TERMIUM Plus®

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

OFFSETTING ASSET [1 record]

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Alphabetical list of terms

Record 1 1986-12-08

English

Subject field(s)
  • Accounting
  • Banking
CONT

The Bank's potential liability under acceptances is reported as a liability in the Statement of Assets and Liabilities. The Bank's recourse against the customer in the case of a call on these commitments is reported as an offsetting asset of the same amount.

French

Domaine(s)
  • Comptabilité
  • Banque
CONT

La responsabilité éventuelle de la Banque au titre des acceptations est comptabilisée comme un élément de passif à l'état de l'actif et du passif. En contrepartie, le recours de la Banque contre le client dans le cas où elle serait tenue d'acquitter ses engagements est comptabilisé comme un élément d'actif compensatoire équivalent.

Spanish

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