TERMIUM Plus®

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UNPAID OBLIGATION [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-09-21

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management
  • Loans
CONT

An unpaid obligation is a fiscal encumbrance which the subgrantee is legally obligated to pay because it has ordered something, or has entered into a subcontract for some service, but which has not yet been paid for at the end of the quarter.

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière
  • Prêts et emprunts
CONT

Au moment du défaut, seulement 50 $ avaient été avancés à la personne (le montant de l'obligation impayée était dont de 50 $).

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Gestión presupuestaria y financiera
  • Préstamos
Save record 1

Record 2 1999-10-15

English

Subject field(s)
  • Foreign Trade
  • Cargo (Water Transport)
  • Customs and Excise
CONT

ICC-Incoterms 1990 : Delivered Ex Quay(duty paid) "means that the seller fulfils his obligation to deliver when he has made the goods available to the buyer on the quay(wharf) at the named port of destination, cleared for importation. The seller has to bear all risks and costs including duties, taxes and other charges of delivering the goods thereto. This term should not be used if the seller is unable directly or indirectly to obtain the import licence. If the parties wish the buyer to clear the goods for importation and pay the duty the words "duty unpaid" should be used instead of "duty paid". If the parties wish to exclude from the seller's obligations some of the costs payable upon importation of the goods(such as value added tax(VAT), this should be made clear by adding words to this effect :"Delivered ex quay, VAT unpaid... named port of destination) ". This term can only be used for sea or inland waterway transport.

French

Domaine(s)
  • Commerce extérieur
  • Cargaisons (Transport par eau)
  • Douanes et accise
CONT

Dans le commerce international, il existe deux types de condition «à quai», à savoir : «à quai, dédouané» ou «à quai (droits acquittés)» et «à quai, non dédouané» ou «à quai (droits non acquittés)»; dans le premier cas, toute taxe ou droit de douane devant être acquitté lors et du fait de l'importation de la marchandise est à la charge du vendeur; dans le dernier cas, la responsabilité de dédouaner la marchandise en vue de son importation incombe à l'acheteur et non au vendeur.

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Cargamento (Transporte por agua)
  • Aduana e impuestos internos
Save record 2

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