TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

GENUINE LIABILITIES [1 record]

Record 1 2000-11-24

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
DEF

One which is determined and undisputed, rather than being contingent or conditional.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
CONT

[le] passif réel [...] est incorporé au bilan parce qu'il représente une dette certaine, un montant qu'il faudra débourser.

OBS

Pour éviter de confondre les dettes avec «le passif envers les propriétaires» on les désigne parfois sous les vocables de passif réel ou de passif à l'égard des tiers.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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