TERMIUM Plus®
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TAUX INTERET IMPLICITE [5 records]
Record 1 - internal organization data 2024-10-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
Record 1, Main entry term, English
- lessee's incremental borrowing rate
1, record 1, English, lessee%27s%20incremental%20borrowing%20rate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- incremental borrowing rate of the lessee 2, record 1, English, incremental%20borrowing%20rate%20of%20the%20lessee
correct
- incremental borrowing rate 3, record 1, English, incremental%20borrowing%20rate
correct
- IBR 4, record 1, English, IBR
correct
- IBR 4, record 1, English, IBR
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... the rate a lessee would have to pay to borrow over a similar term (with similar security) the funds necessary to obtain an asset of a similar value to the leased asset. 2, record 1, English, - lessee%27s%20incremental%20borrowing%20rate
Record number: 1, Textual support number: 1 CONT
If the interest rate implicit in the lease is not readily determinable to the lessee, the lessee is required to use its incremental borrowing rate ... 5, record 1, English, - lessee%27s%20incremental%20borrowing%20rate
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- taux d'emprunt marginal du preneur
1, record 1, French, taux%20d%27emprunt%20marginal%20du%20preneur
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- taux d'emprunt marginal 1, record 1, French, taux%20d%27emprunt%20marginal
correct, masculine noun
- taux d'intérêt marginal du preneur 2, record 1, French, taux%20d%27int%C3%A9r%C3%AAt%20marginal%20du%20preneur
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] taux [qu’un preneur] aurait à payer pour emprunter, pour une durée et avec une garantie similaires, les fonds nécessaires pour se procurer un bien de valeur comparable au bien loué. 1, record 1, French, - taux%20d%27emprunt%20marginal%20du%20preneur
Record number: 1, Textual support number: 1 CONT
Le preneur est tenu d’actualiser les paiements de loyers à l'aide du taux d’intérêt implicite du contrat de location s’il est possible de déterminer facilement ce taux. Il se peut toutefois que ce ne soit pas possible, auquel cas le preneur utilise son taux d’emprunt marginal [...] 1, record 1, French, - taux%20d%27emprunt%20marginal%20du%20preneur
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-25
Record 2, English
Record 2, Subject field(s)
- Investment
Record 2, Main entry term, English
- implied forward interest rate 1, record 2, English, implied%20forward%20interest%20rate
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
implied forward interest rate: 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, - implied%20forward%20interest%20rate
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
Record 2, Main entry term, French
- taux d'intérêt implicite à terme
1, record 2, French, taux%20d%27int%C3%A9r%C3%AAt%20implicite%20%C3%A0%20terme
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
taux d’intérêt implicite à terme : 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, - taux%20d%27int%C3%A9r%C3%AAt%20implicite%20%C3%A0%20terme
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-10-16
Record 3, English
Record 3, Subject field(s)
- Finance
Record 3, Main entry term, English
- non-interest bearing
1, record 3, English, non%2Dinterest%20bearing
correct, adjective
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
As of March 31 and after adjusting for non-interest-bearing liabilities. Definition of fixed debt may vary slightly from year to year to accommodate changes in the debt structure. 2, record 3, English, - non%2Dinterest%20bearing
Record 3, French
Record 3, Domaine(s)
- Finances
Record 3, Main entry term, French
- non productif d'intérêt
1, record 3, French, non%20productif%20d%27int%C3%A9r%C3%AAt
correct, adjective
Record 3, Abbreviations, French
Record 3, Synonyms, French
- non productif d'intérêts 2, record 3, French, non%20productif%20d%27int%C3%A9r%C3%AAts
correct, adjective
- ne portant pas intérêt 3, record 3, French, ne%20portant%20pas%20int%C3%A9r%C3%AAt
correct, adjective
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Se dit d’un billet, d’un prêt ou autre instrument financier ne donnant lieu à aucun versement d’intérêts. 4, record 3, French, - non%20productif%20d%27int%C3%A9r%C3%AAt
Record number: 3, Textual support number: 1 OBS
Certains instruments sont négociés à une valeur inférieure à leur valeur à échéance; l'écart tient alors lieu d’intérêt. La valeur d’un instrument de cette nature est égale à sa valeur actualisée déterminée au moyen d’un taux d’actualisation égal au taux d’intérêt implicite que l'instrument rapporte. 4, record 3, French, - non%20productif%20d%27int%C3%A9r%C3%AAt
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Finanzas
Record 3, Main entry term, Spanish
- que no devenga intereses 1, record 3, Spanish, que%20no%20devenga%20intereses
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2004-03-11
Record 4, English
Record 4, Subject field(s)
- Investment
Record 4, Main entry term, English
- non-interest-bearing instrument
1, record 4, English, non%2Dinterest%2Dbearing%20instrument
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, Key term(s)
- non interest bearing instrument
Record 4, French
Record 4, Domaine(s)
- Investissements et placements
Record 4, Main entry term, French
- instrument ne portant pas intérêt
1, record 4, French, instrument%20ne%20portant%20pas%20int%C3%A9r%C3%AAt
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- instrument non productif d'intérêt 1, record 4, French, instrument%20non%20productif%20d%27int%C3%A9r%C3%AAt
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Instrument financier ne donnant lieu à aucun versement d’intérêt, par exemple un bon du Trésor, l’instrument étant généralement négocié à une valeur inférieure à sa valeur à échéance, l’écart tenant lieu d’intérêt. 1, record 4, French, - instrument%20ne%20portant%20pas%20int%C3%A9r%C3%AAt
Record number: 4, Textual support number: 1 OBS
La valeur d’un instrument de cette nature est égale à sa valeur actualisée déterminée au moyen d’un taux d’actualisation égal au taux d’intérêt implicite que l'instrument rapporte. 1, record 4, French, - instrument%20ne%20portant%20pas%20int%C3%A9r%C3%AAt
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1997-12-10
Record 5, English
Record 5, Subject field(s)
- Government Accounting
Record 5, Main entry term, English
- non-interest bearing note
1, record 5, English, non%2Dinterest%20bearing%20note
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, Key term(s)
- non interest bearing note
Record 5, French
Record 5, Domaine(s)
- Comptabilité publique
Record 5, Main entry term, French
- billet ne portant pas intérêt
1, record 5, French, billet%20ne%20portant%20pas%20int%C3%A9r%C3%AAt
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- billet non productif d'intérêt 2, record 5, French, billet%20non%20productif%20d%27int%C3%A9r%C3%AAt
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Billet ne comportant aucune mention quant à l’intérêt. 2, record 5, French, - billet%20ne%20portant%20pas%20int%C3%A9r%C3%AAt
Record number: 5, Textual support number: 1 OBS
La valeur actuelle d’un effectif de commerce de cette nature est égale à sa valeur actualisée déterminée au moyen d’un taux d’actualisation égal au taux d’intérêt implicite que l'effet rapporte. 2, record 5, French, - billet%20ne%20portant%20pas%20int%C3%A9r%C3%AAt
Record 5, Spanish
Record 5, Textual support, Spanish
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