TERMIUM Plus®

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CAPITAL TRANSFER KIND [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2003-05-22

English

Subject field(s)
  • National and International Economics
  • National Accounting
CONT

A capital transfer in kind consists of the transfer of ownership of an asset (other than inventories and cash) or the cancellation of a liability by a creditor, wihout any counterpart being received in return.

French

Domaine(s)
  • Économie nationale et internationale
  • Comptabilité nationale
CONT

Par «transfert en capital en nature» il faut entendre le transfert de propriété d'un actif fixe corporel (autre que des stocks ou des espèces) ou l'annulation d'une dette par un créancier, sans contrepartie.

Spanish

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