TERMIUM Plus®

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

REFINANCEMENT ENTREPRISE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-01-28

English

Subject field(s)
  • Loans
DEF

An adjustment in the capital structure of a limited company involving changes in the nature and amounts of the various classes of debt and, in some cases, share capital as well as other components of shareholders' equity; asset carrying values in the accounts remain unchanged.

French

Domaine(s)
  • Prêts et emprunts
DEF

Changement apporté à la composition des capitaux permanents d'une société et dont l'objet est de modifier la nature et le montant des divers titres d'emprunt ou dettes, et parfois du capital social et d'autres éléments des capitaux propres, sans toutefois changer la valeur comptable des éléments de l'actif.

OBS

En France et en Belgique, on applique aussi le terme refinancement aux opérations destinées à dégager des ressources pour financer les prêts consentis par les banques.

Spanish

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