TERMIUM Plus®

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SUBSTITUT PRET [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-09

English

Subject field(s)
  • Financial and Budgetary Management
  • Banking
CONT

Loan substitute securities are customer financings structured as after-tax investments to provide the borrower with an interest rate advantage over what would otherwise be applicable on a conventional loan. Such securities are accorded the accounting treatment applicable to loans.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Banque
DEF

Titres ayant les mêmes caractéristiques qu'un prêt, par exemple les actions privilégiées à échéance déterminée, les obligations à intérêt conditionnel, les obligations pour la petite entreprise et les obligations pour le développement de la petite entreprise.

Spanish

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