TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
INDIVIDUAL FINANCIAL STATEMENT [6 records]
Record 1 - internal organization data 2024-07-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- financial statement line item
1, record 1, English, financial%20statement%20line%20item
correct
Record 1, Abbreviations, English
- FSLI 2, record 1, English, FSLI
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... when an entity changes an accounting policy, it must disclose the amount of the adjustment to each financial statement line item affected for the current period. 3, record 1, English, - financial%20statement%20line%20item
Record number: 1, Textual support number: 1 OBS
A single line item or individual element of a financial statement(balance sheet or income statement), representing a class of transactions, account balance, or other disclosure, e. g., accounts receivable, or interest expense. 2, record 1, English, - financial%20statement%20line%20item
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- poste des états financiers
1, record 1, French, poste%20des%20%C3%A9tats%20financiers
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] lorsqu'une entité modifie une méthode comptable, elle doit fournir le montant de l'ajustement apporté à chaque poste des états financiers qui est touché pour la période considérée. 2, record 1, French, - poste%20des%20%C3%A9tats%20financiers
Record number: 1, Textual support number: 1 OBS
Poste unique ou élément individuel des états financiers (bilan ou état des résultats) représentant une catégorie d'opérations, le solde d'un compte ou d'autres informations à fournir (p. ex. créances ou intérêts débiteurs). 3, record 1, French, - poste%20des%20%C3%A9tats%20financiers
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-04-05
Record 2, English
Record 2, Subject field(s)
- Titles of Forms
- Bankruptcy
Universal entry(ies) Record 2
Record 2, Main entry term, English
- Monthly family income and expense statement and information(or amended information) concerning the financial situation of the individual bankrupt
1, record 2, English, Monthly%20family%20income%20and%20expense%20statement%20and%20information%28or%20amended%20information%29%20concerning%20the%20financial%20situation%20of%20the%20individual%20bankrupt
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Title of a form of the Office of the Superintendent of Bankruptcy Canada (OSB), Industry Canada. Form under the Bankruptcy and Insolvency Act, number 65. 1, record 2, English, - Monthly%20family%20income%20and%20expense%20statement%20and%20information%28or%20amended%20information%29%20concerning%20the%20financial%20situation%20of%20the%20individual%20bankrupt
Record 2, French
Record 2, Domaine(s)
- Titres de formulaires administratifs
- Faillites
Entrée(s) universelle(s) Record 2
Record 2, Main entry term, French
- État mensuel des revenus et dépenses de l'unité familiale et Information (ou information modifiée) concernant la situation financière d'un failli particulier
1, record 2, French, %C3%89tat%20mensuel%20des%20revenus%20et%20d%C3%A9penses%20de%20l%27unit%C3%A9%20familiale%20et%20Information%20%28ou%20information%20modifi%C3%A9e%29%20concernant%20la%20situation%20financi%C3%A8re%20d%27un%20failli%20particulier
correct, masculine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Titre d'un formulaire du Bureau du surintendant des faillites Canada (BSF), Industrie Canada. Formulaire de la Loi sur la faillite et l'insolvabilité, numéro 65. 1, record 2, French, - %C3%89tat%20mensuel%20des%20revenus%20et%20d%C3%A9penses%20de%20l%27unit%C3%A9%20familiale%20et%20Information%20%28ou%20information%20modifi%C3%A9e%29%20concernant%20la%20situation%20financi%C3%A8re%20d%27un%20failli%20particulier
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-08-20
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- personal balance sheet
1, record 3, English, personal%20balance%20sheet
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A financial statement of an individual or a family that lists assets, liabilities and net worth at a specific date. 2, record 3, English, - personal%20balance%20sheet
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- bilan personnel
1, record 3, French, bilan%20personnel
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
État financier établi par un particulier ou, par extension, par un couple ou une famille, pour rendre compte de sa situation financière et de son patrimoine à une date donnée. 1, record 3, French, - bilan%20personnel
Record number: 3, Textual support number: 1 OBS
Le bilan fournit des renseignements sur les biens et droits que possède le particulier, le couple ou la famille et sur ses emprunts et dettes, c'est-à-dire son actif et son passif et, partant, sa valeur nette patrimoniale à une date données. 1, record 3, French, - bilan%20personnel
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2008-03-26
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
Record 4, Main entry term, English
- individual financial statements
1, record 4, English, individual%20financial%20statements
correct, plural
Record 4, Abbreviations, English
Record 4, Synonyms, English
- individual accounts 2, record 4, English, individual%20accounts
correct, plural
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The financial statements of each company (parent and affiliates), as opposed to the consolidated financial statements for the group. 3, record 4, English, - individual%20financial%20statements
Record 4, Key term(s)
- individual financial statement
- individual account
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
Record 4, Main entry term, French
- états financiers individuels
1, record 4, French, %C3%A9tats%20financiers%20individuels
correct, masculine noun, plural
Record 4, Abbreviations, French
Record 4, Synonyms, French
- comptes individuels 1, record 4, French, comptes%20individuels
correct, masculine noun, plural
- comptes sociaux 1, record 4, French, comptes%20sociaux
correct, masculine noun, plural
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
États financiers établis par chaque société (mère et filiale), par opposition aux états financiers consolidés pour l'ensemble du groupe. 1, record 4, French, - %C3%A9tats%20financiers%20individuels
Record 4, Key term(s)
- état financier individuel
- compte individuel
- compte social
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2008-03-07
Record 5, English
Record 5, Subject field(s)
- Financial Accounting
Record 5, Main entry term, English
- personal financial statements
1, record 5, English, personal%20financial%20statements
correct, plural
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
Financial statements of an individual or family, frequently limited to a statement of assets and liabilities. 2, record 5, English, - personal%20financial%20statements
Record 5, Key term(s)
- personal financial statement
Record 5, French
Record 5, Domaine(s)
- Comptabilité générale
Record 5, Main entry term, French
- états financiers personnels
1, record 5, French, %C3%A9tats%20financiers%20personnels
correct, masculine noun, plural
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
États financiers d'un particulier ou, par extension, d'un couple ou d'une famille, qui se limitent le plus souvent à un bilan personnel, mais incluent parfois d'autres états, par exemple un état des revenus et dépenses ou un état de flux de trésorerie et un état de l'évolution de la valeur nette patrimoniale. 1, record 5, French, - %C3%A9tats%20financiers%20personnels
Record 5, Key term(s)
- état financier personnel
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2005-03-24
Record 6, English
Record 6, Subject field(s)
- Titles of Reports
- Statistical Surveys
Record 6, Main entry term, English
- Air Carrier Operations in Canada Quarterly Survey
1, record 6, English, Air%20Carrier%20Operations%20in%20Canada%20Quarterly%20Survey
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
A survey of Statistics Canada, number 2712. The survey collects both financial data(balance sheet, revenue and expenses statement) and operating data(hours flown, passenger-kilometers, goods tonne-kilometers, etc) from the Canadian air transport industry. The data are used by Transport Canada and the Canadian Transportation Agency for measuring growth and performance of the industry, and the impact of regulatory reform. The information is also used by Statistics Canada as input to the Canadian System of National Accounts and by individual carriers for measuring company performance relative to their competitors. 1, record 6, English, - Air%20Carrier%20Operations%20in%20Canada%20Quarterly%20Survey
Record 6, Key term(s)
- ACOCQS
- Survey on Air Carrier Operations in Canada
Record 6, French
Record 6, Domaine(s)
- Titres de rapports
- Sondages et enquêtes (Statistique)
Record 6, Main entry term, French
- Enquête trimestrielle sur les opérations des transporteurs aériens au Canada
1, record 6, French, Enqu%C3%AAte%20trimestrielle%20sur%20les%20op%C3%A9rations%20des%20transporteurs%20a%C3%A9riens%20au%20Canada
correct, feminine noun, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Une enquête de Statistique Canada, numéro 2712. Cette enquête recueille des données financières (bilan, état des revenus et dépenses) et d'exploitation (heures de vol, passagers-kilomètres, marchandises tonnes-kilomètres, ect.) auprès de l'industrie canadienne des transports aériens. Transports Canada et l'Office national des transports utilisent cette information pour mesurer la croissance et la performance de l'industrie, ainsi que l'incidence de la réforme réglementaire. Cette information est aussi utilisée par Statistique Canada comme entrées dans le Système canadien de comptabilité nationale et par les transporteurs individuels pour évaluer la performance de leur entreprise par rapport à leurs compétiteurs. 1, record 6, French, - Enqu%C3%AAte%20trimestrielle%20sur%20les%20op%C3%A9rations%20des%20transporteurs%20a%C3%A9riens%20au%20Canada
Record 6, Key term(s)
- Enquête sur les opérations des transporteurs aériens au Canada
Record 6, Spanish
Record 6, Textual support, Spanish
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:


