TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
report des pertes [2 records]
Record 1 - internal organization data 2008-07-09
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- loss carry over
1, record 1, English, loss%20carry%20over
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- loss carry-over 2, record 1, English, loss%20carry%2Dover
correct
- loss carryover 3, record 1, English, loss%20carryover
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Under income tax legislation, the right to apply a current loss against the taxable income of prior periods (carry back) and/or against the taxable income of future periods (carry forward). 4, record 1, English, - loss%20carry%20over
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- report de perte
1, record 1, French, report%20de%20perte
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- report de pertes 2, record 1, French, report%20de%20pertes
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Imputation d'une perte fiscale à un exercice antérieur ou ultérieur, effectuée dans le but de réaliser une économie d'impôts en réduisant le bénéfice imposable de cet exercice. 3, record 1, French, - report%20de%20perte
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2000-10-04
Record 2, English
Record 2, Subject field(s)
- Insurance
Record 2, Main entry term, English
- accumulated losses 1, record 2, English, accumulated%20losses
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Assurances
Record 2, Main entry term, French
- report des pertes
1, record 2, French, report%20des%20pertes
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Seguros
Record 2, Main entry term, Spanish
- arrastre de pérdidas
1, record 2, Spanish, arrastre%20de%20p%C3%A9rdidas
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Técnica utilizada a efectos de determinar la participación de beneficios en un contrato de reaseguro, y mediante la cual se establece que las pérdidas que pudieran producirse en cada año se incorporarán al siguiente o siguientes, en el estado de cuentas que ha de formalizarse para fijar la referida participación en beneficios, compensándose así las pérdidas y las ganancias de los distintos años hasta establecer, para un período de ellos, un resultado final sobre el cual, si es positivo, girará la participación de la cedente. 1, record 2, Spanish, - arrastre%20de%20p%C3%A9rdidas
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: