TERMIUM Plus®

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NHA-INSURED MORTGAGE-BACKED SECURITY [1 record]

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Record 1 1996-02-28

English

Subject field(s)
  • Banking
  • Phraseology
CONT

For issuer-servicers of NHA(National Housing Act)-insured mortgage-backed securities that present value and capitalize pinterest payments and float interest or whose NHA-MBS (mortgage-backed securities) are backed by fully open pools, the adoption of this accounting policy represents a change in accounting policy and is to be applied retroactively with the restatement of financial statements presented for comparative purposes and appropriate disclosures made in accordance with the recommendations in Section 1506 of the CICA Handbook. [Office of the Superintendent of Financial Institutions].

Key term(s)
  • NHA mortgage-backed security
  • National Housing Act mortgage-backed security

French

Domaine(s)
  • Banque
  • Phraséologie
CONT

Pour les émetteurs-administrateurs de titres hypothécaires LNH (Loi nationale sur l'habitation) qui actualisent et capitalisent les intérêts moratoires et l'intérêt flottant, ou dont les titres hypothécaires LNH s'appuient sur des blocs ouverts, l'adoption de cette nouvelle convention représente un changement de politique comptable et doit s'appliquer rétroactivement au moment de produire les nouveaux états financiers aux fins de comparaison et de faire la déclaration appropriée conformément aux recommandations figurant au chapitre 1506 du Manuel de 1'ICCA. [Bureau du surintendant des institutions financières].

Key term(s)
  • titre hypothécaire de la Loi nationale sur l'habitation

Spanish

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