TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ENGAGEMENT HORS BILAN [2 records]
Record 1 - internal organization data 2010-08-19
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- off-balance sheet liability
1, record 1, English, off%2Dbalance%20sheet%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[An] item not reported in the body of the financial statements as a liability but possibly requiring future payment or services. 2, record 1, English, - off%2Dbalance%20sheet%20liability
Record number: 1, Textual support number: 1 OBS
Off-balance sheet liabilities include litigation, guarantees of future performance and renegotiation of claims under a government contract. 2, record 1, English, - off%2Dbalance%20sheet%20liability
Record 1, Key term(s)
- off-balance-sheet liability
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 1, Main entry term, French
- engagement donné
1, record 1, French, engagement%20donn%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- engagement hors bilan 1, record 1, French, engagement%20hors%20bilan
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Engagement qui n’est pas présenté comme passif dans le bilan, même s’il est susceptible d’entraîner un règlement futur de la part de l’entité, par exemple une garantie ou caution donnée ou un effet circulant sous l’endos de l’entité. 1, record 1, French, - engagement%20donn%C3%A9
Record number: 1, Textual support number: 1 CONT
Un engagement hors bilan constitue généralement pour l’entité un passif éventuel ou potentiel représentant l’obligation qu’aurait l’entité envers le tiers en cas d’exécution de l’engagement. 1, record 1, French, - engagement%20donn%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-08-19
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- off-balance sheet commitment
1, record 2, English, off%2Dbalance%20sheet%20commitment
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
off-balance sheet commitment: term generally used in the plural. 2, record 2, English, - off%2Dbalance%20sheet%20commitment
Record 2, Key term(s)
- off-balance sheet commitments
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 2, Main entry term, French
- engagement hors bilan
1, record 2, French, engagement%20hors%20bilan
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
engagements hors bilan : Engagements conditionnels ou non définitifs donnés ou reçus par l'entité et qui n'apparaissent pas dans le bilan, même s'ils sont susceptibles d'entraîner des règlements futurs de la part de l'entité ou de procurer à cette dernière des avantages économiques futurs, au moment de la réalisation d'un événement ou d'une condition ayant comme conséquence l'exécution du recours ou de l'engagement en question. 2, record 2, French, - engagement%20hors%20bilan
Record number: 2, Textual support number: 1 OBS
engagement hors bilan : terme habituellement utilisé au pluriel. 3, record 2, French, - engagement%20hors%20bilan
Record 2, Key term(s)
- engagements hors bilan
Record 2, Spanish
Record 2, Textual support, Spanish
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