TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
action privilégiée à taux variable [1 record]
Record 1 - internal organization data 2020-11-18
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
Record 1, Main entry term, English
- adjustable rate preferred stock
1, record 1, English, adjustable%20rate%20preferred%20stock
correct, see observation
Record 1, Abbreviations, English
- ARP 1, record 1, English, ARP
correct
Record 1, Synonyms, English
- floating rate preferred stock 1, record 1, English, floating%20rate%20preferred%20stock
correct, see observation
- floating-rate preferred share 2, record 1, English, floating%2Drate%20preferred%20share
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A share that is similar to a preferred share, except that its price fluctuates very little, since dividends are fixed at about 65 to 75 per cent of the prime interest rate. Consequently, a floating-rate preferred share has the appearance of a bond, but from the point of view of the shareholders, the income generated from such shares is not declared as interest income (as in the case of a bond) but rather as a dividend that entitles the holder to a dividend tax credit. 3, record 1, English, - adjustable%20rate%20preferred%20stock
Record number: 1, Textual support number: 1 OBS
The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym. 4, record 1, English, - adjustable%20rate%20preferred%20stock
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
Record 1, Main entry term, French
- action privilégiée à taux variable
1, record 1, French, action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- action privilégiée à taux flottant 2, record 1, French, action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20flottant
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Action privilégiée ouvrant droit à un dividende prioritaire à taux variable, habituellement établi par référence à un taux d'intérêt (par exemple le taux des bons du Trésor) qui ne peut excéder un taux plafond fixé. 3, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable
Record number: 1, Textual support number: 2 DEF
Action semblable à une action privilégiée, sauf que son prix varie très peu puisque les dividendes sont fixés à un niveau variant entre 65 et 75% du taux d'intérêt préférentiel. Par conséquent, une action privilégiée à taux variable ressemble à une obligation mais, pour le détenteur, le revenu produit par ce titre n'est pas de l'intérêt (comme dans le cas d'une obligation) mais plutôt un dividende qui donne droit à un crédit d'impôt. 4, record 1, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable
Record 1, Spanish
Record 1, Textual support, Spanish
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