TERMIUM Plus®

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

SURPLUS ASSETS [2 records]

Record 1 2011-03-14

English

Subject field(s)
  • Corporate Management (General)
  • Commercial and Other Bodies (Law)
DEF

(on liquidation) What is left of a company's property after payment of debts and repayment of the whole of the preference and ordinary capital.

CONT

When the debts and costs of liquidation are paid in full the surplus assets belong to the contributories.

French

Domaine(s)
  • Gestion de l'entreprise (Généralités)
  • Organismes commerciaux ou non (Droit)
DEF

(de liquidation) Différence positive constatée, dans le bilan de liquidation d'une entreprise, entre le produit de la réalisation de l'actif d'une part, et le remboursement de toutes les dettes et du capital social d'autre part.

CONT

Sauf clauses statutaires particulières, le boni est la propriété des actionnaires, entre lesquels il est réparti.

Spanish

Save record 1

Record 2 1992-11-18

English

Subject field(s)
  • Federal Administration
  • Real Estate

French

Domaine(s)
  • Administration fédérale
  • Immobilier
OBS

Terme tiré du Manuel du Conseil du Trésor, Gestion des biens immobiliers

Spanish

Save record 2

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