TERMIUM Plus®
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CAPITAL OBLIGATION [2 records]
Record 1 - internal organization data 2016-03-22
Record 1, English
Record 1, Subject field(s)
- Commercial Law
- Finance
Record 1, Main entry term, English
- capital obligation
1, record 1, English, capital%20obligation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A capital obligation is an unsecured indebtedness of the bank subordinate to the claims of depositors and all other creditors of the bank regardless of whether the claims arose before or after the issuance of the note or debenture representing the capital obligation. 1, record 1, English, - capital%20obligation
Record 1, French
Record 1, Domaine(s)
- Droit commercial
- Finances
Record 1, Main entry term, French
- obligation d'immobilisation
1, record 1, French, obligation%20d%27immobilisation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
L’obligation d’immobilisation de la provision d’un chèque bancaire ou postal en cas d’opposition. 2, record 1, French, - obligation%20d%27immobilisation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-06-19
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Law of Contracts (common law)
- Property Law (civil law)
Record 2, Main entry term, English
- capital lease obligation
1, record 2, English, capital%20lease%20obligation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- obligation under capital lease 2, record 2, English, obligation%20under%20capital%20lease
correct
- liability related to leased asset 2, record 2, English, liability%20related%20to%20leased%20asset
correct
- lease obligation 2, record 2, English, lease%20obligation
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A capital lease is treated as an asset and is included as such on the balance sheet with a corresponding liability entry for the capital lease obligation. 3, record 2, English, - capital%20lease%20obligation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Droit des contrats (common law)
- Droit des biens et de la propriété (droit civil)
Record 2, Main entry term, French
- obligation découlant d'un contrat de location-acquisition
1, record 2, French, obligation%20d%C3%A9coulant%20d%27un%20contrat%20de%20location%2Dacquisition
correct, feminine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- obligation découlant d'un contrat de location-financement 1, record 2, French, obligation%20d%C3%A9coulant%20d%27un%20contrat%20de%20location%2Dfinancement
correct, see observation, feminine noun, Belgium, France
- passif correspondant à un actif loué 1, record 2, French, passif%20correspondant%20%C3%A0%20un%20actif%20lou%C3%A9
correct, masculine noun
- obligation locative 1, record 2, French, obligation%20locative
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Obligation comparable à celle qui découle d'un emprunt, prise en charge par le preneur en vertu d'un contrat de location-acquisition (ou de location-financement) et devant figurer au passif du bilan du preneur. 1, record 2, French, - obligation%20d%C3%A9coulant%20d%27un%20contrat%20de%20location%2Dacquisition
Record number: 2, Textual support number: 1 OBS
Terme préféré du Financial Accounting Standards Board. 2, record 2, French, - obligation%20d%C3%A9coulant%20d%27un%20contrat%20de%20location%2Dacquisition
Record 2, Spanish
Record 2, Textual support, Spanish
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