TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
HORS BILAN [2 records]
Record 1 - internal organization data 2014-10-24
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- off-balance sheet
1, record 1, English, off%2Dbalance%20sheet
correct, adjective
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Refers to an item that does not appear on an entity's balance sheet. 2, record 1, English, - off%2Dbalance%20sheet
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- hors bilan
1, record 1, French, hors%20bilan
correct, adjective
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] les montants théoriques des instruments dérivés hors bilan [...] 2, record 1, French, - hors%20bilan
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- extracontable
1, record 1, Spanish, extracontable
adjective
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Se dice de una operación que no figura en el balance de situación de una empresa. 2, record 1, Spanish, - extracontable
Record 2 - internal organization data 1998-05-14
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- below the line
1, record 2, English, below%20the%20line
adjective
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An out-of-the ordinary revenue or expense item or a nonrecurrent item requiring a separate entry in a balance sheet. 1, record 2, English, - below%20the%20line
Record number: 2, Textual support number: 1 OBS
Compare to above the line item. 1, record 2, English, - below%20the%20line
Record 2, Key term(s)
- below-the-line
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- hors bilan 1, record 2, French, hors%20bilan
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- extraordinaria
1, record 2, Spanish, extraordinaria
adjective
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 2, Key term(s)
- partida extraordinaria
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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