TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AMORTIZED ACCOUNT [2 records]
Record 1 - internal organization data 1990-09-14
Record 1, English
Record 1, Subject field(s)
- Finance
Record 1, Main entry term, English
- amortized account 1, record 1, English, amortized%20account
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Finances
Record 1, Main entry term, French
- compte amorti
1, record 1, French, compte%20amorti
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1989-01-27
Record 2, English
Record 2, Subject field(s)
- Investment
Record 2, Main entry term, English
- disposal of equity securities
1, record 2, English, disposal%20of%20equity%20securities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- equity security disposal 2, record 2, English, equity%20security%20disposal
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The Bank manages, for its own account, a portfolio of debt and equity securities. For accounting purposes, gains and losses on the disposal of equity securities are recorded in the period in which they occur while bond disposal gains and losses are amortized to earnings over a five-year period. 3, record 2, English, - disposal%20of%20equity%20securities
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
Record 2, Main entry term, French
- cession de titres de participation
1, record 2, French, cession%20de%20titres%20de%20participation
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- aliénation de titres de participation 2, record 2, French, ali%C3%A9nation%20de%20titres%20de%20participation
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La Banque gère, pour son propre compte, un portefeuille de titres de dette et de participation. De point de vue comptable, les gains et les pertes sur cession de titres de participation sont constatés au cours de la période où ils sont réalisés, tandis que les gains et les pertes sur cession d'obligations sont amortis sur cinq ans. 3, record 2, French, - cession%20de%20titres%20de%20participation
Record 2, Spanish
Record 2, Textual support, Spanish
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