TERMIUM Plus®

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

LEADING LAGGING [1 record]

Record 1 2009-03-03

English

Subject field(s)
  • Foreign Trade
DEF

The expression generally used in the settlement of international trade meaning that on occasions some debtors will make payment early, while others tend to delay payment.

OBS

Creditors will tend to act the same, but under different circumstances. A lead will refer to the settlement of a debt by an importer.

French

Domaine(s)
  • Commerce extérieur
DEF

Dans le commerce international, opération qui consiste à faire varier les modalités de remboursement de créances afin de bénéficier d'une variation favorable des cours du change.

OBS

Ainsi, une entreprise ayant facturé une exportation dans une devise susceptible de s'apprécier aura intérêt à accorder des délais de paiement supplémentaires. En revanche, si l'entreprise est endettée dans cette devise, elle cherchera à avancer son paiement.

Key term(s)
  • enchaînement temporel

Spanish

Campo(s) temático(s)
  • Comercio exterior
DEF

Diferencias en el tiempo en que se hace la cancelación de deudas en comercio internacional.

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