TERMIUM Plus®
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PASSIFS LONG TERME [2 records]
Record 1 - internal organization data 2010-07-09
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Stock Exchange
- Investment
- Banking
Record 1, Main entry term, English
- asset coverage
1, record 1, English, asset%20coverage
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- asset cover 2, record 1, English, asset%20cover
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Some provinces, e.g., Ontario, require that this ratio be disclosed in prospectuses. Assets valued well in excess of a company's debt are normally required to generate the earnings necessary to meet interest requirements and repay indebtedness. At the same time, asset coverage shows the amount of assets (at book values) backing the debt securities. However, at best, asset values should be treated with extreme caution as the realizable value of assets in liquidation could be substantially less than their book values when the company is a going concern. 3, record 1, English, - asset%20coverage
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Bourse
- Investissements et placements
- Banque
Record 1, Main entry term, French
- couverture par l’actif
1, record 1, French, couverture%20par%20l%26rsquo%3Bactif
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ratio indicateur de la capacité de l’emprunteur de rembourser ses dettes avec les actifs qu’il possède. 2, record 1, French, - couverture%20par%20l%26rsquo%3Bactif
Record number: 1, Textual support number: 1 OBS
Ce ratio correspond au quotient obtenu en divisant le total des actifs corporels diminué des passifs à court terme par le total des passifs à long terme de l'entité à la même date. 2, record 1, French, - couverture%20par%20l%26rsquo%3Bactif
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-04-20
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- long-term liabilities
1, record 2, English, long%2Dterm%20liabilities
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- fixed liabilities 2, record 2, English, fixed%20liabilities
correct, plural
- non-current liabilities 3, record 2, English, non%2Dcurrent%20liabilities
plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A category of debts on a company's balance sheet that do not need to be repaid during that upcoming twelve months, but that instead need to be repaid in a year or more. 4, record 2, English, - long%2Dterm%20liabilities
Record 2, Key term(s)
- long-term liability
- non current liabilities
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- passif à long terme
1, record 2, French, passif%20%C3%A0%20long%20terme
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- passifs à long terme 2, record 2, French, passifs%20%C3%A0%20long%20terme
correct, see observation, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Rubrique du bilan sous laquelle sont regroupées les obligations à long terme d’une entité. 3, record 2, French, - passif%20%C3%A0%20long%20terme
Record number: 2, Textual support number: 1 OBS
L’emploi du mot «passif» au singulier comme collectif pour désigner l’ensemble des obilgations qui incombent à l’entité est en usage depuis fort longtemps, alors que l’emploi du mot «passifs» au pluriel pour désigner des éléments ou un regroupement d’éléments de cet ensemble est plus récent et de plus en plus répandu. 3, record 2, French, - passif%20%C3%A0%20long%20terme
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- pasivo no exigible
1, record 2, Spanish, pasivo%20no%20exigible
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- pasivo a largo plazo 2, record 2, Spanish, pasivo%20a%20largo%20plazo
correct, masculine noun
- pasivo exigible a largo plazo 3, record 2, Spanish, pasivo%20exigible%20a%20largo%20plazo
masculine noun
Record 2, Textual support, Spanish
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