TERMIUM Plus®

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

permanent capital [2 records]

Record 1 2007-05-01

English

Subject field(s)
  • Financial Accounting
DEF

The portion of owner's equity that, by statute or agreement, is not to be withdrawn or distributed in the ordinary course of events.

French

Domaine(s)
  • Comptabilité générale
DEF

Partie des capitaux propres d'une société qui, en vertu de la loi ou d'une entente, ne peut, dans le cours normal des affaires, être retirée ou distribuée.

OBS

capitaux propres bloqués; capitaux propres gelés; capitaux propres indisponibles : termes habituellement utilisés au pluriel.

Key term(s)
  • capital propre bloqué
  • capital propre gelé
  • capital propre indisponible

Spanish

Save record 1

Record 2 2004-06-29

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
Key term(s)
  • bien de production durable

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 2

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: