TERMIUM Plus®

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

contingency allowance [2 records]

Record 1 2008-08-08

English

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

An amount appropriated from retained earnings to cover forseable future losses.

French

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

Partie des bénéfices non repartis qu'une société affecte à un compte de réserve dont le solde est généralement égal au total des pertes éventuelles prévisibles.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Gestión presupuestaria y financiera
Save record 1

Record 2 1998-05-05

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

An amount included in a project account to allow for adverse conditions that will add to business costs. Physical contingencies allow for physical events such as adverse weather during construction; they are included in both the financial and the economic analysis. Price contingencies allow for general inflation; in project analysis they are omitted from both the financial and the economic analysis when the analysis is done in constant prices.

OBS

Term(s) officialized by the Department of National Defence

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique
DEF

Sommes comprises dans l'estimation du coût d'un projet, destinées à couvrir les frais entraînés par de légères erreurs d'évaluation, l'échelle mobile, le taux de change, des modifications peu importantes apportées à la conception, etc.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Monto incluido en la cuenta de un proyecto, a fin de tener en consideración condiciones adversas que aumentarán los costos básicos. En los imprevistos físicos se tienen en cuenta acontecimientos físicos como el tiempo desfavorable durante la construcción, y se incluyen en los análisis financiero y económico. En las asignaciones para alzas de precios se tiene en cuenta la inflación general. En el análisis de proyectos se omiten los análisis financiero y económico cuando el análisis se efectúa en precios constantes.

Save record 2

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