TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
NON COMPTABILISE [13 records]
Record 1 - internal organization data 2017-03-15
Record 1, English
Record 1, Subject field(s)
- Finance
- Financial and Budgetary Management
Record 1, Main entry term, English
- off-the-books 1, record 1, English, off%2Dthe%2Dbooks
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
off-the-books: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - off%2Dthe%2Dbooks
Record 1, French
Record 1, Domaine(s)
- Finances
- Gestion budgétaire et financière
Record 1, Main entry term, French
- non comptabilisé 1, record 1, French, non%20comptabilis%C3%A9
Record 1, Abbreviations, French
Record 1, Synonyms, French
- au noir 1, record 1, French, au%20noir
- hors livres 1, record 1, French, hors%20livres
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
non comptabilisé; au noir; hors livres : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - non%20comptabilis%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-10-06
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- non-ledger asset
1, record 2, English, non%2Dledger%20asset
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
non-ledger assets: Assets or increments therein that by custom, as in financial enterprise, are not carried on the books of account. 2, record 2, English, - non%2Dledger%20asset
Record number: 2, Textual support number: 1 OBS
non-ledger asset: term often used in the plural. 3, record 2, English, - non%2Dledger%20asset
Record 2, Key term(s)
- nonledger asset
- nonledger assets
- non-ledger assets
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- actif non comptabilisé
1, record 2, French, actif%20non%20comptabilis%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- actif non constaté 1, record 2, French, actif%20non%20constat%C3%A9
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 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. 1, record 2, French, - actif%20non%20comptabilis%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-06-26
Record 3, English
Record 3, Subject field(s)
- Accounting
- Government Accounting
Record 3, Main entry term, English
- unaccounted-for-liability
1, record 3, English, unaccounted%2Dfor%2Dliability
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
... as the business grows, the unaccounted-for-liability may become more material in the balance sheet. 2, record 3, English, - unaccounted%2Dfor%2Dliability
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 3, Main entry term, French
- passif non comptabilisé
1, record 3, French, passif%20non%20comptabilis%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
[...] avec la croissance de l'entreprise, le passif non comptabilisé peut devenir plus important dans le bilan. 2, record 3, French, - passif%20non%20comptabilis%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-06-02
Record 4, English
Record 4, Subject field(s)
- Citizenship and Immigration
Record 4, Main entry term, English
- unearned passport fee 1, record 4, English, unearned%20passport%20fee
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Citoyenneté et immigration
Record 4, Main entry term, French
- droit de passeport non comptabilisé
1, record 4, French, droit%20de%20passeport%20non%20comptabilis%C3%A9
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Key term(s)
- droits de passeport non comptabilisés
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1996-03-07
Record 5, English
Record 5, Subject field(s)
- Banking
- Loans
Record 5, Main entry term, English
- non-accrual loan
1, record 5, English, non%2Daccrual%20loan
correct, see observation
Record 5, Abbreviations, English
Record 5, Synonyms, English
- nonaccrual loan 2, record 5, English, nonaccrual%20loan
correct
- non-accruing loan 3, record 5, English, non%2Daccruing%20loan
correct
- nonaccruing loan 4, record 5, English, nonaccruing%20loan
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A loan on which interest is not being accrued due to the existence of reasonable doubt as to the ultimate collectibility of principal or interest. 5, record 5, English, - non%2Daccrual%20loan
Record number: 5, Textual support number: 1 OBS
"Non-accrual loan" is the term used by the Superintendent of Financial Institutions. 5, record 5, English, - non%2Daccrual%20loan
Record 5, French
Record 5, Domaine(s)
- Banque
- Prêts et emprunts
Record 5, Main entry term, French
- prêt à intérêt non comptabilisé
1, record 5, French, pr%C3%AAt%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Prêt à l'égard duquel l'intérêt n'est pas comptabilisé parce qu'il existe un doute raisonnable quant à la possibilité de recouvrement ultime du capital ou des intérêts. 2, record 5, French, - pr%C3%AAt%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
Record number: 5, Textual support number: 1 OBS
Voir la section «Lignes directrices» dans CMFCB, 1986. 3, record 5, French, - pr%C3%AAt%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1995-10-12
Record 6, English
Record 6, Subject field(s)
- Loans
Record 6, Main entry term, English
- gross non-accrual loan 1, record 6, English, gross%20non%2Daccrual%20loan
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
Also reported in the return are allowance for credit losses and gross non- accrual loans both for broad categories of loans(. All loans are to be reported wherever booked. Gross loan information is to be reported separately for residents and non-residents. [Office of the Superintendent of Financial Institutions]. 1, record 6, English, - gross%20non%2Daccrual%20loan
Record 6, French
Record 6, Domaine(s)
- Prêts et emprunts
Record 6, Main entry term, French
- prêt brut à intérêt non comptabilisé
1, record 6, French, pr%C3%AAt%20brut%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Il convient également de déclarer la réserve pour créances irrécouvrables et les prêts bruts à intérêt non comptabilisé, pour les grandes catégories de prêts . Tous les prêts doivent être déclarés. Les prêts bruts doivent être partagés en prêts à des résidents et en prêts à des non-résidents. [Bureau du surintendant des institutions financières]. 1, record 6, French, - pr%C3%AAt%20brut%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1993-04-16
Record 7, English
Record 7, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 7, Main entry term, English
- unrecorded revenue entitlement
1, record 7, English, unrecorded%20revenue%20entitlement
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 7, Main entry term, French
- produit financier non comptabilisé
1, record 7, French, produit%20financier%20non%20comptabilis%C3%A9
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- produit financier non enregistré 1, record 7, French, produit%20financier%20non%20enregistr%C3%A9
correct, masculine noun
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1989-02-12
Record 8, English
Record 8, Subject field(s)
- Banking
Record 8, Main entry term, English
- non-accrual deposit
1, record 8, English, non%2Daccrual%20deposit
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, French
Record 8, Domaine(s)
- Banque
Record 8, Main entry term, French
- dépôt intérêt non comptabilisé
1, record 8, French, d%C3%A9p%C3%B4t%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
correct, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1989-02-12
Record 9, English
Record 9, Subject field(s)
- Loans
Record 9, Main entry term, English
- non-accrual consumer loan
1, record 9, English, non%2Daccrual%20consumer%20loan
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Prêts et emprunts
Record 9, Main entry term, French
- prêt à la consommation à intérêt non comptabilisé
1, record 9, French, pr%C3%AAt%20%C3%A0%20la%20consommation%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
correct, masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1989-02-12
Record 10, English
Record 10, Subject field(s)
- Loans
Record 10, Main entry term, English
- non-accrual business loan
1, record 10, English, non%2Daccrual%20business%20loan
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, French
Record 10, Domaine(s)
- Prêts et emprunts
Record 10, Main entry term, French
- prêt aux entreprises à intérêt non comptabilisé
1, record 10, French, pr%C3%AAt%20aux%20entreprises%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1986-09-15
Record 11, English
Record 11, Subject field(s)
- Accounting
Record 11, Main entry term, English
- non-accrual debt
1, record 11, English, non%2Daccrual%20debt
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 OBS
See the section "Guidelines" in CMFCB. 2, record 11, English, - non%2Daccrual%20debt
Record 11, French
Record 11, Domaine(s)
- Comptabilité
Record 11, Main entry term, French
- dette à intérêt non comptabilisé
1, record 11, French, dette%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1986-09-15
Record 12, English
Record 12, Subject field(s)
- Accounting
- Banking
Record 12, Main entry term, English
- non-accrual claim
1, record 12, English, non%2Daccrual%20claim
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record number: 12, Textual support number: 1 OBS
See the section "Guidelines" in CMFCB. 2, record 12, English, - non%2Daccrual%20claim
Record 12, French
Record 12, Domaine(s)
- Comptabilité
- Banque
Record 12, Main entry term, French
- créance à intérêt non comptabilisé
1, record 12, French, cr%C3%A9ance%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9
correct, feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 1975-03-11
Record 13, English
Record 13, Subject field(s)
- Accounting
Record 13, Main entry term, English
- non-capitalized lease 1, record 13, English, non%2Dcapitalized%20lease
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
One in which the item leased is expensed and not set up in the company's books as an asset with a corresponding liability. 1, record 13, English, - non%2Dcapitalized%20lease
Record 13, French
Record 13, Domaine(s)
- Comptabilité
Record 13, Main entry term, French
- bail non comptabilisé
1, record 13, French, bail%20non%20comptabilis%C3%A9
masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 OBS
comptabiliser : (v. tr.) faire entrer en comptabilité. 2, record 13, French, - bail%20non%20comptabilis%C3%A9
Record 13, Spanish
Record 13, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: