TERMIUM Plus®
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HEDGED LIABILITY [2 records]
Record 1 - internal organization data 1986-12-09
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Accounting
Record 1, Main entry term, English
- hedged liability
1, record 1, English, hedged%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
When used for hedging purposes, gains and losses on interest rate futures are deferred and recognized in income over the average expected remaining life of the hedged asset or liability. 1, record 1, English, - hedged%20liability
Record 1, French
Record 1, Domaine(s)
- Bourse
- Comptabilité
Record 1, Main entry term, French
- élément de passif couvert
1, record 1, French, %C3%A9l%C3%A9ment%20de%20passif%20couvert
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[Lorsque la banque utilise les opérations à terme sur les taux d'intérêt] à des fins de couverture, les gains et les pertes qui en résultent sont reportés et imputés au revenu sur le solde de la durée de vie prévue moyenne de l'élément d'actif ou de passif couvert. 1, record 1, French, - %C3%A9l%C3%A9ment%20de%20passif%20couvert
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1986-12-09
Record 2, English
Record 2, Subject field(s)
- Stock Exchange
- Accounting
Record 2, Main entry term, English
- hedged asset
1, record 2, English, hedged%20asset
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
When used for hedging purposes, gains and losses on interest rate futures are deferred and recognized in income over the average expected remaining life of the hedged asset or liability. 1, record 2, English, - hedged%20asset
Record 2, French
Record 2, Domaine(s)
- Bourse
- Comptabilité
Record 2, Main entry term, French
- élément d'actif couvert
1, record 2, French, %C3%A9l%C3%A9ment%20d%27actif%20couvert
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
[Lorsque la banque utilise les opérations à terme sur les taux d'intérêt] à des fins de couverture, les gains et les pertes qui en résultent sont reportés et imputés au revenu sur le solde de la durée de vie prévue moyenne de l'élément d'actif ou de passif couvert. 1, record 2, French, - %C3%A9l%C3%A9ment%20d%27actif%20couvert
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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