TERMIUM Plus®

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

GENERALS [1 record]

Record 1 1989-06-12

English

Subject field(s)
  • Banking
  • Accounting
CONT

The general provisions of a bank include the accumulated provisions for losses on sovereign, transborder or country risk claims which are prudential in nature. Such provisions may be against particular countries or groups of countries.

OBS

See the section "PAR Package" in CMFCB.

French

Domaine(s)
  • Banque
  • Comptabilité
CONT

Les provisions générales d'une banque comprennent les provisions accumulées pour pertes sur des créances à risque de pays souverains et outre-frontières ou sur des risques-pays qui sont de nature prudente. Ces provisions peuvent avoir été constituées à l'égard d'un pays ou d'un groupe de pays.

Spanish

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