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NUGATORY PAYMENT [1 record]

Record 1 1997-03-11

English

Subject field(s)
  • Government Accounting
DEF

A payment for which no value or service has been received by the Crown but for which a liability is recognized.

OBS

e.g. reimbursement for rented equipment that was stolen while in the possession of a government department or agency; payment of interest on expropriation of land for the Government of Canada; and payment of a claim as a result of early termination of a lease.

French

Domaine(s)
  • Comptabilité publique
DEF

Versement effectué sans qu'aucun avantage ou service n'ait été reçu par l'État, mais pour lequel ce dernier admet avoir une obligation.

OBS

par exemple, le remboursement de matériel loué ayant été volé alors qu'il était entre les mains d'un ministère ou d'un organisme fédéral, le paiement d'intérêt pour une terre expropriée par l'État canadien et le paiement d'une indemnité lors de la résiliation d'un bail.

Key term(s)
  • payement sans contrepartie

Spanish

Save record 1

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