TERMIUM Plus®
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METHODE AMORTISSEMENT LINEAIRE ESCOMPTE EMISSION [1 record]
Record 1 - internal organization data 1999-03-11
Record 1, English
Record 1, Subject field(s)
- Accounting
- Finance
Record 1, Main entry term, English
- straight-line method of discount amortization
1, record 1, English, straight%2Dline%20method%20of%20discount%20amortization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- straight-line method of premium amortization 1, record 1, English, straight%2Dline%20method%20of%20premium%20amortization
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Compare with "effective interest method". 2, record 1, English, - straight%2Dline%20method%20of%20discount%20amortization
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Finances
Record 1, Main entry term, French
- méthode de l'amortissement linéaire de l'escompte d'émission
1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire%20de%20l%27escompte%20d%27%C3%A9mission
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de l’amortissement linéaire de la prime d’émission 1, record 1, French, m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20lin%C3%A9aire%20de%20la%20prime%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
- amortissement linéaire de l’escompte d’émission 1, record 1, French, amortissement%20lin%C3%A9aire%20de%20l%26rsquo%3Bescompte%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
- amortissement linéaire de la prime d’émission 1, record 1, French, amortissement%20lin%C3%A9aire%20de%20la%20prime%20d%26rsquo%3B%C3%A9mission
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consiste, pour chaque période, à ajouter aux intérêts versés ou reçus (ou à déduire de ces derniers) un montant constant égal à la prime (ou à l'escompte) divisé par le nombre de périodes au cours desquelles les obligations émises ou acquises seront en circulation ou, le cas échéant, demeureront la propriété de l'investisseur. 1, record 1, French, - m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire%20de%20l%27escompte%20d%27%C3%A9mission
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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