TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ESCOMPTE EMISSION OBLIGATIONS [4 records]
Record 1 - internal organization data 2010-11-29
Record 1, English
Record 1, Subject field(s)
- Investment
- Stock Exchange
Record 1, Main entry term, English
- bond discount
1, record 1, English, bond%20discount
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- discount on bonds 2, record 1, English, discount%20on%20bonds
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The excess of the face amount of a bond or class of bonds over the net amount received when it was issued. 3, record 1, English, - bond%20discount
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Bourse
Record 1, Main entry term, French
- escompte d'émission d'obligations
1, record 1, French, escompte%20d%27%C3%A9mission%20d%27obligations
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- escompte à l'émission d'obligations 2, record 1, French, escompte%20%C3%A0%20l%27%C3%A9mission%20d%27obligations
correct, masculine noun, Canada
- escompte d’émission 3, record 1, French, escompte%20d%26rsquo%3B%C3%A9mission
correct, masculine noun, Canada
- prime d’émission 3, record 1, French, prime%20d%26rsquo%3B%C3%A9mission
correct, see observation, feminine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Excédent de la valeur nominal d’obligations sur leur prix d’émission. 3, record 1, French, - escompte%20d%27%C3%A9mission%20d%27obligations
Record number: 1, Textual support number: 1 OBS
Une obligation est émise à un prix inférieur à sa valeur nominale lorsque, à la date d’émission, le taux d’intérêt effectif ou taux de marché est plus élevé que le taux d’intérêt contractuel ou nominal. 3, record 1, French, - escompte%20d%27%C3%A9mission%20d%27obligations
Record number: 1, Textual support number: 2 OBS
En France et en Belgique, on utilise l’expression «prime d’émission» que les obligations soient émises à un prix inférieur ou supérieur à leur valeur nominale. 3, record 1, French, - escompte%20d%27%C3%A9mission%20d%27obligations
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-11-09
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- contra liability account
1, record 2, English, contra%20liability%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- contra-liability account 2, record 2, English, contra%2Dliability%20account
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
If a valuation account is deducted from the related asset or liability it is sometimes referred to as a «contra-asset or contra-liability account». 2, record 2, English, - contra%20liability%20account
Record number: 2, Textual support number: 1 OBS
contra-liability account: Term found under «valuation account». 3, record 2, English, - contra%20liability%20account
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- compte de sens contraire passif
1, record 2, French, compte%20de%20sens%20contraire%20passif
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Compte dans lequel on enregistre les sommes à défalquer du solde d’un compte de passif, par exemple l'escompte(ou prime) d’émission d’obligations. 1, record 2, French, - compte%20de%20sens%20contraire%20passif
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-09-08
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Finance
Record 3, Main entry term, English
- amortization table
1, record 3, English, amortization%20table
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Finances
Record 3, Main entry term, French
- tableau d’amortissement
1, record 3, French, tableau%20d%26rsquo%3Bamortissement
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Tableau dans lequel figurant, pour une émission d’obligations, à chaque date d’intérêt, les intérêts versés, la charge d’intérêts, la dotation à l'amortissement de la prime ou de l'escompte d’émission(la différence entre les intérêts versés et la charge d’intérêts) et la valeur comptable des obligations. 1, record 3, French, - tableau%20d%26rsquo%3Bamortissement
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2006-06-08
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
Record 4, Main entry term, English
- bond discount amortization
1, record 4, English, bond%20discount%20amortization
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- amortization of bond discount 2, record 4, English, amortization%20of%20bond%20discount
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
... bond discount amortization using the effective interest method ... illustrates the change in the book value of the bonds during their lifetime. 2, record 4, English, - bond%20discount%20amortization
Record number: 4, Textual support number: 1 OBS
Note that the interest expense is different in each period, while it is always the same with the straight-line method of discount amortization. 2, record 4, English, - bond%20discount%20amortization
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
Record 4, Main entry term, French
- amortissement de l'escompte d’émission d’obligations
1, record 4, French, amortissement%20de%20l%27escompte%20d%26rsquo%3B%C3%A9mission%20d%26rsquo%3Bobligations
correct, masculine noun, Canada
Record 4, Abbreviations, French
Record 4, Synonyms, French
- amortissement de la prime de remboursement d’obligations 1, record 4, French, amortissement%20de%20la%20prime%20de%20remboursement%20d%26rsquo%3Bobligations
correct, masculine noun, Belgium, France
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Amortissement, sur la durée des obligations, de l’excédent de la valeur nominale de celles-ci sur leur prix d’émission ou leur coût d’acquisition, que l’on comptabilise périodiquement en résultat en l’ajoutant aux intérêts débiteurs de l’émetteur ou aux intérêts créditeurs de l’obligataire. 1, record 4, French, - amortissement%20de%20l%27escompte%20d%26rsquo%3B%C3%A9mission%20d%26rsquo%3Bobligations
Record 4, Key term(s)
- amortissement de l’escompte d’émission
Record 4, Spanish
Record 4, Textual support, Spanish
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