TERMIUM Plus®

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

OFF-BALANCE-SHEET ACTIVITIES [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-19

English

Subject field(s)
  • Accounting
DEF

off-balance sheet activities: The actions of an organization resulting in liabilities or contracts that are not reflected on the organization's balance sheet.

OBS

off-balance sheet activitiy: term usually used in the plural.

Key term(s)
  • off-balance-sheet activities

French

Domaine(s)
  • Comptabilité
DEF

activités hors bilan : Activités d'une entité donnant lieu à des engagements et à des contrats dont les montants ne figurent qu'en partie, ou pas du tout, au bilan.

OBS

activité hors bilan : terme habituellement utilisé au pluriel.

Key term(s)
  • activités hors bilan

Spanish

Save record 1

Record 2 2003-12-19

English

Subject field(s)
  • Banking
  • Financial and Budgetary Management
DEF

A bank's business, often fee-based, that generally does not involve booking assets and taking deposits. [Office of the Superintendent of Financial Institutions-Glossary].

Key term(s)
  • off-balance sheet activities
  • off-balance-sheet activity
  • off-balance-sheet activities

French

Domaine(s)
  • Banque
  • Gestion budgétaire et financière
DEF

Activité d'une banque, souvent moyennant des frais, qui ne concerne généralement ni la comptabilisation d'éléments d'actif ni les opérations sur dépôts. [Bureau du surintendant des institutions financières-Glossaire].

Key term(s)
  • activités hors bilan

Spanish

Campo(s) temático(s)
  • Operaciones bancarias
  • Gestión presupuestaria y financiera
Key term(s)
  • actividades no incluidas en el balance general
Save record 2

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