TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
GAIN LOSS EXCHANGE [4 records]
Record 1 - internal organization data 1999-05-07
Record 1, English
Record 1, Subject field(s)
- Accounting
- Currency and Foreign Exchange
Record 1, Main entry term, English
- unrealized exchange gains or losses
1, record 1, English, unrealized%20exchange%20gains%20or%20losses
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- unrealized exchange gain/loss 2, record 1, English, unrealized%20exchange%20gain%2Floss
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An amount that results from the translation of monetary assets and liabilities relating to foreign currency transactions and from the translation of foreign currency financial statements. 2, record 1, English, - unrealized%20exchange%20gains%20or%20losses
Record number: 1, Textual support number: 1 OBS
Compare with "realized exchange gains or losses". 3, record 1, English, - unrealized%20exchange%20gains%20or%20losses
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Politique monétaire et marché des changes
Record 1, Main entry term, French
- écarts de conversion
1, record 1, French, %C3%A9carts%20de%20conversion
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- profits ou pertes sur change non réalisés 1, record 1, French, profits%20ou%20pertes%20sur%20change%20non%20r%C3%A9alis%C3%A9s
correct
- gains ou pertes de change non réalisés 1, record 1, French, gains%20ou%20pertes%20de%20change%20non%20r%C3%A9alis%C3%A9s
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Profits ou pertes résultant de redressements apportés aux éléments d'actif ou de passif monétaires résultant d'opérations conclues en monnaie étrangère, ou à la conversion des états financiers (ou comptes) d'un établissement situé dans un pays étranger, établis dans la monnaie de ce pays. 1, record 1, French, - %C3%A9carts%20de%20conversion
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-02-09
Record 2, English
Record 2, Subject field(s)
- Currency and Foreign Exchange
- Financial and Budgetary Management
Record 2, Main entry term, English
- exchange gain or loss
1, record 2, English, exchange%20gain%20or%20loss
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- exchange difference 2, record 2, English, exchange%20difference
correct
- foreign exchange gain or loss 2, record 2, English, foreign%20exchange%20gain%20or%20loss
correct
- translation adjustment 2, record 2, English, translation%20adjustment
correct
- translation gain or loss 2, record 2, English, translation%20gain%20or%20loss
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Gain or loss in local currency from holding net foreign monetary items during a period in which the exchange rate changes. 3, record 2, English, - exchange%20gain%20or%20loss
Record number: 2, Textual support number: 1 OBS
exchange gain or loss : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 2, English, - exchange%20gain%20or%20loss
Record 2, French
Record 2, Domaine(s)
- Politique monétaire et marché des changes
- Gestion budgétaire et financière
Record 2, Main entry term, French
- profit ou perte sur change
1, record 2, French, profit%20ou%20perte%20sur%20change
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- gain ou perte de change 1, record 2, French, gain%20ou%20perte%20de%20change
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Profit ou perte découlant de la conversion en monnaie nationale (ou autre monnaie de présentation) des états financiers (ou comptes) d'un établissement étranger établis en monnaie étrangère, ou découlant du règlement ou de la conversion des éléments d'actif ou de passif de l'entité résultant d'opérations conclues en monnaie étrangère. 1, record 2, French, - profit%20ou%20perte%20sur%20change
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Política monetaria y mercado de cambios
- Gestión presupuestaria y financiera
Record 2, Main entry term, Spanish
- diferencias de cambio
1, record 2, Spanish, diferencias%20de%20cambio
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Pérdidas o ganancias que se producen en operaciones de cambio de divisa extranjera, o al efectuar en la realidad una operación a un tipo de cambio distinto del previsto. 1, record 2, Spanish, - diferencias%20de%20cambio
Record number: 2, Textual support number: 1 OBS
diferencias de cambio: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 2, Spanish, - diferencias%20de%20cambio
Record 3 - internal organization data 1998-08-28
Record 3, English
Record 3, Subject field(s)
- Currency and Foreign Exchange
- Investment
Record 3, Main entry term, English
- realized exchange gain/loss
1, record 3, English, realized%20exchange%20gain%2Floss
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- realized exchange gains or losses 2, record 3, English, realized%20exchange%20gains%20or%20losses
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A gain or loss resulting from the settlement of foreign currency receivables or payables, or from the conversion of currency, at rates that differ from those at which such items are originally recorded. 1, record 3, English, - realized%20exchange%20gain%2Floss
Record 3, French
Record 3, Domaine(s)
- Politique monétaire et marché des changes
- Investissements et placements
Record 3, Main entry term, French
- différences de change
1, record 3, French, diff%C3%A9rences%20de%20change
correct, feminine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
- profits ou pertes sur change réalisés 1, record 3, French, profits%20ou%20pertes%20sur%20change%20r%C3%A9alis%C3%A9s
correct, plural
- gains ou pertes de change réalisés 1, record 3, French, gains%20ou%20pertes%20de%20change%20r%C3%A9alis%C3%A9s
correct, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Profits ou pertes résultant du règlement de sommes à recevoir ou à payer en monnaie étrangère, ou de l'échange de devises à un cours différent de celui auquel ces sommes avaient été comptabilisées ou ces devises acquises. 1, record 3, French, - diff%C3%A9rences%20de%20change
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1997-02-20
Record 4, English
Record 4, Subject field(s)
- Government Accounting
Record 4, Main entry term, English
- gain or loss on exchange
1, record 4, English, gain%20or%20loss%20on%20exchange
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A budgetary account established to record the gains and losses resulting from the translation into Canadian currency of assets and liabilities denominated in foreign currencies. 1, record 4, English, - gain%20or%20loss%20on%20exchange
Record 4, French
Record 4, Domaine(s)
- Comptabilité publique
Record 4, Main entry term, French
- gain ou perte de change
1, record 4, French, gain%20ou%20perte%20de%20change
correct
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Compte budgétaire dans lequel on enregistre les pertes et les gains produits par la conversion, en monnaie canadienne, d'éléments d'actif et de passif libellés en devises. 1, record 4, French, - gain%20ou%20perte%20de%20change
Record 4, Spanish
Record 4, Textual support, Spanish
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