TERMIUM Plus®

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

OPERATING RESERVE [1 record]

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Alphabetical list of terms

Record 1 2012-01-16

English

Subject field(s)
  • Government Accounting
OBS

The operating reserve, which was used under the former system to meet cost overruns for approved programs, has been reduced significantly and will now serve primarily as a line of credit. The Treasury Board will manage the operating reserve and will give the highest priority to bridge-finance projects that will significantly increase productivity. In this regard, the Treasury Board will function as a banker and departments as borrowers who will have to repay these types of advances with interest.

PHR

Operating reserve allocation.

PHR

Allocation from the operating reserve.

French

Domaine(s)
  • Comptabilité publique
OBS

Sous l'ancien système, la réserve de fonctionnement servait à couvrir les dépassements de coûts des programmes prévus. Son rôle a été considérablement réduit; désormais, elle sera utilisée essentiellement comme ligne de crédit. Le Conseil du Trésor accordera la priorité aux projets à financement provisoire permettant d'augmenter nettement la productivité. À cet égard, le Conseil du Trésor jouera un rôle de banquier et les ministères seront des emprunteurs qui devront rembourser les avances plus les intérêts.

PHR

Affectation puisée dans la réserve de fonctionnement. Affectation puisée à même la réserve de fonctionnement. Affectation imputable sur la réserve de fonctionnement.

Spanish

Campo(s) temático(s)
  • Contabilidad pública
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