TERMIUM Plus®

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

on-balance sheet [1 record]

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Record 1 2011-07-22

English

Subject field(s)
  • Accounting
CONT

The following information should be disclosed in the notes to the financial statements for each category of derivative asset and liability: . the carrying amount for on-balance sheet derivative instruments; . the notional amounts for off-balance sheet derivative instruments ...[Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Comptabilité
CONT

Les renseignements ci-après doivent figurer dans les notes accompagnant les états financiers pour chaque catégorie d'actif et de passif liée à un instrument dérivé: . les frais de possession des instruments dérivés figurant au bilan; . les montants théoriques des instruments dérivés hors bilan [...] [Bureau du surintendant des institutions financières]

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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