TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
off-balance sheet asset [1 record]
Record 1 - internal organization data 2010-08-19
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- off-balance sheet asset
1, record 1, English, off%2Dbalance%20sheet%20asset
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[An] item representing a resource of the entity or something expected to have future economic benefit … not shown on the balance sheet. 2, record 1, English, - off%2Dbalance%20sheet%20asset
Record number: 1, Textual support number: 1 OBS
[Off-balance sheet assets] include a tax loss carryforward benefit, a purchase contract for an item at a price significantly less than the going rate, anticipated rebates, and a contingent asset (as when the entity may receive a payment if a certain event occurs). 2, record 1, English, - off%2Dbalance%20sheet%20asset
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 1, Main entry term, French
- droit hors bilan
1, record 1, French, droit%20hors%20bilan
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- engagement reçu 1, record 1, French, engagement%20re%C3%A7u
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Droit qui n’est pas présenté comme actif dans le bilan, même s’il est susceptible de procurer à l’entité des avantages économiques futurs, par exemple une garantie ou caution reçue, un contrat d’approvisionnement aux conditions fort avantageuses et une économie d’impôts découlant du report en avant de pertes fiscales dont la réalisation est plus improbable que probable. 1, record 1, French, - droit%20hors%20bilan
Record number: 1, Textual support number: 1 CONT
Un droit hors bilan constitue généralement un actif éventuel ou potentiel pour l'entité, c'est-à-dire un droit de créance que l'entité pourrait détenir sur le tiers en cas d'exécution de l'engagement ou de réalisation du droit. 1, record 1, French, - droit%20hors%20bilan
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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