TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TRANSLATION ADJUSTMENT [2 records]
Record 1 - internal organization data 1999-02-09
Record 1, English
Record 1, Subject field(s)
- Currency and Foreign Exchange
- Financial and Budgetary Management
Record 1, Main entry term, English
- exchange gain or loss
1, record 1, English, exchange%20gain%20or%20loss
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- exchange difference 2, record 1, English, exchange%20difference
correct
- foreign exchange gain or loss 2, record 1, English, foreign%20exchange%20gain%20or%20loss
correct
- translation adjustment 2, record 1, English, translation%20adjustment
correct
- translation gain or loss 2, record 1, English, translation%20gain%20or%20loss
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Gain or loss in local currency from holding net foreign monetary items during a period in which the exchange rate changes. 3, record 1, English, - exchange%20gain%20or%20loss
Record number: 1, Textual support number: 1 OBS
exchange gain or loss: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - exchange%20gain%20or%20loss
Record 1, French
Record 1, Domaine(s)
- Politique monétaire et marché des changes
- Gestion budgétaire et financière
Record 1, Main entry term, French
- profit ou perte sur change
1, record 1, French, profit%20ou%20perte%20sur%20change
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- gain ou perte de change 1, record 1, French, gain%20ou%20perte%20de%20change
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Profit ou perte découlant de la conversion en monnaie nationale (ou autre monnaie de présentation) des états financiers (ou comptes) d'un établissement étranger établis en monnaie étrangère, ou découlant du règlement ou de la conversion des éléments d'actif ou de passif de l'entité résultant d'opérations conclues en monnaie étrangère. 1, record 1, French, - profit%20ou%20perte%20sur%20change
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Política monetaria y mercado de cambios
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- diferencias de cambio
1, record 1, Spanish, diferencias%20de%20cambio
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Pérdidas o ganancias que se producen en operaciones de cambio de divisa extranjera, o al efectuar en la realidad una operación a un tipo de cambio distinto del previsto. 1, record 1, Spanish, - diferencias%20de%20cambio
Record number: 1, Textual support number: 1 OBS
diferencias de cambio: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - diferencias%20de%20cambio
Record 2 - internal organization data 1995-10-12
Record 2, English
Record 2, Subject field(s)
- Banking
- Currency and Foreign Exchange
Record 2, Main entry term, English
- foreign currency translation adjustment 1, record 2, English, foreign%20currency%20translation%20adjustment
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
[Office of the Superintendent of Financial Institutions]. This adjustment is the balancing item necessary to have the closing balance above agree with the Balance Sheet amount of subordinated debt at the end of the period. The adjustment arises because subordinated debt may be issued in foreign currency. This means that the outstanding balance of subordinated debt (expressed in Canadian currency) may fluctuate due to foreign currency translation. 1, record 2, English, - foreign%20currency%20translation%20adjustment
Record 2, French
Record 2, Domaine(s)
- Banque
- Politique monétaire et marché des changes
Record 2, Main entry term, French
- rajustement pour conversion en devises
1, record 2, French, rajustement%20pour%20conversion%20en%20devises
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
[Bureau du surintendant des institutions financières]. Ce rajustement est un élément d'équilibrage nécessaire pour faire correspondre le solde de fermeture du poste 1 a), aux montants de dettes subordonnées figurant au Bilan, à la fin de la période. Ce rajustement est nécessaire parce que des dettes subordonnées peuvent être émises en devises, ce qui signifie que les soldes des dettes subordonnées en circulation (exprimés en dollars canadiens) peuvent varier en raison de la conversion en devises. 1, record 2, French, - rajustement%20pour%20conversion%20en%20devises
Record 2, Spanish
Record 2, Textual support, Spanish
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