TERMIUM Plus®

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

ESCOMPTE NON AMORTI [5 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-09-19

English

Subject field(s)
  • Government Accounting
CONT

Bonds held for investment should be carried at face value less the unamortized discount which would be amortized over the term of the bonds. [Office of the Superintendent of Financial Institutions]

French

Domaine(s)
  • Comptabilité publique
CONT

Les obligations détenues aux fins de placement doivent être inscrites selon leur valeur nominale, déduction faite de l'escompte non amorti qui le serait d’ici l'échéance des obligations. [Bureau du surintendant des institutions financières].

Spanish

Save record 1

Record 2 2001-08-15

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

The amount of the unamortized discount would be the difference between the face value of the loan and the discounted value of the loan.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Le montant de l'escompte non amorti représente la différence entre la valeur nominale du prêt et la valeur actualisée du prêt.

Spanish

Save record 2

Record 3 2001-08-14

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

The concept of the concessionary terms resulting in a grant portion is strictly an accrual concept. This does not impact authorities, therefore F codes are used for both the Transfer Payment Expense and Unamortized Discount on Transfers.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Cela n’ a aucune incidence sur les autorisations; c'est pourquoi on utilise des codes F pour les dépenses au titre des paiements de transfert et l'escompte non amorti sur les transferts.

Spanish

Save record 3

Record 4 1997-06-26

English

Subject field(s)
  • Government Accounting
DEF

That portion of the discount on outstanding Treasury bills which has not yet been charged to expenditure.

OBS

Treasury bills do not bear interest and are sold at a discount, the amount of which is the equivalent of interest. The face value of the Treasury bills is recorded as a liability, and the difference between the face value and the actual selling price represents the discount. This discount is amortized as an expenditure over the term of issue.

OBS

unamortized discount on Treasury bills: Officially approved by the Study Group on Accounting Terminology (SGAT).

Key term(s)
  • unamortized discount

French

Domaine(s)
  • Comptabilité publique
DEF

Fraction de l’escompte des bons du Trésor en circulation qui n’a pas encore été imputée aux dépenses.

OBS

Les bons du Trésor ne portent pas intérêt, mais comportent un escompte qui tient lieu d’intérêt. La valeur nominale des bons du Trésor s’inscrit au passif. La différence entre cette valeur et le prix de vente effectif constitue l’escompte, lequel est amorti, en tant que dépense, sur la durée de l’émission.

OBS

escompte non amorti des bons du Trésor : Terme uniformisé par le GETC, Groupe d’étude de la terminologie comptable.

Key term(s)
  • escompte non amorti

Spanish

Save record 4

Record 5 1989-01-11

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
OBS

Par analogie à «escompte non amorti des bons du Trésor»(CBT-11, 1983, p. 37).

Spanish

Save record 5

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