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EMPRUNT AMORTISSEMENT [5 records]
Record 1 - internal organization data 2017-02-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Construction
Record 1, Main entry term, English
- contract costs
1, record 1, English, contract%20costs
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
contract costs: term usually used in the plural. 2, record 1, English, - contract%20costs
Record 1, Key term(s)
- contract cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Construction
Record 1, Main entry term, French
- coûts du contrat
1, record 1, French, co%C3%BBts%20du%20contrat
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts d’un contrat de construction, comprenant les coûts directement rattachés au contrat concerné, la portion des coûts indirects liés à l’ensemble des activités contractuelles qui peut être attribuée au contrat, et tous les autres coûts qui peuvent être spécifiquement imputés au client selon les termes du contrat. 1, record 1, French, - co%C3%BBts%20du%20contrat
Record number: 1, Textual support number: 1 OBS
Les coûts directement rattachés au contrat comprennent notamment les coûts de main-d’œuvre et de supervision du chantier, les coûts des matériaux, l'amortissement des installations et des équipements, les coûts de location et de mise en place des installations et des équipements, les coûts directs de conception et d’assistance technique. Les coûts indirects qui peuvent être attribués à des contrats comprennent notamment les assurances, les coûts indirects de conception et d’assistance technique, les coûts d’emprunt et les coûts indirects de construction. 1, record 1, French, - co%C3%BBts%20du%20contrat
Record number: 1, Textual support number: 2 OBS
coûts du contrat : terme habituellement utilisé au pluriel. 2, record 1, French, - co%C3%BBts%20du%20contrat
Record 1, Key term(s)
- coût du contrat
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-05
Record 2, English
Record 2, Subject field(s)
- Loans
Record 2, Main entry term, English
- amortization issue 1, record 2, English, amortization%20issue
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
amortization issue: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 2, English, - amortization%20issue
Record 2, Key term(s)
- amortisation issue
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
Record 2, Main entry term, French
- émission à échéances multiples
1, record 2, French, %C3%A9mission%20%C3%A0%20%C3%A9ch%C3%A9ances%20multiples
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Emprunt remboursé par annuités, égales ou inégales, avec ou sans différé d’amortissement. 1, record 2, French, - %C3%A9mission%20%C3%A0%20%C3%A9ch%C3%A9ances%20multiples
Record number: 2, Textual support number: 2 OBS
émission à échéances multiples : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 2, French, - %C3%A9mission%20%C3%A0%20%C3%A9ch%C3%A9ances%20multiples
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2014-04-15
Record 3, English
Record 3, Subject field(s)
- Public Sector Budgeting
- Loans
- Foreign Trade
Record 3, Main entry term, English
- debt management
1, record 3, English, debt%20management
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- management of debt 2, record 3, English, management%20of%20debt
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The process of administering the national debt, i.e. providing for the payment of interest, and arranging the refinancing of maturing bonds. 3, record 3, English, - debt%20management
Record number: 3, Textual support number: 1 PHR
management of public debt 4, record 3, English, - debt%20management
Record 3, French
Record 3, Domaine(s)
- Budget des collectivités publiques
- Prêts et emprunts
- Commerce extérieur
Record 3, Main entry term, French
- gestion de la dette
1, record 3, French, gestion%20de%20la%20dette
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- gestion de la dette publique 2, record 3, French, gestion%20de%20la%20dette%20publique
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Une gestion normale implique le paiement des intérêts stipulés par l'emprunt. Ce règlement se fait soit sur présentation de coupons détachés périodiquement du titre, soit, pour certaines valeurs(bons du Trésor), en une seule fois, lors du remboursement. [...] La gestion de la dette implique également le remboursement des sommes empruntées : c'est l'amortissement. 3, record 3, French, - gestion%20de%20la%20dette
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Presupuestación del sector público
- Préstamos
- Comercio exterior
Record 3, Main entry term, Spanish
- gestión de la deuda
1, record 3, Spanish, gesti%C3%B3n%20de%20la%20deuda
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 3, Key term(s)
- gestión de la deuda pública
- administración de la deuda pública
Record 4 - internal organization data 2010-05-04
Record 4, English
Record 4, Subject field(s)
- Financial and Budgetary Management
Record 4, Main entry term, English
- paying off a loan 1, record 4, English, paying%20off%20a%20loan
Record 4, Abbreviations, English
Record 4, Synonyms, English
- loan repayment 1, record 4, English, loan%20repayment
- loan amortisation 1, record 4, English, loan%20amortisation
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
loan: a sum of money lent to another on a personal or other security being deposited to ensure repayment of the amount advanced. 1, record 4, English, - paying%20off%20a%20loan
Record 4, French
Record 4, Domaine(s)
- Gestion budgétaire et financière
Record 4, Main entry term, French
- amortissement financier d'un emprunt
1, record 4, French, amortissement%20financier%20d%27un%20emprunt
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Remboursement d’un emprunt par annuités, selon un plan (échéances et conditions) porté à la connaissance du prêteur au moment où l’emprunt est contracté. 1, record 4, French, - amortissement%20financier%20d%27un%20emprunt
Record number: 4, Textual support number: 1 OBS
[...] il serait souhaitable que la rentabilité du nouveau matériel permette au prix de vente de couvrir à la fois les intérêts à payer aux prêteurs et l'amortissement financier de l'emprunt contracté. 1, record 4, French, - amortissement%20financier%20d%27un%20emprunt
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2003-04-08
Record 5, English
Record 5, Subject field(s)
- Finance
- Investment
Record 5, Main entry term, English
- sinking fund
1, record 5, English, sinking%20fund
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- redemption fund 2, record 5, English, redemption%20fund
correct, obsolete
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A pool of cash and investments, usually built up systematically, earmarked for the redemption of debt or capital stock. 3, record 5, English, - sinking%20fund
Record number: 5, Textual support number: 1 OBS
Includes the amount of cash, the ledger value of live securities of other companies, and other assets that are held by trustees or by the carrier's treasurer in a distinct fund for the purpose of redeeming outstanding obligations. 4, record 5, English, - sinking%20fund
Record 5, Key term(s)
- bond sinking fund
- sinking purchases fund
Record 5, French
Record 5, Domaine(s)
- Finances
- Investissements et placements
Record 5, Main entry term, French
- fonds d'amortissement
1, record 5, French, fonds%20d%27amortissement
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- caisse d'amortissement 2, record 5, French, caisse%20d%27amortissement
correct, feminine noun
- fonds de remboursement 3, record 5, French, fonds%20de%20remboursement
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Fonds constitué d’argent et de titres investis de façon systématique en vue de procurer à l’entreprise ou à l’organisme les ressources dont elle a besoin pour rembourser une dette, le plus souvent des obligations. 3, record 5, French, - fonds%20d%27amortissement
Record number: 5, Textual support number: 1 OBS
Pour les organismes sans but lucratif, le fonds d’amortissement constitue un fonds distinct des autres fonds, par exemple le fonds d’administration générale, mais l'objectif poursuivi est le même. En France, on a parfois recours à l'emprunt «sinking fund» pour désigner cette sorte de fonds. 3, record 5, French, - fonds%20d%27amortissement
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Finanzas
- Inversiones
Record 5, Main entry term, Spanish
- fondo de amortización
1, record 5, Spanish, fondo%20de%20amortizaci%C3%B3n
correct, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
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