TERMIUM Plus®

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

EQUITY INCOME [1 record]

Record 1 1989-01-18

English

Subject field(s)
  • Cost Accounting
OBS

Share in the net profits of affiliated companies.

French

Domaine(s)
  • Comptabilité analytique
OBS

dans les bénéfices de corporations associées.

OBS

Par exemple, si A détient 30% des actions de B et que B réalise des bénéfices de 1 000 000 $ en 1989, 300 000 $ sont considérés comme un revenu comptable de A, même si B ne verse rien à A.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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