TERMIUM Plus®

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

reorganization of capital [2 records]

Record 1 1998-08-28

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
DEF

Changement apporté à la composition du capital-actions d'une société, qui fait l'objet de dispositions fiscales particulières.

Spanish

Save record 1

Record 2 1998-07-28

English

Subject field(s)
  • Stock Exchange
  • Financial and Budgetary Management
DEF

An adjustment in the capital structure of a limited company involving changes in the nature and amounts of the various classes of shares and other components of shareholders' equity; asset carrying values in the accounts remain unchanged.

OBS

Reorganization of capital. Source: Income Tax Act, S. 86.

French

Domaine(s)
  • Bourse
  • Gestion budgétaire et financière
DEF

Changement apporté à la composition du capital d'une société et dont l'effet est de modifier la nature et le montant des diverses catégories d'actions et d'autres éléments des capitaux propres, sans toutefois changer la valeur comptable des éléments de l'actif.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Gestión presupuestaria y financiera
DEF

Alteración que hace una empresa en la estructura de su capital, al cambiar bonos por acciones o acciones preferentes por comunes.

OBS

La recapitalización se puede originar debido una bancarrota.

Save record 2

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