TERMIUM Plus®

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

LOAN CAPITAL [2 records]

Record 1 2009-04-20

English

Subject field(s)
  • Loans
  • Financial Accounting
DEF

That part of the capital of a company which has been derived from outside loans and is so described in the balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

French

Domaine(s)
  • Prêts et emprunts
  • Comptabilité générale
DEF

Ensemble des emprunts à court et à long terme d'une entité.

OBS

Par opposition aux capitaux propres, les capitaux empruntés viennent habituellement à échéance à des dates déterminées et portent généralement intérêt à des taux établis sans égard au résultat d'exploitation obtenu par l'entreprise.

Spanish

Campo(s) temático(s)
  • Préstamos
  • Contabilidad general
Save record 1

Record 2 2004-09-09

English

Subject field(s)
  • Loans
  • Citizenship and Immigration
OBS

Terminology used by Citizenship and Immigration Canada.

French

Domaine(s)
  • Prêts et emprunts
  • Citoyenneté et immigration
OBS

Terminologie employée par Citoyenneté et Immigration Canada.

OBS

Le terme «capital de financement» est tiré du «Lexique du programme des investisseurs, Emploi et Immigration, 1989».

Spanish

Save record 2

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