TERMIUM Plus®

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

ACCORDION OPERATION [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Finance
DEF

Operation involving the simultaneous reduction and increase of a company's share capital, normally designed to offset losses. If the share capital is reduced to zero, minor shareholders normally decide not to reinvest in the company, thereby benefiting major shareholders.

OBS

accordion operation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Finances
DEF

Opération simultanée de réduction et d'augmentation du capital social d'une société, normalement pour compenser des pertes. Quand la réduction atteint zéro, les petits actionnaires disparaissent, au bénéfice des majoritaires.

OBS

opération accordéon : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Finanzas
DEF

Operación simultánea de reducción y ampliación del capital social de una compañía, normalmente para compensar pérdidas. Cuando la reducción es a cero se suele producir la desaparición de los pequeños accionistas que deciden no invertir nuevamente en la compañía, lo que puede favorecer a los mayoritarios.

OBS

operación acordeón: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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