TERMIUM Plus®

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NON RECOUVRABLE [7 records]

Record 1 2026-01-08

English

Subject field(s)
  • Foreign Trade
  • Loans
  • Social Security and Employment Insurance
CONT

"A large, and growing, proportion of their loans is uncollectable," says the rating agency, and the cost of recapitalization is near 20 percent of gross domestic product.

Key term(s)
  • irrecoverable

French

Domaine(s)
  • Commerce extérieur
  • Prêts et emprunts
  • Sécurité sociale et assurance-emploi
CONT

«Une grande partie de leurs prêts, qui va en augmentant, est irrécouvrable» affirme l'agence de cotation, et le coût de recapitalisation approche 20 % du PIB [produit intérieur brut].

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Préstamos
  • Seguridad social y seguro de desempleo
Save record 1

Record 2 2003-03-21

English

Subject field(s)
  • Accounting
DEF

Cost that cannot be recovered from market prices.

OBS

With respect to electricity competition, stranded investments are those assets owned by a utility that would become uneconomic in a competitive market.

French

Domaine(s)
  • Comptabilité
DEF

Coût d'un actif «dessaisi» qui ne peut être récupéré à même les prix pratiqués sur le marché.

OBS

Dans le contexte de la concurrence dans le secteur de l'électricité, les actifs dessaisis d'un service public sont ceux qui ne seraient plus rentables dans un marché concurrentiel.

Spanish

Save record 2

Record 3 1997-03-11

English

Subject field(s)
  • Government Accounting
CONT

Transactions with the following criteria would be considered high risk: highly sensitive transactions, for example where an error in payment is non-recoverable, or payments which are largely judgemental or subject to interpretation. This category could also include payments of very large dollar amount or payments that are considered highly error prone.

Key term(s)
  • non recoverable payment

French

Domaine(s)
  • Comptabilité publique
CONT

Sont à risque élevé les opérations qui présentent les caractéristiques suivantes : les opérations de nature très délicate, par exemple, celles où une erreur pourrait entraîner un paiement non recouvrable, ou les paiements qui sont en grande partie discrétionnaires ou sujets à interprétation. Feraient aussi partie de cette catégorie les paiements représentant de très grosses sommes d'argent ou les paiements où les risques d'erreur sont très grands.

Spanish

Save record 3

Record 4 1996-10-25

English

Subject field(s)
  • Taxation
  • Financial and Budgetary Management
  • Government Accounting

French

Domaine(s)
  • Fiscalité
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Save record 4

Record 5 1995-03-09

English

Subject field(s)
  • Trade
  • Sales (Marketing)
CONT

In the sales profession, a draw is an incentive paid in advance of performance, such as a draw against future earnings, that typically is used to help salespeople through slow periods. A recoverable draw requires the sales representative to return an unearned amount of the draw or carry forward the unearned amount as a deficit if actual performance results in an earned incentive that is less than the draw provided. Nonrecoverable draws, also known as guarantees because they promise a certain level of incentive pay by the employer, are not expected to be returned, nor is the unearned amount carried forward. (Using Draws Wisely in Your Compensation Plan, Sales & Marketing Management (SAL) ISSN: 0163-7517 Vol: 142, Iss: 9, Aug 1990, p: 92-93.)

French

Domaine(s)
  • Commerce
  • Vente
OBS

Commission payable d'avance et non recouvrable.

Spanish

Save record 5

Record 6 1981-09-15

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Save record 6

Record 7 1976-06-19

English

Subject field(s)
  • Insurance

French

Domaine(s)
  • Assurances
OBS

(Depin 7, 15)

Spanish

Save record 7

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