TERMIUM Plus®
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BORROWING RATE [3 records]
Record 1 - internal organization data 2024-10-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
Record 1, Main entry term, English
- lessee's incremental borrowing rate
1, record 1, English, lessee%27s%20incremental%20borrowing%20rate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- incremental borrowing rate of the lessee 2, record 1, English, incremental%20borrowing%20rate%20of%20the%20lessee
correct
- incremental borrowing rate 3, record 1, English, incremental%20borrowing%20rate
correct
- IBR 4, record 1, English, IBR
correct
- IBR 4, record 1, English, IBR
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... the rate a lessee would have to pay to borrow over a similar term (with similar security) the funds necessary to obtain an asset of a similar value to the leased asset. 2, record 1, English, - lessee%27s%20incremental%20borrowing%20rate
Record number: 1, Textual support number: 1 CONT
If the interest rate implicit in the lease is not readily determinable to the lessee, the lessee is required to use its incremental borrowing rate ... 5, record 1, English, - lessee%27s%20incremental%20borrowing%20rate
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- taux d'emprunt marginal du preneur
1, record 1, French, taux%20d%27emprunt%20marginal%20du%20preneur
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- taux d'emprunt marginal 1, record 1, French, taux%20d%27emprunt%20marginal
correct, masculine noun
- taux d'intérêt marginal du preneur 2, record 1, French, taux%20d%27int%C3%A9r%C3%AAt%20marginal%20du%20preneur
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] taux [qu'un preneur] aurait à payer pour emprunter, pour une durée et avec une garantie similaires, les fonds nécessaires pour se procurer un bien de valeur comparable au bien loué. 1, record 1, French, - taux%20d%27emprunt%20marginal%20du%20preneur
Record number: 1, Textual support number: 1 CONT
Le preneur est tenu d'actualiser les paiements de loyers à l'aide du taux d'intérêt implicite du contrat de location s'il est possible de déterminer facilement ce taux. Il se peut toutefois que ce ne soit pas possible, auquel cas le preneur utilise son taux d'emprunt marginal [...] 1, record 1, French, - taux%20d%27emprunt%20marginal%20du%20preneur
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-01-08
Record 2, English
Record 2, Subject field(s)
- Finance
Record 2, Main entry term, English
- borrowing rate 1, record 2, English, borrowing%20rate
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Finances
Record 2, Main entry term, French
- taux d'intérêt créditeur
1, record 2, French, taux%20d%27int%C3%A9r%C3%AAt%20cr%C3%A9diteur
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- taux des intérêts créditeurs 2, record 2, French, taux%20des%20int%C3%A9r%C3%AAts%20cr%C3%A9diteurs
masculine noun
- taux créditeur 3, record 2, French, taux%20cr%C3%A9diteur
masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-04-22
Record 3, English
Record 3, Subject field(s)
- Loans
Record 3, Main entry term, English
- rate for incremental borrowing
1, record 3, English, rate%20for%20incremental%20borrowing
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, - rate%20for%20incremental%20borrowing
Record 3, French
Record 3, Domaine(s)
- Prêts et emprunts
Record 3, Main entry term, French
- taux marginal d'emprunt
1, record 3, French, taux%20marginal%20d%27emprunt
correct, masculine 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, - taux%20marginal%20d%27emprunt
Record 3, Spanish
Record 3, Textual support, Spanish
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