TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
LETTER COMFORT [4 records]
Record 1 - internal organization data 2016-12-09
Record 1, English
Record 1, Subject field(s)
- Law of Contracts (common law)
- Foreign Trade
Record 1, Main entry term, English
- letter of comfort
1, record 1, English, letter%20of%20comfort
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- comfort letter 2, record 1, English, comfort%20letter
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A statement, usually in letter form, that is given in place of a formal guarantee by a bank or other commercial entity to attest to the creditworthiness or reputation of another. 3, record 1, English, - letter%20of%20comfort
Record 1, French
Record 1, Domaine(s)
- Droit des contrats (common law)
- Commerce extérieur
Record 1, Main entry term, French
- lettre de confort
1, record 1, French, lettre%20de%20confort
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- lettre d'intention 2, record 1, French, lettre%20d%27intention
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Lettre par laquelle un organisme parraine une entité qu'elle contrôle ou une entreprise cliente de premier ordre pour l'obtention ou le maintien d'un crédit. Elle constitue un engagement moral d'assurer la bonne fin du crédit. 3, record 1, French, - lettre%20de%20confort
Record number: 1, Textual support number: 1 CONT
Les lettres de confort peuvent être définies comme étant des documents adressés par une société mère à la banque créancière de sa filiale, par lesquels la première, en des termes variables, mais choisis avec soin, «prodigue au destinataire des assurances quant aux engagements contractés à son égard par la société filiale» (Ph. Simler, Le cautionnement, Litec 1982, p. 31, no. 30). 4, record 1, French, - lettre%20de%20confort
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Derecho de contratos (common law)
- Comercio exterior
Record 1, Main entry term, Spanish
- carta de seguridades
1, record 1, Spanish, carta%20de%20seguridades
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Carta, que se da en vez de garantía formal por un banco u otra entidad comercial para atestiguar la capacidad crediticia, carácter o reputación de otra. 1, record 1, Spanish, - carta%20de%20seguridades
Record 2 - internal organization data 2010-11-04
Record 2, English
Record 2, Subject field(s)
- Financial Institutions
- Loans
Record 2, Main entry term, English
- comfort letter
1, record 2, English, comfort%20letter
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- letter of comfort 2, record 2, English, letter%20of%20comfort
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
In order to be of assistance to the bank, or another finance company, a parent company may offer to issue a letter of comfort for a loan offered to a subsidiary if the parent company is not willing to issue a guarantee. A letter of comfort is issued to a lending institution by the parent company. In this letter, the parent company acknowledges the approval of a subsidiary company's attempt for financing. It gives reassurance to the lending institution that the parent company is aware of the financing and approves it. 3, record 2, English, - comfort%20letter
Record 2, French
Record 2, Domaine(s)
- Institutions financières
- Prêts et emprunts
Record 2, Main entry term, French
- lettre de confort
1, record 2, French, lettre%20de%20confort
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- lettre d'intention 1, record 2, French, lettre%20d%27intention
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Lettre remise par une société mère à une banque dans le but de marquer son soutien à une filiale qui a effectué une opération financière, le plus souvent un emprunt. 1, record 2, French, - lettre%20de%20confort
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-04-22
Record 3, English
Record 3, Subject field(s)
- Law of Contracts (common law)
Record 3, Main entry term, English
- letter of comfort
1, record 3, English, letter%20of%20comfort
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Terms and equivalent used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada. 1, record 3, English, - letter%20of%20comfort
Record 3, French
Record 3, Domaine(s)
- Droit des contrats (common law)
Record 3, Main entry term, French
- lettre d'assurance
1, record 3, French, lettre%20d%27assurance
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Terme et équivalent provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et services gouvernementaux Canada. 1, record 3, French, - lettre%20d%27assurance
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1993-06-30
Record 4, English
Record 4, Subject field(s)
- Business and Administrative Documents
- Federal Administration
Record 4, Main entry term, English
- letter of comfort 1, record 4, English, letter%20of%20comfort
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Écrits commerciaux et administratifs
- Administration fédérale
Record 4, Main entry term, French
- lettre explicative
1, record 4, French, lettre%20explicative
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Lettre publiée par le ministère des Finances dans la Gazette du Canada pour expliquer une modification technique qui sera apportée à la Loi de l'impôt sur le revenu. 1, record 4, French, - lettre%20explicative
Record number: 4, Textual support number: 2 OBS
Source : Société Gamma. 1, record 4, French, - lettre%20explicative
Record 4, Spanish
Record 4, Textual support, Spanish
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