TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

HEDGING PRINCIPLE [1 record]

Record 1 2010-05-27

English

Subject field(s)
  • Financial and Budgetary Management
CONT

[The] matching principle consists of matching the profile of assets (duration, currencies, fixed rate/floating rate) with the profile of liabilities, so that cash outflows are matched by the cash inflows.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Règle de base en matière de financement qui veut que les capitaux utilisés pour financer l'acquisition d'une immobilisation, de marchandises ou de tout autre bien doivent pouvoir rester à la disposition de l'entité pendant un temps qui correspond au moins à celui de la durée de l'immobilisation, des marchandises ou du bien que ces capitaux ont permis d'acquérir.

OBS

Selon ce principe, les biens à long terme doivent être financés au moyen de capitaux permanents alors que les éléments de l'actif à court terme peuvent l'être au moyen de fonds obtenus à court terme.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: