TERMIUM Plus®

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

PREMIUM DISCOUNT EXCHANGE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1985-10-07

English

Subject field(s)
  • Government Accounting
DEF

A budgetary account to record the gains and losses resulting from the translation into Canadian currency of assets and liabilities denominated in foreign currencies.

OBS

premium and discount on exchange: Officially approved by the Study Group on Accounting Terminology (SGAT).

French

Domaine(s)
  • Comptabilité publique
DEF

Compte budgétaire qui enregistre les pertes et les profits produits par la conversion, en monnaie canadienne, d'éléments d'actif et de passif libellés en devises.

OBS

pertes et bénéfices de change : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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