TERMIUM Plus®

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

five-year formula [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1989-06-12

English

Subject field(s)
  • Banking
  • Accounting
CONT

... the five-year formula [is] used by Canadian banks to calculate the provision for loan losses charged to income. Under the formula, the provision was based on the ratio of loss experience on loans for the five financial years, ending with the current year applied to the amount of loans at the end of the current financial year. The formula had the effect of smoothing the recognition of large loan losses in income.

French

Domaine(s)
  • Banque
  • Comptabilité

Spanish

Save record 1

Record 2 1988-12-23

English

Subject field(s)
  • Banking

French

Domaine(s)
  • Banque

Spanish

Save record 2

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