TERMIUM Plus®

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

INCOME DEBENTURE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1991-10-31

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

... a debenture in respect of which interest or dividends are payable only when the debtor company has made a profit before taking into account the interest or dividend obligation ...

OBS

Debenture: A certificate of indebtedness issued by a government or corporation, generally being one of a number of such certificates. The term usually implies an unsecured obligation.

French

Domaine(s)
  • Bourse
  • Investissements et placements
OBS

«Débenture à revenu variable» est formé sur le modèle de «obligation à revenu variable» (Dictionnaire de gestion financière (CONFI), 1979, p. 270). Dans la loi de l'impôt sur le revenu, «income debenture» et «income bond» ont été traduits par «obligations à intérêt conditionnel», ce qui ne permet pas de distinguer entre la débenture et l'obligation.

Key term(s)
  • obligation à intérêt conditionnel

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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