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MENOS-VALIA [1 record]
Record 1 - internal organization data 2007-02-19
Record 1, English
Record 1, Subject field(s)
- Accounting
- Taxation
Record 1, Main entry term, English
- capital loss
1, record 1, English, capital%20loss
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Loss on the sale or disposal of a capital asset. 2, record 1, English, - capital%20loss
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S.39(1)(b). 3, record 1, English, - capital%20loss
Record number: 1, Textual support number: 1 PHR
Adjusted net capital loss, net capital loss. 4, record 1, English, - capital%20loss
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Fiscalité
Record 1, Main entry term, French
- perte en capital
1, record 1, French, perte%20en%20capital
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- moins-value de cession 2, record 1, French, moins%2Dvalue%20de%20cession
correct, feminine noun
- moins-value réalisée 2, record 1, French, moins%2Dvalue%20r%C3%A9alis%C3%A9e
correct, feminine noun
- moins-value 3, record 1, French, moins%2Dvalue
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Perte subie par l'entité lors de la cession d'une immobilisation à un prix inférieur à son coût d'acquisition, par exemple, un terrain. 2, record 1, French, - perte%20en%20capital
Record number: 1, Textual support number: 1 OBS
En fiscalité, seul le terme «perte en capital» est employé au Canada alors qu'en France et en Belgique, le terme employé est «moins-value». L'adjectif vient après le syntagme, exemple : perte en capital nette. 4, record 1, French, - perte%20en%20capital
Record number: 1, Textual support number: 2 OBS
Source : Loi de l'impôt sur le revenu, article 39(1)(b). 4, record 1, French, - perte%20en%20capital
Record number: 1, Textual support number: 1 PHR
Perte en capital nette rajustée, perte en capital nette. 5, record 1, French, - perte%20en%20capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Sistema tributario
Record 1, Main entry term, Spanish
- minusvalía
1, record 1, Spanish, minusval%C3%ADa
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- pérdida de capital 2, record 1, Spanish, p%C3%A9rdida%20de%20capital
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Pérdida que resulta de la venta de un activo a un precio inferior a su coste. A efectos de impuestos, el coste es el valor neto que figura en los libros de contabilidad: coste histórico, deducidas las amortizaciones efectuadas e incrementado en la regularización. En el IRPF se admite una revalorización por el coeficiente fijado para el año de adquisición. 3, record 1, Spanish, - minusval%C3%ADa
Record number: 1, Textual support number: 1 OBS
minusvalía: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - minusval%C3%ADa
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