TERMIUM Plus®

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

AFFECTATION FONDS AMORTISSEMENT [1 record]

Record 1 1997-02-11

English

Subject field(s)
  • Stock Exchange
DEF

A portion of retained earnings appropriated for the purpose of providing an equity counterpart for assets being accumulated, sometimes in a separate sinking fund, for the retirement of an outstanding security.

French

Domaine(s)
  • Bourse
DEF

Partie des bénéfices non répartis qu'une société affecte à un compte de réserve dont le solde est généralement égal au fonds d'amortissement constitué en vue de rembourser des obligations.

Spanish

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