TERMIUM Plus®

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OFF-BALANCE SHEET ITEM [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-03-01

English

Subject field(s)
  • Accounting
  • Banking
CONT

Where a financial institution is the supplier of the assets and there is no enhancement the liquidity facility will be recorded based on the definitions for off-balance sheet instruments for capital adequacy purpose. [Office of the Superintendent of Financial Institutions].

OBS

See the section "Guidelines" in CMFCB.

French

Domaine(s)
  • Comptabilité
  • Banque
CONT

Lorsque l'institution financière est le fournisseur des actifs et qu'il n'existe aucun soutien au crédit, le concours de trésorerie sera comptabilisé en fonction des définitions des postes hors bilan, aux fins de la suffisance des fonds propres. [Bureau du surintendant des institutions financières].

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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