TERMIUM Plus®
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FUTURE-ORIENTED FINANCIAL INFORMATION [2 records]
Record 1 - internal organization data 2024-10-31
Record 1, English
Record 1, Subject field(s)
- Finance
- Financial Accounting
Record 1, Main entry term, English
- forward-looking information
1, record 1, English, forward%2Dlooking%20information
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Forward-looking information is broadly defined by securities regulators as "disclosure regarding possible events, conditions or financial performance that is based on assumptions about future economic conditions and courses of action and includes future-oriented financial information with respect to prospective financial performance, financial position or cash fows that is presented either as a forecast or a projection. 1, record 1, English, - forward%2Dlooking%20information
Record 1, Key term(s)
- forward looking information
Record 1, French
Record 1, Domaine(s)
- Finances
- Comptabilité générale
Record 1, Main entry term, French
- information prospective
1, record 1, French, information%20prospective
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les autorités en valeurs mobilières font une définition assez large de l'information prospective, à savoir : «toute information sur un événement, une situation ou une performance financière possibles établie sur le fondement d'hypothèses concernant les conditions économiques et les lignes de conduite futures, notamment l'information financière prospective présentée à titre de prévision ou de projection sur la performance financière future, la situation financière future ou les flux de trésorerie futurs». 1, record 1, French, - information%20prospective
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-02-17
Record 2, English
Record 2, Subject field(s)
- Management Operations (General)
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- forecasts
1, record 2, English, forecasts
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Future-oriented financial information based on management's most probable assumptions. 2, record 2, English, - forecasts
Record 2, French
Record 2, Domaine(s)
- Opérations de la gestion (Généralités)
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- prévisions
1, record 2, French, pr%C3%A9visions
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Informations financières prospectives fondées sur les hypothèses les plus probables de la direction. 2, record 2, French, - pr%C3%A9visions
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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