TERMIUM Plus®

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

FOREIGN ENTITY [2 records]

Record 1 2002-10-16

English

Subject field(s)
  • International Relations
OBS

Terminology extracted from the Anti-terrorism Act of Canada.

French

Domaine(s)
  • Relations internationales
OBS

Terminologie relevée de la Loi antiterroriste du Canada.

Spanish

Save record 1

Record 2 1999-01-28

English

Subject field(s)
  • Financial Institutions
  • Currency and Foreign Exchange
  • Financial Accounting
DEF

A term used in accounting for foreign currency translation to distinguish a foreign operation that is deemed to be financially and operationally independent of the reporting entity; exposure to exchange rate changes is limited to the reporting entity's net investment in the foreign operation.

French

Domaine(s)
  • Institutions financières
  • Politique monétaire et marché des changes
  • Comptabilité générale
DEF

Établissement étranger dont les activités économiques ne font pas partie intégrante de celles de l'entité mère et dont l'indépendance par rapport à l'entité mère en matière de gestion financière et d'exploitation est telle que les variations du cours du change n'ont d'incidence que sur l'investissement net de l'entité mère dans l'établissement étranger.

Spanish

Save record 2

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