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OUTSTANDING LOANS [1 record]

Record 1 2013-11-26

English

Subject field(s)
  • Government Accounting
  • Loans
DEF

Financial asset of a government (the lender) represented by a promise by a borrower to repay a specific amount, at a specified time or times, or on demand, usually with interest but not necessarily.

Key term(s)
  • outstanding loans
  • loans outstanding
  • loans receivable

French

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

Actif financier du gouvernement (agissant en qualité de prêteur) lié à la promesse faite par un emprunteur de rembourser un certain montant à un ou des moments précis ou sur demande, montant auquel s'ajoutent généralement des intérêts.

OBS

encours : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).

Key term(s)
  • prêts en cours
  • encours de prêt

Spanish

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