TERMIUM Plus®

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

PASIVO EXIGIBLE LARGO PLAZO [1 record]

Record 1 2009-04-20

English

Subject field(s)
  • Financial Accounting
DEF

A category of debts on a company's balance sheet that do not need to be repaid during that upcoming twelve months, but that instead need to be repaid in a year or more.

Key term(s)
  • long-term liability
  • non current liabilities

French

Domaine(s)
  • Comptabilité générale
DEF

Rubrique du bilan sous laquelle sont regroupées les obligations à long terme d'une entité.

OBS

L'emploi du mot «passif» au singulier comme collectif pour désigner l'ensemble des obilgations qui incombent à l'entité est en usage depuis fort longtemps, alors que l'emploi du mot «passifs» au pluriel pour désigner des éléments ou un regroupement d'éléments de cet ensemble est plus récent et de plus en plus répandu.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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