TERMIUM Plus®

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

AMORTIZE [4 records]

Record 1 2001-01-16

English

Subject field(s)
  • Negotiable Instruments (Commercial Law)
  • Loans

French

Domaine(s)
  • Effets de commerce (Droit)
  • Prêts et emprunts
CONT

Amortir une dette, l'éteindre par une série de paiements successifs.

Spanish

Campo(s) temático(s)
  • Instrumentos negociables (Derecho mercantil)
  • Préstamos
DEF

Pagar la cantidad correspondiente a cada uno de los vencimientos de una venta o un préstamo a plazos.

Save record 1

Record 2 2000-10-23

English

Subject field(s)
  • Life Insurance
  • Investment
CONT

Gains and losses arising on sale of fixed-term portfolio investments held by life insurance enterprises should be amortized to income over the remaining term to maturity of the investments sold.

French

Domaine(s)
  • Assurance sur la vie
  • Investissements et placements
CONT

Les gains et les pertes découlant de la vente de placements de portefeuille à échéance déterminée détenus par des entreprises d'assurance-vie doivent être amortis sur la période qui reste jusqu'à l'échéance des placements vendus.

Spanish

Campo(s) temático(s)
  • Seguro de vida
  • Inversiones
Save record 2

Record 3 1998-09-04

English

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

To retire (debt) over a period of years.

CONT

The mortgage money was advanced by a nearby life-insurance company and was to be amortized or paid off in instalments over a period of 20 years ...

French

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

Éteindre (une dette) par amortissement financier.

OBS

Amortissement financier : extinction graduelle d'une dette.

Spanish

Campo(s) temático(s)
  • Préstamos
  • Planificación económica
  • Gestión presupuestaria y financiera
Save record 3

Record 4 1996-10-03

English

Subject field(s)
  • Accounting
CONT

He looked upon a fixturing allowance as analogous to government assistance for the acquisition of fixed assets. The amount of such assistance could be deducted from the cost of related fixed assets or otherwise the amount could be deferred and amortized to income on the same basis as the related assets are depreciated.

CONT

This deferred charge would be amortized to income as appropriate.

French

Domaine(s)
  • Comptabilité
DEF

Passer en charges graduellement sur un certain nombre d'exercices, généralement de manière systématique et logique, le coût d'un élément d'actif dont les avantages s'étendent sur plusieurs exercices.

CONT

[...] la charge reportée sera amortie par imputation aux résultats.

Spanish

Save record 4

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