TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ACCUMULATED SURPLUS [2 records]

Record 1 - external organization data 2019-07-19

English

Subject field(s)
  • Compartment - Royal Canadian Mounted Police (RCMP)

French

Domaine(s)
  • Tiroir - Gendarmerie royale du Canada (GRC)

Spanish

Save record 1

Record 2 2001-09-06

English

Subject field(s)
  • Public Sector Budgeting
  • Government Accounting
CONT

Since all government financial requirements must ultimately be met from taxes or other revenues, it is important to know the extent of existing financial obligations to be paid from future revenues. Two useful measures are : 1. Annual surplus or deficit ... 2. Accumulated surplus or deficit, which measures the extent of financial assets available to augment future revenue or the financial obligations to be paid from future revenue (respectively).

French

Domaine(s)
  • Budget des collectivités publiques
  • Comptabilité publique
DEF

Excédent de l'actif sur le passif d'un organisme sans but lucratif ou d'une administration publique. Il correspond au montant net des déficits et des excédents annuels de l'organisme ou de l'administration publique, depuis sa création, dans le cas où ce montant est positif.

Spanish

Campo(s) temático(s)
  • Presupuestación del sector público
  • Contabilidad pública
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