TERMIUM Plus®

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FICTITIOUS ASSET [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2001-02-21

English

Subject field(s)
  • Financial and Budgetary Management
DEF

An item that appears on a balance sheet, but could not be sold. It is usually written out of the balance sheet as soon as possible. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
DEF

Parte del activo no realizable ni recuperable, representada fundamentalmente por los gastos de constitución y primer establecimiento, las pérdidas acumuladas de ejercicios anteriores, saldos de cuentas no recuperables, etc.

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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