TERMIUM Plus®

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

OUTSTANDING INTEREST [3 records]

Record 1 2016-03-07

English

Subject field(s)
  • Loans
  • Government Accounting
  • Financial Accounting
  • Foreign Trade
DEF

The interest on the bonded debt, which is payable by coupon but which has not been paid because the coupons have not been presented for payment.

OBS

interest due: Officially approved by the Study Group on Accounting Terminology (SGAT).

Key term(s)
  • interest falling due

French

Domaine(s)
  • Prêts et emprunts
  • Comptabilité publique
  • Comptabilité générale
  • Commerce extérieur
DEF

Intérêts de la dette obligataire, payables par coupons, mais pas encore versés parce que les coupons n'ont pas été présentés à l'encaissement.

OBS

Les intérêts sont également dits échus lorsqu'ils sont payables par chèques et qu'à la date de paiement, les chèques n'ont pas encore été émis.

OBS

intérêts échus : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.

Key term(s)
  • intérêt échu
  • intérêt exigible

Spanish

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

Record 2 2013-04-18

English

Subject field(s)
  • PAJLO
  • Property Law (common law)
CONT

S. 12(7.1) was added to provide that if an applicant were to apply to bring the title to his land under the Act, subject to an outstanding interest or encumbrance, "e.g." a mortgage which he is assuming, then the application need not be accompanied by the consent of the holder of the encumbrance and no notice need be served on him. ("Overriding Interests to Real Property in New Brunswick", 1987, Annex "O").

French

Domaine(s)
  • PAJLO
  • Droit des biens et de la propriété (common law)
OBS

intérêt subsistant : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).

Spanish

Save record 2

Record 3 2003-02-17

English

Subject field(s)
  • Loans

French

Domaine(s)
  • Prêts et emprunts

Spanish

Save record 3

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