TERMIUM Plus®

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

DETTES EVENTUELLES [1 record]

Record 1 1997-01-23

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
  • Foreign Trade
DEF

The potential debts which may become actual financial obligations if certain events occur or fail to occur.

OBS

The contingent liabilities of the Government of Canada consist of explicit guarantees by the Government, potential losses arising from pending or threatened litigation relating to claims and assessments in respect of breach of contract, damages to persons and property, and like items.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
  • Commerce extérieur
DEF

Dettes potentielles qui peuvent se transformer en dettes réelles si certaines éventualités se réalisent.

OBS

Le passif éventuel de l'État canadien comprend les garanties formelles de l'État, les pertes qui pourraient découler de causes en instance ou imminentes relatives à des demandes d'indemnité et à des évaluations concernant la rupture de contrats, des lésions corporelles ou des dégâts matériels et autres cas de ce genre. Lorsque le singulier s'impose, employer «élément de passif éventuel».

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad pública
  • Comercio exterior
DEF

Deudas potenciales que pueden transformarse en deudas reales en consecuencia de un suceso futuro que de momento se considera posible, pero no probable.

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