contracte de garantia financera

Terminologia comptable de les NIIF

• ca
  contracte de garantia financera
• es
  contrato de garantía financiera
• fr
  contrat de garantie financière
• en
  financial guarantee contract
• norma IFRS4; IAS39
• A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.