TERMIUM Plus®

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

USAGE NON REALISE [2 records]

Record 1 2016-05-05

English

Subject field(s)
  • PAJLO
  • Law of Trusts (common law)
CONT

An executory use was one which was to take effect at some future time. Executory uses were of four kinds. (a) A springing use ... (b) A shifting or secondary use ... (c) Uses which were limited or declared under powers ... (d) Future or contingent uses, being those which were limited to take effect as remainders ...

French

Domaine(s)
  • PAJLO
  • Droit des fiducies (common law)
OBS

usage non réalisé : terme normalisé par le Comité de normalisation, Promotion de l'accès à la justice dans les deux langues officielles(PAJLO).

Spanish

Save record 1

Record 2 2010-10-06

English

Subject field(s)
  • Accounting
DEF

non-ledger assets: Assets or increments therein that by custom, as in financial enterprise, are not carried on the books of account.

OBS

non-ledger asset: term often used in the plural.

Key term(s)
  • nonledger asset
  • nonledger assets
  • non-ledger assets

French

Domaine(s)
  • Comptabilité
DEF

Actif ou fraction de la valeur d’un actif qui, en raison des normes en vigueur ou des méthodes utilisées, ne figure pas dans les comptes de l'entité, par exemple une plus-value latente ou un profit non réalisé afférent à un actif dont la valeur comptable est inférieure à sa juste valeur, ou encore une immobilisation encore en usage qui a été amortie complètement.

Spanish

Save record 2

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