TERMIUM Plus®

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SECURITIZED LOAN [1 record]

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Record 1 2012-04-02

English

Subject field(s)
  • Loans
CONT

The most significant effect [of the International Financial Reporting Standards adoption] relates to the inclusion of securitized loans on banks' balance sheet ...

French

Domaine(s)
  • Prêts et emprunts
CONT

Le principal changement apporté à la présentation des états financiers consiste à compter au bilan des banques et des caisses les prêts titrisés, même s'il s'agit, sur le plan légal, de créances vendues sur le marché sous forme de valeurs mobilières.

Spanish

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