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OFF-BALANCE SHEET INSTRUMENT [2 records]
Record 1 - internal organization data 2010-03-01
Record 1, English
Record 1, Subject field(s)
- Accounting
- Banking
Record 1, Main entry term, English
- off-balance sheet item
1, record 1, English, off%2Dbalance%20sheet%20item
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- off-balance sheet instrument 2, record 1, English, off%2Dbalance%20sheet%20instrument
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Where a financial institution is the supplier of the assets and there is no enhancement the liquidity facility will be recorded based on the definitions for off-balance sheet instruments for capital adequacy purpose. [Office of the Superintendent of Financial Institutions]. 2, record 1, English, - off%2Dbalance%20sheet%20item
Record number: 1, Textual support number: 1 OBS
See the section "Guidelines" in CMFCB. 3, record 1, English, - off%2Dbalance%20sheet%20item
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Banque
Record 1, Main entry term, French
- élément hors bilan
1, record 1, French, %C3%A9l%C3%A9ment%20hors%20bilan
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- poste hors bilan 2, record 1, French, poste%20hors%20bilan
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Lorsque l'institution financière est le fournisseur des actifs et qu'il n'existe aucun soutien au crédit, le concours de trésorerie sera comptabilisé en fonction des définitions des postes hors bilan, aux fins de la suffisance des fonds propres. [Bureau du surintendant des institutions financières]. 2, record 1, French, - %C3%A9l%C3%A9ment%20hors%20bilan
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-03-15
Record 2, English
Record 2, Subject field(s)
- Investment
Record 2, Main entry term, English
- off balance sheet instrument
1, record 2, English, off%20balance%20sheet%20instrument
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, Key term(s)
- off-balance sheet instrument
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
Record 2, Main entry term, French
- instrument hors bilan
1, record 2, French, instrument%20hors%20bilan
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Instrument donnant lieu à un droit ou à un engagement contractuel, mais dont la valeur n'est pas constatée dans le bilan. 1, record 2, French, - instrument%20hors%20bilan
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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