component d’un dipòsit

Terminologia comptable de les NIIF

• ca
  component d’un dipòsit
• es
  componente de depósito
• fr
  composante dépôt
• en
  deposit component
• norma IFRS4
• A contractual component that is not accounted for as a derivative under IAS 39 and would be within the scope of IAS 39 if it were a separate instrument.