TERMIUM Plus®

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BORROWED CAPITAL [2 records]

Record 1 2009-04-20

English

Subject field(s)
  • Loans
  • Financial Accounting
DEF

That part of the capital of a company which has been derived from outside loans and is so described in the balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

French

Domaine(s)
  • Prêts et emprunts
  • Comptabilité générale
DEF

Ensemble des emprunts à court et à long terme d'une entité.

OBS

Par opposition aux capitaux propres, les capitaux empruntés viennent habituellement à échéance à des dates déterminées et portent généralement intérêt à des taux établis sans égard au résultat d'exploitation obtenu par l'entreprise.

Spanish

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

Record 2 1987-09-21

English

Subject field(s)
  • General Vocabulary
  • Investment

French

Domaine(s)
  • Vocabulaire général
  • Investissements et placements

Spanish

Save record 2

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