TERMIUM Plus®

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

NONACCRUAL LOAN [1 record]

Record 1 1996-03-07

English

Subject field(s)
  • Banking
  • Loans
DEF

A loan on which interest is not being accrued due to the existence of reasonable doubt as to the ultimate collectibility of principal or interest.

OBS

"Non-accrual loan" is the term used by the Superintendent of Financial Institutions.

French

Domaine(s)
  • Banque
  • Prêts et emprunts
DEF

Prêt à l'égard duquel l'intérêt n'est pas comptabilisé parce qu'il existe un doute raisonnable quant à la possibilité de recouvrement ultime du capital ou des intérêts.

OBS

Voir la section «Lignes directrices» dans CMFCB, 1986.

Spanish

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