| dbo:abstract
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- A sinking fund is a fund established by an economic entity by setting aside revenue over a period of time to fund a future capital expense, or repayment of a long-term debt. In North America and elsewhere where it is common for public and private corporations to raise funds through the issue of bonds, the term is normally used in this context. However, in the United Kingdom and elsewhere where the issue of bonds (other than government bonds) is unusual, and where long-term leasehold tenancies are common, the term is only normally used in the context of replacement or renewal of capital assets, particularly the common parts of buildings. Borrowing money by issuing a bond is referred to as floating a bond. Sinking is its opposite, repaying debt or acquiring capital assets without debt. (en)
- En comptabilité et en économie, un fonds d'amortissement est une source d'argent mise de côté à intervalles réguliers.D'une part, elle rapportera des intérêts, d'autre part elle permettra de faire face à un engagement (futur et connu) en capital, au remboursement d'emprunts, d'actions ou tout autre endettement à l'échéance. (fr)
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| rdfs:comment
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- En comptabilité et en économie, un fonds d'amortissement est une source d'argent mise de côté à intervalles réguliers.D'une part, elle rapportera des intérêts, d'autre part elle permettra de faire face à un engagement (futur et connu) en capital, au remboursement d'emprunts, d'actions ou tout autre endettement à l'échéance. (fr)
- A sinking fund is a fund established by an economic entity by setting aside revenue over a period of time to fund a future capital expense, or repayment of a long-term debt. In North America and elsewhere where it is common for public and private corporations to raise funds through the issue of bonds, the term is normally used in this context. However, in the United Kingdom and elsewhere where the issue of bonds (other than government bonds) is unusual, and where long-term leasehold tenancies are common, the term is only normally used in the context of replacement or renewal of capital assets, particularly the common parts of buildings. (en)
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