TERMIUM Plus®

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

INTERETS NON COMPTABILISES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-05-08

English

Subject field(s)
  • Financial Accounting
  • Loans
CONT

Nonaccrual assets are loans in which interest accruals have been suspended because full collection of principal is in doubt, or interest payments have not been made for a sustained period of time.

French

Domaine(s)
  • Comptabilité générale
  • Prêts et emprunts
DEF

Se dit d'un actif, habituellement un prêt, à l'égard duquel le détenteur a cessé de comptabiliser les intérêts courus et impayés parce qu'il existe un doute raisonnable quant à la possibilité de recouvrement ultime du capital et des intérêts.

OBS

Dans ce cas, les intérêts que rapporte l'actif ne seront dorénavant constatés que lorsqu'ils seront encaissés, et non lorsqu'ils seront acquis.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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