TERMIUM Plus®

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

ECART ACTUALISATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2025-02-28

English

Subject field(s)
  • Financial Accounting
  • Finance
CONT

Loans with significant concessionary terms are presented at face value discounted by the amount of the grant portion. The discount is amortized over the term of the loan using the effective rate interest method.

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Excédent du montant d'un ou plusieurs versements qui ne seront effectués ou touchés qu'ultérieurement sur la valeur actualisée, à une date donnée, de ce ou ces versements.

CONT

Les prêts assortis de conditions avantageuses importantes sont présentés à la valeur nominale actualisée pour tenir compte de la valeur de l'élément subvention. L'écart d'actualisation est amorti sur la durée des prêts selon la méthode de l'intérêt réel.

Spanish

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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