TERMIUM Plus®

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

foreign exchange accounts [1 record]

Record 1 1997-02-17

English

Subject field(s)
  • Government Accounting
DEF

The accounts recording the financial claims and financial obligations identified with the foreign exchange operations of the Government of Canada.

OBS

Foreign exchange accounts include: International reserves held in the Exchange Fund Account, International Monetary Fund - Subscriptions; less International Monetary Fund - Notes payable, and Special Drawing Rights allocations.

OBS

foreign exchange accounts: Officially approved by the Study Group on Accounting Terminology (SGAT).

French

Domaine(s)
  • Comptabilité publique
DEF

Comptes dans lesquels on enregistre les créances et les dettes nées des opérations de l'État canadien concernant les monnaies étrangères.

OBS

Sont compris dans les comptes d'opérations de change : Réserves internationales détenues dans le Compte du fonds des changes, Fonds monétaire international - Souscriptions; Moins : Fonds monétaire international - Effets à payer, et Répartition de Droits de tirage spéciaux.

OBS

comptes d'opérations de change : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.

Spanish

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