TERMIUM Plus®

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

TOTAL ACTIF [2 records]

Record 1 2007-07-16

English

Subject field(s)
  • Financial Accounting
  • Financial Institutions
DEF

For a financial institution, the aggregate of the book values of the assets shown on its balance sheet, augmented by the carrying value of certain off-balance-sheet commitments and contingencies and, for some purposes, reduced by intangibles such as goodwill.

French

Domaine(s)
  • Comptabilité générale
  • Institutions financières
DEF

Pour un établissement financier, somme des valeurs comptables des éléments d'actif présentés dans son bilan, augmentée de la valeur de certains engagements hors bilan et de certains actifs éventuels et diminuée de la valeur comptable de certains éléments d'actif incorporels, par exemple le fonds commercial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Instituciones financieras
Save record 1

Record 2 2000-09-14

English

Subject field(s)
  • Financial Accounting
DEF

The aggregate of the net book values of the assets shown on a balance sheet.

French

Domaine(s)
  • Comptabilité générale
DEF

Somme des valeurs comptables des éléments d'actif présentés dans le bilan d'une entité.

Spanish

Campo(s) temático(s)
  • Contabilidad general
Key term(s)
  • activo total
Save record 2

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