to 8%. Since the amount raised from stock-options will be added to
existing 12.1% social security contributions (CSG, CRDS)17, this measure will
result in a tax take amount equivalent to that from salary income. This change
will apply to all new stock-option allocations.
Measure Two: The 10% employer‟s contribution paid on the stock-option‟s
value at the time the option is allocated will be raised to 14%.
commitment to the payment of a minimum pension to those unable to complete
contributions to a pension scheme.
16
The „bouclier fiscal‟ gives taxpayers the right to demand a tax refund should their taxes
paid exceed 50% of their taxable income in the year preceding the request for a refund.
17
"Contribution Sociale généralisée", known as CSG, is a tax levied on all kinds of revenues
and applied to the whole population. "Contribution to the Repayment of Social Security
Debt” known as CRDS, is mandatory levy on citizens' income targeting the repayment debt
issuance by the Social Security Debt Repayment fund (Caisse d‟Amortissement de la Dette
Sociale (La CADES)).
xlviii
Taken together, these two measures should raise €70m in 2011 and €200m by
2020. Given that allocations have to be held for 4 years before they can be
sold, the effects of these measures will necessarily be progressive.
Third: Executive supplementary pensions (“Retraites-Chapeaux”) will also
contribute to financing pension scheme related solidarity measures, in the
order of €110m in 2011 and €140m in 2020. Since 2010, the Government has
doubled social security contributions levied on executive supplementary
pension plans. Where such a plan is managed by a “mutuelle” or an insurance
company, social security contributions are set at 12% of distributed benefits18.
Where the plan is managed by a company internally, social security
contributions have been 24% of allocations for charges accrued by the
company. However, where a company elects to pay social levies at the time of
disbursement of annuity payments, then the rate is fixed at 16% and only
applies to annuity amounts above €1,000 per month. The Government is
putting forward two additional measures.
Measure One: The government will introduce a 14% employee contribution on
ESPs. This will be in addition to social levies (currently fixed at 8.1% (CSG,
CSRD and Illness contributions)) and income tax already paid on ESPs.
Measure Two: Employers will now pay contributions based on employees‟ total
monthly ESP plan benefits, whereas previously they enjoyed a tax-free
threshold of €1,000 per month.
Measures focusing on capital income.
Taxes on capital and assets will go up by 1%:

capital gains taxes on securities sales will increase from 18% to 19%.

the flat-rate withholding tax which individuals can choose as the tax
treatment for their dividend income, interest income and other
securities income will be raised from 18% to 19%. In reality, this should
only concern the wealthiest groups as they are the only taxpayers
where the flat-rate withholding tax choice makes economic sense.

the flat rate tax applied to capital gains from property sales will go up
from 16% to 17%. Existing exemptions, in particular the exemption from
capital gains tax resulting from the sale of a principal residence will be
maintained.
These measures will generate a total of €265m in 2011 and €320m by 2020.
They will not however, be included in calculations for the application of the
„tax shield‟ (“bouclier fiscal”).
The tax credit on dividends received by shareholders is to be abolished.
This is expected to add €645m to the pension system‟s finances by 2011 and
€800m by 2020.
18
An insurance company in the health sector insurance cover as a complement to the
subsidised State system.
xlix
Dividends being treated according to progressive income tax bands currently
enjoy two allowances. The first is proportional (40%) and the second is a lump
sum (€1,525 for a single person and €3,050 for couples). Added to these two
allowances is a tax credit. All together these measures aim to lessen the
impact of double taxation on profits since company profits will already have
been taxed at the company level.
The tax credit actually contributes little to reducing this double taxation
impact. It is set at 50 % of the dividend income received, subject to an annual
ceiling of €115 for single, divorced or widowed tax payers and €230 for
married couples or couples belonging to the PACS status opting for joint
taxation19. It is calculated on income tax due in the tax year within which the
dividends were received and is subsequently reimbursed if it is in excess of tax
payments due. Whilst benefiting higher income households, its value is in fact
quite modest in terms of actual monetary amounts. Almost 47% of households
with shares will gain tax credit amounts each with a value between €1 and
€50. Moreover, 20% of the wealthiest tax payers garner almost 33% of the tax
credit amounts whilst 20% least wealthy enjoy just 10% of total tax credit
amounts.
The Government will cancel this tax credit and direct its value, which is put at
€645m, to the FSV in order to finance the „solidarity‟ elements of the pension
reforms.
Capital gains from sales of shares and bonds will now be subject to income tax
regardless of the amount of capital gains realised. This will contribute towards the
financing of the pension reforms by an amount of €180m in 2010 and €220m in
2020. At present, capital gains from the sale of shares and bonds are only taxed
when the notional amount) sold per year is in excess of €25,830: any capital gains
under this amount are exempt from income tax. The Government will abolish this
threshold so all capital gains on share and bond sales will be subject to income
tax. This measure fits with the one in 2010 addressing social security contributions
which are also applied to all capital gains.
This measure also ties in with the overall Government move to reduce the number
of „tax expenditure tax reliefs‟ (“niches fiscales”).
Company Taxation Measures
To help finance pension reforms, new taxes levied on businesses will amount
to €2.2bn in 2011 and €2.65bn in 2020. The Government will modify its
calculations for the substantial tax breaks that currently apply to employer
charges. They are to apply to salaries and bonuses paid by employers over the
whole year instead of month by month as at present. Using annual rather than
monthly salary as the reference is a more accurate reflection of salary levels
upon which to calculate tax breaks. This measure is expected to generate €2bn
which will contribute towards the financing of the pension schemes.
19
PACS or PaCS -Le pacte civil de solidarité = civil solidarity pact. Family entity composed
of two partners with explicit legal consequences for taxation, family situation, financial
liabilities and inheritance.
l
These changes in employer charges do not alter the fundamental principle of
the programme that is central to the Government‟s employment policy:
employer charges will continue to be low for employee salaries of up to 1.6
times the minimum wage (“Salaire Minimum Interprofessionel de Croissance”
(SMIC)) and will not apply at all to employee salaries equal to the SMIC level.20
This change in taxation restores a level and fair treatment between
companies. Employers who succeed in avoiding the regressive features of the
tax break by paying high bonuses in just one or two months in the year will
now be liable for the same employers‟ charges as those who pay smoother
annual salaries.
This measure also ties in with the overall Government move to reduce the number
of „tax expenditure tax reliefs‟ (“niches fiscales”).
The Government will also change the way costs related to business capital income
are taken into account. This should impact business taxes and contribute up to
€200m to the pension reform financing needs.
At the moment, parent companies holding more than 5% of their subsidiary‟s
capital are exempt from taxes on dividends received from such subsidiaries.
However, the parent company is required to include in its profit and loss account,
a share of costs and charges equal to 5% of the gross amount of the dividends
received. This share is subject to a ceiling, for each financial year, equal to the
costs and charges actually incurred by the parent company.
The Government will do away with this ceiling: and going forward, these shares of
costs and charges will be included in the 5% flat rate. This will limit the ability of
businesses to deduct as much from their corporate tax bill as they pay on capital
income.
20
Salaire minimum interprofessionnel de croissance : " the lowest wage that employers
are legally obliged to pay their employees"; European Commission website, Eurostat,
Statistics Explained,
(http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Main_Page)
li
RESUMÉ OF TAX MEASURES
TAX REVENUE 2020
in 2010 constant €
€410m
€630m
TAX MEASURES
TAX REVENUE 2011
High Income Earner contributions
Rise in the marginal income tax band rate from 40% to
41%
€230m
€290m
Executive supplementary pension plans ('RetraitesChapeaux'): abolition of €1,000 tax-free threshold and
imposition of 14% employee contribution.
€110m
€140m
€70m
€200m
€1,090m
€1,340m
€90m
€110m
€45m
€50m
€130m
€645m
€160m
€800m
€180m
€220m
€1,500m
€1,970m
€2,000m
€2,400m
€200m
€250m
€2,200m
€3.7bn
€2,650m
€4.6bn
Stock-Options: capital gains tax on sales levied on
employees rise from 2.5% to 8% and 10% employer
contributions rise to 14%
Capital Income contributions
Rise of 1 point in the following levies:
Capital gains tax from securities sales rises from 18% to
19%
Capital gains tax from property sales rises from 16% to
17%
Flat-rate withholding tax on interest and dividends rises
to 18% to 19%
Abolition of tax credit on dividends
Imposition of capital gains tax on all capital gains from
securities asset sales
Total Household taxes
Annualisation of employer social security tax breaks
Abolition of ceiling for share of costs and charges in
proportion to dividends received by the parent company
from its subsidairy
Total Company taxes
Grand Total
lii
Section 16
Balancing the pensions’ systems books by 2018:
Deficit financing and ballooning debt levels run contrary to the principles of a „pay
-as-you-go‟ retirement system and inter-generational income transfers. As
outlined in its guidance principles paper of 16th May 2010, the Government has set
a goal of zero deficits by 2018.
Recap of financing needs: Pension Advisory Council (Conseil d‟Orientation des
Retraites, (COR)) forecasts.
Rather than choosing the most favourable scenario with the easiest policy choices,
the Government has opted for the COR Scenario „B‟. Scenario „B‟ assumes:


a return to a full employment level of unemployment of 4.5% by
202421;
long term labour productivity growth rate of 1.5%.
Based on these assumptions, the Pensions Advisory Council has calculated
aggregated annual deficits as shown in the Table:
In 2008 unadjusted € bn
2010
2011
2015
2018
2020
Annual financing requirement
-32.3
-35.1
-39.4
-42.3
-45.0
Four tactics to balance the pensions systems’ books by 2018.
One: Addressing the demographic reality
By 2020, about half of the pensions systems‟ financing needs will be met through:



a gradual extension of the legal retirement age to 62;
a similar phased increase in other key pension ages;
a continuation of the process for raising the contribution period, according
to the rule laid down in the 2003 Loi Fillon.
The impact of these measures is shown in the Table below:
Combined pension schemes (2008
unadjusted € bn)
2010
2011
2015
2018
2020
Annual impact from age
extensions (62-2018, 67-2023)
+0.0
+1.7
+9.5
+18.6
+20.2
21
The full employment level of unemployment refers to the unemployment level below
which inflation pressures are expected to build. It is the level of structural unemployment
not requiring policy action or alternatively, zero cyclical unemployment.
liii
Two other policy measures however will act as a drain on finances:


those targeting social justice throughout the pensions systems, particularly
compensation mechanisms for periods of precarious unemployment;
those allowing pension scheme members belonging to the categories
„extended career‟ or „arduous employment‟ to retire before the state
retirement age.
unadjusted € bn)
2010
2011
2015
2018
2020
Impact from Solidarity measures
+0.1
-0.1
-0.8
-1.3
-1.6
Two: Promoting convergence between the public and private sector pension
systems.
The pursuit of social fairness demands that 2003 pension reforms aimed at
equalising operational criteria between both the public and private sector pension
systems be continued. The impact of these Government measures is summed up in
the Table below. Please refer to Section 8 of this document for greater detail.
Civil Service (2008 unadjusted € bn)
2010
2011
2015
2020
Impact from public-private
convergence measures
+0.0
+0.4
+2.7
+4.9
Three: Freezing State financing of the Civil Service pension scheme.
The COR forecasts assume that the State, in its role as the
Civil Service employer, would stabilise its financing of the
Civil Service pension scheme at 2000 levels. Yet, over the
ten year period since 2000, financing levels have in fact
grown by €15.6bn. This increased level of support has
actually gone partway to financing overall pension system
needs. Expert- help please cannot reconcile translation with
table..– net support or incremental support or support level?
Any additional State assistance will however, only result in higher social security
contributions. Therefore the Government has now set the goal of freezing its
support at 2010 levels.
liv
Four: Identifying new funding sources.


Additional tax measures will bolster the pension systems accounts by
€3.7bn in 2011 and by €4.6bn in 2020.
The government reasserts its objective, announced as part of its 2003
reforms, to transfer contributions, as soon as possible, from the French
government agency for unemployment benefits (UNEDIC) to the mandatory
pension schemes. Under the COR „B‟ scenario, unemployment is forecast to
fall from 7.7% in 2015 to 5.7% in 2020, which should generate surpluses
ready to transfer. Conservative estimates suggest such transfers could start
from 2015 and progress gradually to €1.4bn by 2020.
unadjusted € bn)
Transfers from UNEDIC
New Tax Revenues
2010
2011
2015
2018
2020
+0.0
+0.0
+0.0
+3.7
+0.4
+4.1
+1.0
+4.4
+1.4
+4.6
The cumulative effect of these four strategies should bring the pension system
into balance by 2018-2020 as shown in the Table below.
2010
2011
2015
2018
2020
Balance before Reforms
-32.3
-35.1
-39.4
-42.3
-45.0
Impact of higher retirement age
0.0
1.7
9.5
18.6
20.2
Net State support
15.6
15.6
15.6
15.6
15.6
UNEDIC transfers
0.0
0.0
0.4
1.0
1.4
New Tax receipts
0.0
3.7
4.1
4.4
4.6
Solidarity & Equity measures
-0.1
-0.1
-0.8
-1.3
-1.6
Pubic/Private sector Convergence
0.0
0.4
2.7
4.0
4.9
Balance after Reforms
-16.8
-13.7
-7.8
0.0
0.1
unadjusted € bn)
Funds from the Pension Reserve Fund, (Fonds de Réserve des Retraites, (FRR)),
will be deployed to cover accumulated deficits. Every country with funds similar
to the FRR operate them on the principle of building up reserves during periods
when pension systems are in surplus and running those reserves down when those
pension systems move into deficit. However, the situation in France is anomalous.
For since 2005, the FRR has been building up reserves whilst the pension system
has been in deficit. Between 2005 and 2009, the National Old-Age Insurance Fund
(Caisse Nationale D‟Assurance Vieillesse (CNAV)) has built up deficits of €21.2bn
and a deficit of €9.3bn is expected for 2010. The economic recession has only
served to accentuate the situation with growing deficits.
lv
Government pension reforms will gradually bring the pension system into financial
balance by 2018. Until then, the thorny question of financing ongoing pension
system deficits persists. So until the 2010 pension reforms become operational,
the Government intends to use the FRR resources to fully finance the deficits of
the general scheme (régime général) and the Old Age Solidarity Fund (FSV). Given
that the rate of deficit accumulation is such that deficit levels are 20 years ahead
of forecast it is quite consistent to deploy FRR resources ahead of its 2020
schedule.
The FRR will continue to exist and operate as before and the Social Security Debt
Repayment fund (Caisse d‟Amortissement de la Dette Sociale (La CADES)) will take
over ownership of the FRR assets and its part allocation of the social security levy
on capital income (2%).
As of end 2009, these represented €33.3bn and €1.4bn respectively. The FRR will
manage these assets on behalf of the CADES, which in turn will be able to cover
the pension systems‟ deficits between 2011 (the start of the reforms) and 2018
(when the system will be in balance). This is how FRR resources can effectively be
deployed to respond to the accumulated debts.
There are two main advantages with this solution:


financial constraints on the general regime are lessened during the period
that the reforms start to take effect;
the FRR avoids having to quickly liquidate its assets in order to free up
funds.
In practice, and as has been the case since it was set up in 1996, the CADES will
issue bonds to fund the deficits of the „régime général‟ and the FSV. The CADES
will repay the bondholders using the FRR social security levy allocation in
conjunction with transfers from the FRR resulting from regular fund assets sales.
For a schematic view of this process please refer to Diagram 1 at the end of this
section.
During the time it will take for the pension reforms to produce results, the FRR
will be an integral part of the overall pension reforms whilst also fulfilling its
original goal of financing the pension system.
Without deploying FRR resources in this way, taxes would have had to have been
raised in order to shore up the deficits accumulated by the CNAV. Such tax
increases would only have a negative impact on employment and spending.
lvi
DIAGRAM 1
Funds Flow between CADES the FRR and the (CNAV+FSV)
I: CADES issues Bonds. Bond proceeds channelled through FRR and onto
CNAV+FSV
CNAV+FSV
FRR
€
CADES
€
€
Bond Holder
Bonds
II: CADES repays Bond Holders using funds from Tax and Asset Sales funds
originating from FRR.
FRR
CADES
€
€
Tax &
Asset
Sales
lvii
€
Bond
Holder
Text to Translate
DOSSIER de presse Réforme des retraites 16 juin 2010
Fiche 1 : Le relèvement de l‟âge de la retraite : principes
Généraux
Fiche 6 : Renforcer l‟équité par une augmentation ciblée
des recettes
Fiche 16 : Rétablir l‟équilibre des régimes de retraite
en 2018
lviii

Research and Terminology Report - UFR EILA

Transcription

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