TERMIUM Plus®

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BALANCE APPROPRIATIONS [6 records]

Record 1 2016-05-24

English

Subject field(s)
  • Banking
  • Financial Accounting
OBS

A feature of the balance sheet is the grouping of the "Appropriations for Contingencies" and the "Shareholders’ Equity" accounts under the heading of "Capital and Reserves". This presentation recognizes that the appropriations accounts are actually allocations of retained earnings(...)

French

Domaine(s)
  • Banque
  • Comptabilité générale

Spanish

Save record 1

Record 2 1990-08-15

English

Subject field(s)
  • Investment
CONT

General Ledger : Collection and control of the financial data(cash and accrual) attributed to appropriations and the Supply Revolving Fund in the Supply and Services program to produce a Corporate Balance Sheet and a Revenue and Expenditure Statement which are also used to report to Public Accounts.

French

Domaine(s)
  • Investissements et placements

Spanish

Save record 2

Record 3 1989-01-25

English

Subject field(s)
  • Banking
  • Financial Accounting
CONT

At any year end, the accumulated balance of [the Tax-Allowable Appropriations] account in respect of eligible loans, together with the aggregate of all specific loan-loss provisions booked, may not exceed a "Prescribed Aggregate Reserve"(PAR) limit(...)

French

Domaine(s)
  • Banque
  • Comptabilité générale
OBS

Voir la section "RTP" du document CMFCB.

Spanish

Save record 3

Record 4 1987-07-29

English

Subject field(s)
  • Government Accounting

French

Domaine(s)
  • Comptabilité publique

Spanish

Save record 4

Record 5 1984-10-01

English

Subject field(s)
  • Finance
OBS

In the past ODA funds have come from two sources : current year appropriations and the undisbursed balance of previous year's non-lapsing appropriations.

French

Domaine(s)
  • Finances

Spanish

Save record 5

Record 6 1976-06-19

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale

Spanish

Save record 6

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