TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PERTE LATENTE [2 records]
Record 1 - internal organization data 2010-10-22
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Investment
Record 1, Main entry term, English
- unrealized loss
1, record 1, English, unrealized%20loss
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- paper loss 2, record 1, English, paper%20loss
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The reduction in value of an asset that is being held compared with its original cost. 3, record 1, English, - unrealized%20loss
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Investissements et placements
Record 1, Main entry term, French
- perte latente
1, record 1, French, perte%20latente
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- perte non réalisée 1, record 1, French, perte%20non%20r%C3%A9alis%C3%A9e
correct, feminine noun
- perte théorique 2, record 1, French, perte%20th%C3%A9orique
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Perte résultant de la diminution de la juste valeur d'un actif détenu par l'entité par rapport à son coût d'origine, que l'on considérera comme réalisée lorsque l'actif sera sorti du patrimoine de l'entité par cession ou échange avec un tiers. 1, record 1, French, - perte%20latente
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Inversiones
Record 1, Main entry term, Spanish
- pérdida contable
1, record 1, Spanish, p%C3%A9rdida%20contable
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-11-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- contingent loss
1, record 2, English, contingent%20loss
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- loss contingency 1, record 2, English, loss%20contingency
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- perte éventuelle
1, record 2, French, perte%20%C3%A9ventuelle
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- perte latente 1, record 2, French, perte%20latente
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Perte pouvant découler d'une éventualité existant à la date de clôture de la période. 1, record 2, French, - perte%20%C3%A9ventuelle
Record 2, Spanish
Record 2, Textual support, Spanish
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