TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
back-to-back loans [2 records]
Record 1 - internal organization data 2014-03-05
Record 1, English
Record 1, Subject field(s)
- Loans
- Financial and Budgetary Management
- Foreign Trade
Record 1, Main entry term, English
- back-to-back loans
1, record 1, English, back%2Dto%2Dback%20loans
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- parallel loans 2, record 1, English, parallel%20loans
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A set of loans in which two companies in different countries borrow offsetting amounts from one another in each other's currency. 3, record 1, English, - back%2Dto%2Dback%20loans
Record 1, French
Record 1, Domaine(s)
- Prêts et emprunts
- Gestion budgétaire et financière
- Commerce extérieur
Record 1, Main entry term, French
- prêts adossés
1, record 1, French, pr%C3%AAts%20adoss%C3%A9s
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- prêts parallèles 2, record 1, French, pr%C3%AAts%20parall%C3%A8les
correct, masculine noun, plural
- prêts back-to-back 2, record 1, French, pr%C3%AAts%20back%2Dto%2Dback
avoid, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Prêts réciproques de valeur équivalente et de même durée, conclus par deux entités situées dans des pays différents, chaque prêt étant effectué sur le marché monétaire national du prêteur, et donc libellé dans la monnaie du pays du prêteur. 2, record 1, French, - pr%C3%AAts%20adoss%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Préstamos
- Gestión presupuestaria y financiera
- Comercio exterior
Record 1, Main entry term, Spanish
- préstamo paralelo
1, record 1, Spanish, pr%C3%A9stamo%20paralelo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Operación financiera por la que dos multinacionales pertenecientes a países diferentes, hacen simultáneamente préstamos de igual valor a la subsidiaria extranjera de la otra, en su propio país, sin movimiento de divisas a través de las fronteras. Muy utilizado en el pasado, debido a los controles de cambio y al poco desarrollo de los mercados de derivados. 1, record 1, Spanish, - pr%C3%A9stamo%20paralelo
Record 2 - internal organization data 1987-09-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- back-to-back loans
1, record 2, English, back%2Dto%2Dback%20loans
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 74.5(6). 2, record 2, English, - back%2Dto%2Dback%20loans
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- prêts multiples
1, record 2, French, pr%C3%AAts%20multiples
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 74.5(6). 2, record 2, French, - pr%C3%AAts%20multiples
Record 2, Spanish
Record 2, Textual support, Spanish
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