TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-09-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Investment
DEF

A hedge of the exposure to variability in cash flows that(i) is attributable to a particular risk associated with a recognized asset or liability(such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction and(ii) could affect profit or loss.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Investissements et placements
DEF

Couverture établie dans le but de réduire ou de compenser l'exposition à un risque particulier susceptible d'entraîner une variabilité des flux de trésorerie futurs associés à un actif ou à un passif, ou encore à une opération prévue.

Spanish

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