TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CREDITO FINANCIERO [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-11-22

English

Subject field(s)
  • Government Accounting
DEF

Cash or any instrument subject to conversion to cash or to another financial claim.

CONT

Loans and advances to, or investments in, Crown corporations represent the financial claims held by the government against corporations for working capital, capital expenditures and other purposes, investment in capital stock and loans and advances for re-lending.

OBS

financial claim: Officially approved by the Study Group on Accounting Terminology (SGAT).

CONT

The financial claims of the Government of Canada arise out of transactions with outside parties and are reported as assets on the Statement of Assets and Liabilities.

French

Domaine(s)
  • Comptabilité publique
DEF

Monnaie ou tout effet susceptible d'être converti en monnaie ou en une autre créance.

CONT

Les prêts, dotations en capital et avances consentis aux sociétés d'État représentent les créances du gouvernement envers ces sociétés relativement au fonds de roulement, aux dépenses en capital et autres, la participation au capital social et les prêts et avances consentis aux fins d'autres prêts.

OBS

créance : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.

CONT

Les créances de l'État canadien naissent d'opérations [externes] et s'inscrivent à l'actif de l'État de l'actif et du passif.

Key term(s)
  • créance financière

Spanish

Campo(s) temático(s)
  • Contabilidad pública
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