TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OBLIGATION INTERET CONDITIONNEL [2 records]
Record 1 - internal organization data 2010-09-23
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
Record 1, Main entry term, English
- income bond
1, record 1, English, income%20bond
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- adjustment bond 2, record 1, English, adjustment%20bond
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A bond on which the amount of interest to be paid depends on the level of the issuer's earnings. 3, record 1, English, - income%20bond
Record number: 1, Textual support number: 1 OBS
Income bonds ... result primarily from reorganizations. Hence the term adjustment bond is often used to designate an income bond. 2, record 1, English, - income%20bond
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
Record 1, Main entry term, French
- obligation à revenu variable
1, record 1, French, obligation%20%C3%A0%20revenu%20variable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- obligation à intérêt conditionnel 1, record 1, French, obligation%20%C3%A0%20int%C3%A9r%C3%AAt%20conditionnel
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Obligation dont les intérêts versés aux obligataires dépendent des bénéfices réalisés par la société émettrice. 2, record 1, French, - obligation%20%C3%A0%20revenu%20variable
Record number: 1, Textual support number: 1 OBS
Dans la loi de l'impôt sur le revenu, «income debenture» et «income bond» ont été traduits par "obligations à intérêt conditionnel", ce qui ne permet pas de distinguer entre la débenture et l'obligation. 3, record 1, French, - obligation%20%C3%A0%20revenu%20variable
Record 1, Key term(s)
- obligation à revenus conditionnels
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Bolsa de valores
- Inversiones
Record 1, Main entry term, Spanish
- bono de participación en utilidades
1, record 1, Spanish, bono%20de%20participaci%C3%B3n%20en%20utilidades
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- obligación participativa 1, record 1, Spanish, obligaci%C3%B3n%20participativa
feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 1991-10-31
Record 2, English
Record 2, Subject field(s)
- Stock Exchange
- Investment
Record 2, Main entry term, English
- income debenture
1, record 2, English, income%20debenture
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
... a debenture in respect of which interest or dividends are payable only when the debtor company has made a profit before taking into account the interest or dividend obligation ... 2, record 2, English, - income%20debenture
Record number: 2, Textual support number: 1 OBS
Debenture: A certificate of indebtedness issued by a government or corporation, generally being one of a number of such certificates. The term usually implies an unsecured obligation. 3, record 2, English, - income%20debenture
Record 2, French
Record 2, Domaine(s)
- Bourse
- Investissements et placements
Record 2, Main entry term, French
- débenture à revenu variable
1, record 2, French, d%C3%A9benture%20%C3%A0%20revenu%20variable
correct, feminine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- débenture à intérêt conditionnel 2, record 2, French, d%C3%A9benture%20%C3%A0%20int%C3%A9r%C3%AAt%20conditionnel
correct, feminine noun, Canada
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
«Débenture à revenu variable» est formé sur le modèle de «obligation à revenu variable» (Dictionnaire de gestion financière (CONFI), 1979, p. 270). Dans la loi de l'impôt sur le revenu, «income debenture» et «income bond» ont été traduits par «obligations à intérêt conditionnel», ce qui ne permet pas de distinguer entre la débenture et l'obligation. 3, record 2, French, - d%C3%A9benture%20%C3%A0%20revenu%20variable
Record 2, Key term(s)
- obligation à intérêt conditionnel
Record 2, Spanish
Record 2, Textual support, Spanish
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