TERMIUM Plus®

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UNCOLLECTABLE [7 records]

Record 1 2026-01-08

English

Subject field(s)
  • Financial Accounting
  • Finance
  • Foreign Trade
  • Banking
DEF

An account or note receivable that is determined to be uncollectible.

Key term(s)
  • uncollectible debt
  • uncollectable debt

French

Domaine(s)
  • Comptabilité générale
  • Finances
  • Commerce extérieur
  • Banque
DEF

Créance considérée comme perdue définitivement, le créancier n'espérant plus récupérer la somme due parce que, par exemple, le débiteur a disparu ou a fait faillite.

OBS

«Créance irrécouvrable» a remplacé l'ancienne appellation «mauvaise créance» dans la nouvelle version de la Loi de l'impôt sur le revenu entrée en vigueur le 1er mars 1994, article 20(1)(p).

Key term(s)
  • mauvaise créance

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Finanzas
  • Comercio exterior
  • Operaciones bancarias
DEF

Crédito, préstamo o deuda comercial que resulta impagada por insolvencia del deudor.

CONT

Reserva para deudas incobrables.

OBS

Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2026-01-08

English

Subject field(s)
  • Foreign Trade
  • Loans
  • Social Security and Employment Insurance
CONT

"A large, and growing, proportion of their loans is uncollectable," says the rating agency, and the cost of recapitalization is near 20 percent of gross domestic product.

Key term(s)
  • irrecoverable

French

Domaine(s)
  • Commerce extérieur
  • Prêts et emprunts
  • Sécurité sociale et assurance-emploi
CONT

«Une grande partie de leurs prêts, qui va en augmentant, est irrécouvrable» affirme l'agence de cotation, et le coût de recapitalisation approche 20 % du PIB [produit intérieur brut].

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Préstamos
  • Seguridad social y seguro de desempleo
Save record 2

Record 3 1992-03-30

English

Subject field(s)
  • Organizations, Administrative Units and Committees
  • Taxation

French

Domaine(s)
  • Organismes, unités administratives et comités
  • Fiscalité

Spanish

Save record 3

Record 4 1988-08-24

English

Subject field(s)
  • Organizations, Administrative Units and Committees

French

Domaine(s)
  • Organismes, unités administratives et comités
OBS

Renseignement obtenu de la section de traduction du Conseil du Trésor (1985).

Spanish

Save record 4

Record 5 1985-03-27

English

Subject field(s)
  • Organizations, Administrative Units and Committees
  • Banking

French

Domaine(s)
  • Organismes, unités administratives et comités
  • Banque

Spanish

Save record 5

Record 6 1981-09-15

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Save record 6

Record 7 1981-09-15

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Save record 7

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