TERMIUM Plus®

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

AMORTIZE [9 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-04-28

English

Subject field(s)
  • Actuarial Practice
CONT

Partial solvency. A plan may, however, be partly solvent provided the amount to be funded to ensure the solvency of the plan is offset by the value, at the date of the actuarial valuation, of 1) the amounts required to amortize any initial unfunded actuarial liability; 2) the amounts required to amortize any other unfunded liability over a period of five years after that date; 3) the remaining amounts required to amortize an amount determined pursuant to subparagraph 4 at the time of a previous actuarial valuation; 4) the difference between the assets, plus the amounts referred to in subparagraphs 1 to 3, and the liabilities.

French

Domaine(s)
  • Actuariat
CONT

Solvabilité partielle. Il peut cependant être partiellement solvable à condition que le manque d'actif nécessaire pour être solvable soit comblé par la valeur, à la date de l'évaluation actuarielle: 1° des montants qui restent à verser pour amortir tout déficit actuariel initial; 2° des montants prévus pour amortir, au cours des cinq ans qui suivent cette date, tout autre déficit actuariel; 3° des montants qui restent à verser pour amortir une somme déterminée en application du paragraphe 4° lors d'une évaluation actuarielle antérieure; 4° de la différence entre l'actif, additionné des montants visés aux paragraphes 1° à 3°, et le passif.

Spanish

Save record 1

Record 2 2001-01-16

English

Subject field(s)
  • Negotiable Instruments (Commercial Law)
  • Loans

French

Domaine(s)
  • Effets de commerce (Droit)
  • Prêts et emprunts
CONT

Amortir une dette, l'éteindre par une série de paiements successifs.

Spanish

Campo(s) temático(s)
  • Instrumentos negociables (Derecho mercantil)
  • Préstamos
DEF

Pagar la cantidad correspondiente a cada uno de los vencimientos de una venta o un préstamo a plazos.

Save record 2

Record 3 2000-10-23

English

Subject field(s)
  • Life Insurance
  • Investment
CONT

Gains and losses arising on sale of fixed-term portfolio investments held by life insurance enterprises should be amortized to income over the remaining term to maturity of the investments sold.

French

Domaine(s)
  • Assurance sur la vie
  • Investissements et placements
CONT

Les gains et les pertes découlant de la vente de placements de portefeuille à échéance déterminée détenus par des entreprises d'assurance-vie doivent être amortis sur la période qui reste jusqu'à l'échéance des placements vendus.

Spanish

Campo(s) temático(s)
  • Seguro de vida
  • Inversiones
Save record 3

Record 4 1998-09-04

English

Subject field(s)
  • Loans
  • Economic Planning
  • Financial and Budgetary Management
DEF

To retire (debt) over a period of years.

CONT

The mortgage money was advanced by a nearby life-insurance company and was to be amortized or paid off in instalments over a period of 20 years ...

French

Domaine(s)
  • Prêts et emprunts
  • Planification économique
  • Gestion budgétaire et financière
DEF

Éteindre (une dette) par amortissement financier.

OBS

Amortissement financier : extinction graduelle d'une dette.

Spanish

Campo(s) temático(s)
  • Préstamos
  • Planificación económica
  • Gestión presupuestaria y financiera
Save record 4

Record 5 1998-06-26

English

Subject field(s)
  • Foreign Trade
DEF

A lease involving payment over an obligatory period of specified sums sufficient in total to amortize the capital outlay of the lessor and give some profit. In other words, the lessee pays the full value of the asset.

French

Domaine(s)
  • Commerce extérieur
Key term(s)
  • contrat de location financement

Spanish

Campo(s) temático(s)
  • Comercio exterior
Save record 5

Record 6 1998-05-14

English

Subject field(s)
  • Economic Planning
  • Financial and Budgetary Management
DEF

The annual payment that will repay a loan of 1 currency unit in x years with compound interest on the unpaid balance. The reciprocal of the present worth of an annuity factor. Generally obtained from a set of compounding and discounting tables. This factor permits calculating the equal installments necessary to repay(amortize) a loan over a given period at a stated interest rate. The total payment is a varying combination of both interest and repayment(amortization) of principal.

French

Domaine(s)
  • Planification économique
  • Gestion budgétaire et financière

Spanish

Campo(s) temático(s)
  • Planificación económica
  • Gestión presupuestaria y financiera
DEF

Es el pago anual que reembolsará un préstamo de una unidad monetaria en x años, con interés compuesto sobre el saldo impagado. Es el recíproco del valor actual de una anualidad constante. Se obtiene, en general, de un conjunto de tablas de interés compuesto y de descuento. Este factor permite calcular los pagos iguales necesarios para reembolsar (amortizar) un préstamo en el curso de un período determinado a una tasa fija de interés. El pago total es una combinación variada de interés y reembolso (amortización) del principal.

Save record 6

Record 7 1996-10-03

English

Subject field(s)
  • Accounting
CONT

He looked upon a fixturing allowance as analogous to government assistance for the acquisition of fixed assets. The amount of such assistance could be deducted from the cost of related fixed assets or otherwise the amount could be deferred and amortized to income on the same basis as the related assets are depreciated.

CONT

This deferred charge would be amortized to income as appropriate.

French

Domaine(s)
  • Comptabilité
DEF

Passer en charges graduellement sur un certain nombre d'exercices, généralement de manière systématique et logique, le coût d'un élément d'actif dont les avantages s'étendent sur plusieurs exercices.

CONT

[...] la charge reportée sera amortie par imputation aux résultats.

Spanish

Save record 7

Record 8 1996-06-24

English

Subject field(s)
  • Data Banks and Databases
  • Special-Language Phraseology
  • Finance

French

Domaine(s)
  • Banques et bases de données
  • Phraséologie des langues de spécialité
  • Finances
OBS

Source(s) : ORACLE

Spanish

Save record 8

Record 9 1987-05-04

English

Subject field(s)
  • Economics
OBS

Source: New Directions for the Financial Sector, p. 34. Department of Finance Canada, 1986.

French

Domaine(s)
  • Économique
OBS

Source : Le secteur financier : nouvelles directions, p. 36. Ministère des Finances Canada, 1986.

Spanish

Save record 9

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