TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

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Record 1 2010-10-01

English

Subject field(s)
  • Investment
  • Financial Accounting
DEF

Any asset that is cash; a contractual right to receive cash or another financial asset from another party; a contractual right to exchange financial instruments with another party under conditions that are potentially favourable; or an equity instrument of another entity.

Key term(s)
  • financial assets

French

Domaine(s)
  • Investissements et placements
  • Comptabilité générale
DEF

Liquidités, droit contractuel de recevoir d'une autre partie des liquidités ou un autre actif financier ou d'échanger avec une autre partie (par exemple, dans le cas des options) des instruments financiers dans des conditions potentiellement avantageuses, ou encore instrument de capitaux propres d'une autre entité.

Key term(s)
  • actifs financiers

Spanish

Campo(s) temático(s)
  • Inversiones
  • Contabilidad general
DEF

Nombre genérico que se da a las inversiones en títulos valores (acciones, obligaciones, bonos, fondos públicos, etc.), ciertos derechos sobre inmuebles realizables de inmediato (opciones, títulos hipotecarios), o bien documentos expresivos de créditos, cupones de suscripción preferente, etc. Su precio es el valor actual de los flujos de caja esperados: intereses o cupones y principal.

OBS

activo financiero: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • activos financieros
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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