TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMFORT LETTER [5 records]
Record 1 - internal organization data 2016-12-09
Record 1, English
Record 1, Subject field(s)
- Law of Contracts (common law)
- Foreign Trade
Record 1, Main entry term, English
- letter of comfort
1, record 1, English, letter%20of%20comfort
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- comfort letter 2, record 1, English, comfort%20letter
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A statement, usually in letter form, that is given in place of a formal guarantee by a bank or other commercial entity to attest to the creditworthiness or reputation of another. 3, record 1, English, - letter%20of%20comfort
Record 1, French
Record 1, Domaine(s)
- Droit des contrats (common law)
- Commerce extérieur
Record 1, Main entry term, French
- lettre de confort
1, record 1, French, lettre%20de%20confort
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- lettre d'intention 2, record 1, French, lettre%20d%27intention
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Lettre par laquelle un organisme parraine une entité qu'elle contrôle ou une entreprise cliente de premier ordre pour l'obtention ou le maintien d'un crédit. Elle constitue un engagement moral d'assurer la bonne fin du crédit. 3, record 1, French, - lettre%20de%20confort
Record number: 1, Textual support number: 1 CONT
Les lettres de confort peuvent être définies comme étant des documents adressés par une société mère à la banque créancière de sa filiale, par lesquels la première, en des termes variables, mais choisis avec soin, «prodigue au destinataire des assurances quant aux engagements contractés à son égard par la société filiale» (Ph. Simler, Le cautionnement, Litec 1982, p. 31, no. 30). 4, record 1, French, - lettre%20de%20confort
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Derecho de contratos (common law)
- Comercio exterior
Record 1, Main entry term, Spanish
- carta de seguridades
1, record 1, Spanish, carta%20de%20seguridades
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Carta, que se da en vez de garantía formal por un banco u otra entidad comercial para atestiguar la capacidad crediticia, carácter o reputación de otra. 1, record 1, Spanish, - carta%20de%20seguridades
Record 2 - internal organization data 2010-11-04
Record 2, English
Record 2, Subject field(s)
- Financial Institutions
- Loans
Record 2, Main entry term, English
- comfort letter
1, record 2, English, comfort%20letter
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- letter of comfort 2, record 2, English, letter%20of%20comfort
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
In order to be of assistance to the bank, or another finance company, a parent company may offer to issue a letter of comfort for a loan offered to a subsidiary if the parent company is not willing to issue a guarantee. A letter of comfort is issued to a lending institution by the parent company. In this letter, the parent company acknowledges the approval of a subsidiary company's attempt for financing. It gives reassurance to the lending institution that the parent company is aware of the financing and approves it. 3, record 2, English, - comfort%20letter
Record 2, French
Record 2, Domaine(s)
- Institutions financières
- Prêts et emprunts
Record 2, Main entry term, French
- lettre de confort
1, record 2, French, lettre%20de%20confort
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- lettre d'intention 1, record 2, French, lettre%20d%27intention
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Lettre remise par une société mère à une banque dans le but de marquer son soutien à une filiale qui a effectué une opération financière, le plus souvent un emprunt. 1, record 2, French, - lettre%20de%20confort
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-11-04
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Stock Exchange
- Investment
Record 3, Main entry term, English
- comfort letter
1, record 3, English, comfort%20letter
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A letter to a securities regulatory authority in which an auditor conveys negative assurance as to unaudited financial statements contained in a prospectus, or as to draft financial statements, a financial forecast or a projection in a preliminary prospectus. 2, record 3, English, - comfort%20letter
Record number: 3, Textual support number: 1 OBS
Compare to "consent letter." 3, record 3, English, - comfort%20letter
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Bourse
- Investissements et placements
Record 3, Main entry term, French
- lettre d'accord présumé
1, record 3, French, lettre%20d%27accord%20pr%C3%A9sum%C3%A9
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
[Au Canada,] lettre adressée par l'auditeur à une autorité de réglementation des valeurs mobilières, comportant l'expression d'une assurance sous une forme négative à l'égard d'états financiers non audités et d'autres éléments d'information inclus dans un prospectus ou autre document d'information, ou encore d'états financiers non définitifs ou de prévisions ou de projections financières inclus dans un prospectus provisoire. 2, record 3, French, - lettre%20d%27accord%20pr%C3%A9sum%C3%A9
Record number: 3, Textual support number: 1 OBS
Ainsi, lorsque le prospectus contient des états financiers intermédiaires ou annuels non audités, le vérificateur est habituellement appelé à fournir aux autorités compétentes une lettre d'accord présumé dans laquelle il déclare, entre autres, qu'il n'a connaissance d'aucune modification importante qu'il serait nécessaire d'apporter à ces états financiers pour que ceux-ci soient conformes aux principes comptables généralement reconnus du Canada. 2, record 3, French, - lettre%20d%27accord%20pr%C3%A9sum%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2010-11-01
Record 4, English
Record 4, Subject field(s)
- Government Accounting
- Federal Administration
- Loans
Record 4, Main entry term, English
- comfort letter
1, record 4, English, comfort%20letter
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A letter used by the Government or a Crown corporation to guarantee loans. 1, record 4, English, - comfort%20letter
Record 4, French
Record 4, Domaine(s)
- Comptabilité publique
- Administration fédérale
- Prêts et emprunts
Record 4, Main entry term, French
- lettre d'accord
1, record 4, French, lettre%20d%27accord
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Lettre dans laquelle l'État ou une société d'État s'engage à garantir un prêt. 1, record 4, French, - lettre%20d%27accord
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2009-04-30
Record 5, English
Record 5, Subject field(s)
- Accounting
- Stock Exchange
- Investment
Record 5, Main entry term, English
- comfort letter
1, record 5, English, comfort%20letter
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
The exposure draft [of Auditor Assistance to Underwriters and Others] provides expanded guidance to auditors who are requested to provide assistance to an underwriter in connection with an offering of securities pursuant to an offering document. In particular, the exposure draft provides guidance to auditors on the preparation of "long form" comfort letters and on participation at due diligence meetings. 2, record 5, English, - comfort%20letter
Record 5, French
Record 5, Domaine(s)
- Comptabilité
- Bourse
- Investissements et placements
Record 5, Main entry term, French
- lettre de confort
1, record 5, French, lettre%20de%20confort
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Dans le cadre d'une opération de placement de titres effectuée au moyen d'un document de placement, lettre adressée par l'auditeur au placeur ou au conseil d'administration de l'émetteur, ou encore à une autre partie qui en fait la demande, dans le but de rassurer le destinataire sur certains points jugés importants pour l'enquête raisonnable que celui-ci est tenu d'effectuer au sujet des affaires de l'émetteur et du contenu du document de placement, et ainsi l'aider à s'acquitter de sa responsabilité de diligence raisonnable (due diligence). 2, record 5, French, - lettre%20de%20confort
Record 5, Spanish
Record 5, Textual support, Spanish
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