Routledge Dictionary of Language and Linguistics
1 In the narrower sense: in contrast with foreign word, words borrowed from one language into another language (
borrowing), which have become lexicalized (=assimilated phonetically, graphemically, and grammatically) into the new language: Eng.
picture<Lat. pictura, Ger. flirten (‘to flirt’)<Eng. flirt.
2 In the broader sense: an umbrella term for foreign word and loan word (in the above-mentioned sense). Here, a distinction is drawn between lexical and semantic borrowings ( calque): in lexical borrowings the word and its meaning (usually together with the ‘new’ object) are taken into the language and used either as a foreign word (=non-assimilated loan) like Sputnik, paté, and rumba, or as an assimilated loan word (in the narrower sense).
References
borrowing
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