TERMIUM Plus®

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

equity transaction [2 records]

Record 1 2004-12-07

English

Subject field(s)
  • Accounting
  • Government Accounting
DEF

A transaction affecting owners' equity in an organization that does not arise from normal business operations, such as the issue or redemption of share capital and payment of dividends.

OBS

Crown corporations

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
DEF

Opération amenant un changement dans les capitaux propres de l'entité, par exemple un apport de capitaux, un rachat d'actions, la déclaration d'un dividende ou une affectation à une réserve.

OBS

sociétés d'État

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Contabilidad pública
Save record 1

Record 2 2004-12-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Accounting
DEF

Any transaction having the effect of increasing or decreasing net worth or involving transfers between the accounts making up net worth.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad
DEF

Cualquier transacción que tenga el efecto de aumentar o disminuir el capital neto (o contable) de una sociedad [...]

Save record 2

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