TERMIUM Plus®

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

VALEUR REALISABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-08-21

English

Subject field(s)
  • Loans
CONT

Bonds held for investment should be recorded at cost adjusted from time to time to recognize permanent impairment in their net realizable value. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Prêts et emprunts
CONT

Les obligations détenues aux fins de placement doivent être consignées au prix coûtant, lequel doit être ajusté à l'occasion pour tenir compte d'une carence permanente de leur valeur réalisable nette. [Bureau du surintendant des institutions financières].

Spanish

Campo(s) temático(s)
  • Préstamos
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