TERMIUM Plus®

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

LIQUIDATION BALANCE SHEET [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Corporate Economics
DEF

A statement of assets and liabilities prepared in the case of actual or impending bankruptcy or insolvency, showing the effects of immediate liquidation and the proposed distribution of the proceeds having regard to the rights of the various classes of creditors and owners.

OBS

liquidation balance sheet: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Économie de l'entreprise
DEF

État financier présentant l'actif et le passif d'une entreprise en faillite ou sur le point de l'être, et faisant ressortir les effets de la liquidation éventuelle et la façon dont le produit de cette liquidation sera réparti, eu égard aux droits des diverses catégories de créanciers et d'associés ou d'actionnaires.

OBS

bilan de liquidation : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Economía empresarial
DEF

Balance que se realiza en la fase de liquidación definitiva de una sociedad con la finalidad de valorar el capital que se repartirá entre los socios o las deudas pendientes.

OBS

balance de liquidación definitiva: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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