TERMIUM Plus®

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

off-balance sheet liability [1 record]

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
  • Financial and Budgetary Management
DEF

[An] item not reported in the body of the financial statements as a liability but possibly requiring future payment or services.

OBS

Off-balance sheet liabilities include litigation, guarantees of future performance and renegotiation of claims under a government contract.

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

French

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

Engagement qui n’est pas présenté comme passif dans le bilan, même s’il est susceptible d’entraîner un règlement futur de la part de l’entité, par exemple une garantie ou caution donnée ou un effet circulant sous l’endos de l’entité.

CONT

Un engagement hors bilan constitue généralement pour l’entité un passif éventuel ou potentiel représentant l’obligation qu’aurait l’entité envers le tiers en cas d’exécution de l’engagement.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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