TERMIUM Plus®

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CALENDRIER CONTINUITE [1 record]

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Record 1 1996-02-28

English

Subject field(s)
  • Loans
CONT

A continuity schedule of the allowance for loan impairment, identifying separately the total amount of allowances against individual loans and groups of loans, should be disclosed in the financial statements. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Prêts et emprunts
CONT

Un calendrier de continuité de la provision pour prêts douteux, indiquant séparément le montant total des provisions établies pour chaque prêt et groupe de prêts, doit être fourni dans les états financiers. [Bureau du surintendant des institutions financières].

Spanish

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