TERMIUM Plus®

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INTEREST ENCASHMENT [1 record]

Record 1 2015-02-20

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

When interest encashments exceed (fall short of) interest accruals in a given year, the government is faced with a cash requirement (source) which is recorded in the interest and debt accounts component of "other non-budgetary transactions".

French

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

Spanish

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