TERMIUM Plus®

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

back-to-back letter [1 record]

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Record 1 1996-02-28

English

Subject field(s)
  • Banking
CONT

Letters of credit issued on behalf of a counterparty back-to-back with letters of credit of which the counterparty is a beneficiary ("back-to-back" letters) should be reported as documentary letters of credit. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Banque
CONT

Les lettres de crédit émises au nom d'une contrepartie adossées à des lettres de crédit dont la contrepartie est bénéficiaire («lettres adossées») doivent être déclarées comme des ouvertures de crédit documentaires. [Bureau du surintendant des institutions financières].

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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