TERMIUM Plus®

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

allowance for loan impairment [1 record]

Record 1 2009-04-20

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
  • Financial and Budgetary Management
DEF

A deduction from the recorded book value of loans receivable to reduce them to their net realizable value.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
  • Gestion budgétaire et financière
DEF

Excédent du montant inscrit au titre des prêts sur la valeur de réalisation estimative de ceux-ci.

Spanish

Save record 1

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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