TERMIUM Plus®

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

DISPOSAL EQUITY SECURITIES [1 record]

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Record 1 1989-01-27

English

Subject field(s)
  • Investment
CONT

The Bank manages, for its own account, a portfolio of debt and equity securities. For accounting purposes, gains and losses on the disposal of equity securities are recorded in the period in which they occur while bond disposal gains and losses are amortized to earnings over a five-year period.

French

Domaine(s)
  • Investissements et placements
CONT

La Banque gère, pour son propre compte, un portefeuille de titres de dette et de participation. De point de vue comptable, les gains et les pertes sur cession de titres de participation sont constatés au cours de la période où ils sont réalisés, tandis que les gains et les pertes sur cession d'obligations sont amortis sur cinq ans.

Spanish

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