TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
compte d'écart [2 records]
Record 1 - internal organization data 1996-02-28
Record 1, English
Record 1, Subject field(s)
- Banking
Record 1, Main entry term, English
- spread account 1, record 1, English, spread%20account
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Common examples of these facilities [first loss protection] include overcollateralization, recourse provisions, senior/subordinated security structures, subordinated standby lines of credit, subordinated loans, third party equity, commitments to purchase assets in default and any arrangement that defers receipt of sales proceeds such as spread accounts. [Office of the Superintendent of Financial Institutions]. 1, record 1, English, - spread%20account
Record 1, French
Record 1, Domaine(s)
- Banque
Record 1, Main entry term, French
- compte d'écart
1, record 1, French, compte%20d%27%C3%A9cart
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Parmi les exemples courants de ce type de protection [protection de premier niveau], mentionnons les garanties supplémentaires, les dispositions de recours, une structure titres privilégiés - titres subordonnés, les lignes de crédit subordonnées , les prêts subordonnés, les avoirs de tiers, les engagements d'achat d'actifs en défaut et tout accord qui a pour effet de reporter la réception du produit de la vente, comme des comptes d'écart. [Bureau du surintendant des institutions financières]. 1, record 1, French, - compte%20d%27%C3%A9cart
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1992-03-17
Record 2, English
Record 2, Subject field(s)
- Inventory and Material Management
- Finance
Record 2, Main entry term, English
- variance account 1, record 2, English, variance%20account
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
In the standard cost method of inventory the difference between actual cost of production and standard costs of production is set up in a separate account where such variances are to be recorded. 2, record 2, English, - variance%20account
Record 2, French
Record 2, Domaine(s)
- Gestion des stocks et du matériel
- Finances
Record 2, Main entry term, French
- compte d'écart
1, record 2, French, compte%20d%27%C3%A9cart
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- compte d'écarts 2, record 2, French, compte%20d%27%C3%A9carts
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
entre coûts standard et coûts réels. 2, record 2, French, - compte%20d%27%C3%A9cart
Record 2, Spanish
Record 2, Textual support, Spanish
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