TERMIUM Plus®
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BALANCE SHEET STRENGTHENING [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Taxation
Record 1, Main entry term, English
- general reserve
1, record 1, English, general%20reserve
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The retention of profits of the company in an account so named, for the purposes or expansion of the financial strengthening of the balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995]. 2, record 1, English, - general%20reserve
Record number: 1, Textual support number: 1 CONT
There are three ... less recent modifications to the strict cash basis of accounting. ... from time to time a general reserve for possible losses on loans, advances and other assets is created by a lump-sum charge to budgetary expenditure. 3, record 1, English, - general%20reserve
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Fiscalité
Record 1, Main entry term, French
- réserve générale
1, record 1, French, r%C3%A9serve%20g%C3%A9n%C3%A9rale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Réserves : Part du bénéfice de la société non distribuée aux actionnaires et inscrite au passif du bilan. On distingue : [...] la réserve générale, qui permet de mettre de côté une partie des bénéfices en année de prospérité afin de les distribuer en année moins favorable [...] 2, record 1, French, - r%C3%A9serve%20g%C3%A9n%C3%A9rale
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-03-31
Record 2, English
Record 2, Subject field(s)
- Accounting
- Finance
Record 2, Main entry term, English
- balance-sheet strengthening 1, record 2, English, balance%2Dsheet%20strengthening
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, Key term(s)
- balance sheet strengthening
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Finances
Record 2, Main entry term, French
- consolidation du bilan
1, record 2, French, consolidation%20du%20bilan
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source(s) : La réforme de la poste : un bon investissement. 1, record 2, French, - consolidation%20du%20bilan
Record 2, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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