TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
LOAN-LOSS PROVISION [2 records]
Record 1 - internal organization data 2009-04-20
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- allowance for loan impairment
1, record 1, English, allowance%20for%20loan%20impairment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- loan-loss provision 2, record 1, English, loan%2Dloss%20provision
correct
- bad loan provision 2, record 1, English, bad%20loan%20provision
correct, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A deduction from the recorded book value of loans receivable to reduce them to their net realizable value. 3, record 1, English, - allowance%20for%20loan%20impairment
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
- Gestion budgétaire et financière
Record 1, Main entry term, French
- provision pour prêts douteux
1, record 1, French, provision%20pour%20pr%C3%AAts%20douteux
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- provision pour moins-value des prêts 2, record 1, French, provision%20pour%20moins%2Dvalue%20des%20pr%C3%AAts
correct, feminine noun
- provision pour perte de valeur des prêts 2, record 1, French, provision%20pour%20perte%20de%20valeur%20des%20pr%C3%AAts
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Excédent du montant inscrit au titre des prêts sur la valeur de réalisation estimative de ceux-ci. 2, record 1, French, - provision%20pour%20pr%C3%AAts%20douteux
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2003-05-01
Record 2, English
Record 2, Subject field(s)
- Loans
- Banking
Record 2, Main entry term, English
- provision for loan loss
1, record 2, English, provision%20for%20loan%20loss
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- provision for loan losses 2, record 2, English, provision%20for%20loan%20losses
correct
- loan-loss provision 3, record 2, English, loan%2Dloss%20provision
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An item representing anticipated losses on sums lent and appearing as an expense on a bank's income statement. 1, record 2, English, - provision%20for%20loan%20loss
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
- Banque
Record 2, Main entry term, French
- provision pour pertes sur prêts
1, record 2, French, provision%20pour%20pertes%20sur%20pr%C3%AAts
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La partie des pertes sur prêts réelles qui est imputée aux revenus (dite «provision pour pertes sur prêts») est calculée selon une formule réglementaire canadienne qui a pour effet d'étaler les pertes sur cinq ans. 2, record 2, French, - provision%20pour%20pertes%20sur%20pr%C3%AAts
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Préstamos
- Operaciones bancarias
Record 2, Main entry term, Spanish
- provisión para préstamos
1, record 2, Spanish, provisi%C3%B3n%20para%20pr%C3%A9stamos
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: