TERMIUM Plus®

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

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Record 1 2008-11-13

English

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

To transfer retained earnings to a capital-stock account, as the result of the issue of a stock dividend, a recapitalization ...

French

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

Virer une partie des bénéfices non répartis à un compte de capital-actions et de surplus d'apport, par exemple lors de la distribution d'un dividende en actions.

OBS

En France et en Belgique, le même résultat est obtenu par l'incorporation, au capital d'une société, d'une partie de ses réserves.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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