TERMIUM Plus®

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NON ESCOMPTE [8 records]

Record 1 2011-09-19

English

Subject field(s)
  • Government Accounting
CONT

Bonds held for investment should be carried at face value less the unamortized discount which would be amortized over the term of the bonds. [Office of the Superintendent of Financial Institutions]

French

Domaine(s)
  • Comptabilité publique
CONT

Les obligations détenues aux fins de placement doivent être inscrites selon leur valeur nominale, déduction faite de l'escompte non amorti qui le serait d'ici l'échéance des obligations. [Bureau du surintendant des institutions financières].

Spanish

Save record 1

Record 2 2010-09-13

English

Subject field(s)
  • Financial and Budgetary Management
DEF

[The] discounted proceeds from a note, received by the holder of a customer's note, from a thir party, usually a bank or finance company, prior to its maturity date.

OBS

The proceeds received by the holder equal the maturity value less the bank discount (interest charge).

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Effet cédé par le bénéficiaire à une autre personne physique ou morale (généralement une banque) en échange d'une somme d'argent égale à la valeur à l'échéance de l'effet diminuée de l'escompte.

OBS

L'effet escompté sera présenté pour encaissement à la banque du tiré le jour de l'échéance.

Spanish

Save record 2

Record 3 2007-05-24

English

Subject field(s)
  • Market Prices
DEF

With no reductions.

French

Domaine(s)
  • Prix (Commercialisation)

Spanish

Save record 3

Record 4 1997-06-26

English

Subject field(s)
  • Government Accounting
DEF

That portion of the discount on outstanding Treasury bills which has not yet been charged to expenditure.

OBS

Treasury bills do not bear interest and are sold at a discount, the amount of which is the equivalent of interest. The face value of the Treasury bills is recorded as a liability, and the difference between the face value and the actual selling price represents the discount. This discount is amortized as an expenditure over the term of issue.

OBS

unamortized discount on Treasury bills: Officially approved by the Study Group on Accounting Terminology (SGAT).

Key term(s)
  • unamortized discount

French

Domaine(s)
  • Comptabilité publique
DEF

Fraction de l'escompte des bons du Trésor en circulation qui n'a pas encore été imputée aux dépenses.

OBS

Les bons du Trésor ne portent pas intérêt, mais comportent un escompte qui tient lieu d'intérêt. La valeur nominale des bons du Trésor s'inscrit au passif. La différence entre cette valeur et le prix de vente effectif constitue l'escompte, lequel est amorti, en tant que dépense, sur la durée de l'émission.

OBS

escompte non amorti des bons du Trésor : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.

Key term(s)
  • escompte non amorti

Spanish

Save record 4

Record 5 1996-07-11

English

Subject field(s)
  • Internet and Telematics
  • Finance

French

Domaine(s)
  • Internet et télématique
  • Finances
OBS

Source(s) : ORACLE

Key term(s)
  • escompte non gagné

Spanish

Save record 5

Record 6 1989-01-11

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
OBS

Par analogie à «escompte non amorti des bons du Trésor» (CBT-11, 1983, p. 37).

Spanish

Save record 6

Record 7 1988-02-01

English

Subject field(s)
  • Informatics

French

Domaine(s)
  • Informatique

Spanish

Save record 7

Record 8 1976-06-19

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances

Spanish

Save record 8

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