TERMIUM Plus®

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QUASI-EQUITY [2 records]

Record 1 2026-06-04

English

Subject field(s)
  • Financial Accounting
  • Finance
CONT

One inappropriate use of large firm procedures that is poorly understood, but creates potentially serious problems, relates to the identification of debt and equity. Often, what is identified as debt of a small firm is fully supported by the owner's personal collateral. In that regard, it carries more of the characteristics of equity than of debt (the owner's personal wealth is put at risk for an uncertain return) and is consequently often described as quasi-equity.

OBS

A specialized form of private equity, characterized chiefly by [the] use of subordinated debt ...

French

Domaine(s)
  • Comptabilité générale
  • Finances
OBS

Forme spécialisée de capital d'investissement privé, caractérisé principalement par l'utilisation de créances de rang inférieur.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Finanzas
Save record 1

Record 2 1998-08-28

English

Subject field(s)
  • Stock Exchange

French

Domaine(s)
  • Bourse
DEF

Titre de créance ou d'emprunt comportant des caractéristiques proches de celles d'un titre de participation ou de capitaux propres, par exemple une obligation participative, pour laquelle l'obligataire a droit à une participation déterminée par référence aux résultats de la société émettrice.

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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