TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OPERATION HORS BILAN [2 records]
Record 1 - internal organization data 2008-04-30
Record 1, English
Record 1, Subject field(s)
- Accounting
- Foreign Trade
Record 1, Main entry term, English
- off-balance sheet transaction
1, record 1, English, off%2Dbalance%20sheet%20transaction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Generally accepted accounting principles (GAAP) permit certain kinds of transactions to be accounted for off the company's balance sheet, and many companies, as a means of managing risk and/or taking advantage of legitimate tax minimization opportunities, create off-balance-sheet transactions. It is important that the audit committee understand the nature and the reason for each off-balance-sheet item, and ensure that any such relationships are adequately disclosed. 2, record 1, English, - off%2Dbalance%20sheet%20transaction
Record 1, Key term(s)
- off-balance-sheet transaction
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Commerce extérieur
Record 1, Main entry term, French
- transaction hors bilan
1, record 1, French, transaction%20hors%20bilan
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- opération hors bilan 2, record 1, French, op%C3%A9ration%20hors%20bilan
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Une «opération hors bilan» peut être toute transaction, ou tout accord, entre une société et une ou plusieurs autres entités et qui n'est pas inscrite au bilan. 2, record 1, French, - transaction%20hors%20bilan
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1987-06-15
Record 2, English
Record 2, Subject field(s)
- Banking
- Currency and Foreign Exchange
Record 2, Main entry term, English
- defeasance
1, record 2, English, defeasance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Note issuance facilities (NIFS), options on stock market indexes, stripped bonds, interest rate swaps, currency swaps, currency options, 24-hour trading, and defeasances are but a few of the new techniques (and new terms) thrown up by a very inventive financial industry. 1, record 2, English, - defeasance
Record 2, French
Record 2, Domaine(s)
- Banque
- Politique monétaire et marché des changes
Record 2, Main entry term, French
- opération hors bilan
1, record 2, French, op%C3%A9ration%20hors%20bilan
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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