TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
equity transaction [2 records]
Record 1 - internal organization data 2004-12-07
Record 1, English
Record 1, Subject field(s)
- Accounting
- Government Accounting
Record 1, Main entry term, English
- capital transaction
1, record 1, English, capital%20transaction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- equity transaction 2, record 1, English, equity%20transaction
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - capital%20transaction
Record number: 1, Textual support number: 1 OBS
Crown corporations 4, record 1, English, - capital%20transaction
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 1, Main entry term, French
- opération portant sur les capitaux propres
1, record 1, French, op%C3%A9ration%20portant%20sur%20les%20capitaux%20propres
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- opération portant sur l'avoir 2, record 1, French, op%C3%A9ration%20portant%20sur%20l%27avoir
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 3, record 1, French, - op%C3%A9ration%20portant%20sur%20les%20capitaux%20propres
Record number: 1, Textual support number: 1 OBS
sociétés d'État 2, record 1, French, - op%C3%A9ration%20portant%20sur%20les%20capitaux%20propres
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Contabilidad pública
Record 1, Main entry term, Spanish
- transacción de capital
1, record 1, Spanish, transacci%C3%B3n%20de%20capital
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-12-07
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
- Accounting
Record 2, Main entry term, English
- equity transaction
1, record 2, English, equity%20transaction
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Any transaction having the effect of increasing or decreasing net worth or involving transfers between the accounts making up net worth. 1, record 2, English, - equity%20transaction
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité
Record 2, Main entry term, French
- opération sur capitaux propres
1, record 2, French, op%C3%A9ration%20sur%20capitaux%20propres
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- opération sur fonds propres 1, record 2, French, op%C3%A9ration%20sur%20fonds%20propres
correct, feminine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad
Record 2, Main entry term, Spanish
- transacción de capital
1, record 2, Spanish, transacci%C3%B3n%20de%20capital
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Cualquier transacción que tenga el efecto de aumentar o disminuir el capital neto (o contable) de una sociedad [...] 2, record 2, Spanish, - transacci%C3%B3n%20de%20capital
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