TERMIUM Plus®

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

CLAUSE COMPENSATION [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Financial Accounting
DEF

Proceeding by means of which assets in one account can be used to compensate for liabilities in another belonging to the same individual or company in case of non-payment.

OBS

offset clause: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité générale
DEF

Clause selon laquelle le solde passif d'un compte est compensé avec le solde positif d'un autre correspondant à la même personne physique ou juridique, en cas d'impayés.

OBS

clause de compensation : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Procedimiento mediante el cual el saldo pasivo de una cuenta se compensa con el saldo activo de otra cuenta perteneciente a la misma persona física o jurídica, en caso de impago.

OBS

cláusula de compensación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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