TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A harvest plan defines how and when the owners and investors will realise an actual cash return on their investment.  2, record 1, English, - harvest%20plan

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Premium includes(1) any fine or other like sum,(2) any other pecuniary consideration in addition to rent, and(3) any sum paid by way of a deposit, other than one which does not exceed one-sixth of the annual rent and is reasonable in relation to the potential liability in respect of which it is paid. "Premium" has been judicially defined as a cash payment made to the lessor, and representing, or supposed to represent, the capital value of the difference between the actual rent and the best rent that might otherwise be obtained.(27 Hals., 4th, p. 609)  1, record 2, English, - premium

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

prime : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 2, French, - prime

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A lease agreement in which the lessor, or leasing company, assumes financial responsibility for the difference between the depreciated value of the vehicle and its actual cash value at the end of the lease.  5, record 3, English, - closed%2Dend%20lease

Record number: 3, Textual support number: 1 OBS

Under a closed-end lease the lessee pays a fixed monthly rental and returns the vehicle at the end of the lease term without further financial obligation, provided the vehicle has been properly cared for and has not exceeded the mileage limit.  3, record 3, English, - closed%2Dend%20lease

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

crédit-bail indépendant de la valeur de reprise à l'échéance.  3, record 3, French, - cr%C3%A9dit%2Dbail%20simple

Record number: 3, Textual support number: 1 OBS

contrat de louage inconditionnel : source citée : Louage à long terme, G.M .  4, record 3, French, - cr%C3%A9dit%2Dbail%20simple

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Another concern with hedging is having a basis change(particularly widening) during the time between when you sold the contract and when you deliver the actual cash grain.  2, record 4, English, - cash%20grain

Record number: 4, Textual support number: 1 OBS

Term used at the Canadian Grain Commission.  3, record 4, English, - cash%20grain

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Pour le grain de provende, la valeur doit être calculée en utilisant le coût des provendes utilisées pour remplacer toute perte de rendement; en conséquence, les valeurs utilisées peuvent être supérieures à celle du marché du grain au comptant.  2, record 4, French, - grain%20au%20comptant

Record number: 4, Textual support number: 1 OBS

Terme en usage à la Commission canadienne des grains.  3, record 4, French, - grain%20au%20comptant

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The cost of replacement new less physical depreciation (not book depreciation).  4, record 5, English, - actual%20cash%20value

Record number: 5, Textual support number: 1 OBS

actual cash value : term found in the context of public auto insurance uniformity in New Brunswick.  5, record 5, English, - actual%20cash%20value

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Valeur de remplacement moins la dépréciation.  3, record 5, French, - valeur%20au%20jour%20du%20sinistre

Record number: 5, Textual support number: 1 OBS

valeur vénale : terme trouvé dans le contexte de l'uniformisation de l'assurance automobile publique au Nouveau-Brunswick.  6, record 5, French, - valeur%20au%20jour%20du%20sinistre

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

If a company and a claimant fail to agree as to actual cash value or amount of loss, many policies provide that these be determined by appraisal. The appraisers appointed by the parties select an umpire. A decision of any two is binding.  1, record 6, English, - umpire

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Nouvel expert choisi par les experts des parties intéressées ou nommé par un juge avec mission de départager ces experts s'ils n'ont pas réussi à fournir des avis concordants sur le litige.  1, record 6, French, - tiers%20expert

Record number: 6, Textual support number: 1 OBS

tiers expert : terme normalisé par l'AFNOR. Extrait de la norme NF-K40-001, reproduite avec l'autorisation de l'AFNOR.  3, record 6, French, - tiers%20expert

Record number: 6, Textual support number: 2 OBS

Arbitre : Terme utilisé dans les dispositions générales des contrats d'assurance de choses et de responsabilité au Québec.  3, record 6, French, - tiers%20expert

Record number: 6, Textual support number: 1 CONT

[...] chaque partie nomme un expert; les deux experts ainsi nommés s'adjoignent un arbitre désintéressé.  2, record 6, French, - tiers%20expert

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Remittance houses transferred money in several ways-cash, drafts, and as commercial goods. A customer purchased a draft for a certain amount in Chinese dollars. Rather than immediately send the money, the houses waited until the individual transactions amounted to a fairly large sum or until the exchange rate was favorable. In lieu of actual transfers, they also purchased goods for sale in China or bought gold and silver.  1, record 7, English, - remittance%20house

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Selon les responsables de la Banque de la République d'Haïti (BRH), plus d'une maison de transfert ne possède pas de permis officiel ou n'est pas déclarée.  1, record 7, French, - maison%20de%20transfert

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Trading on commodity exchanges may be in actual goods, known as cash trading, or in contracts for future delivery, known as futures trading. Some exchanges offer only cash markets, others specialize in futures trading. Others offer a wide variety of cash plus futures trading. Trading on the three markets offered by the Winnipeg Commodity Exchange, commodity futures, grain options and cash grains, illustrates the operation of commodity markets and how the grain industry uses them.  1, record 8, English, - trading%20on%20commodity%20exchange

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Les transactions aux bourses des denrées peuvent porter sur les marchandises mêmes, transactions au comptant, ou sur des marchandises à livrer plus tard, contrats à terme. Certaines bourses ne traitent qu'au comptant alors que d'autres se spécialisent dans les contrats à terme. D'autres encore permettent d'effectuer une grande variété de transactions au comptant et à terme. Les transactions aux trois marchés rattachés à la Bourse des denrées de Winnipeg - marché des marchandises à terme, options grains et marché des grains au comptant - indiquent bien le fonctionnement des marchés de marchandises et les services qu'ils rendent à l'industrie céréalière.  1, record 8, French, - transaction%20aux%20bourses%20des%20denr%C3%A9es

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

For card issuers such as banks, having cash value registered on cards rather than actual cash leaving the vaults in customers’ pockets means funds can earn interest for the institution longer.  1, record 9, English, - cash%20value%20registered%20on%20cards

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Pour ce qui est des émetteurs de cartes comme les banques, l'inscription de la valeur en espèces sur les cartes plutôt qu'un transfert d'argent comptant des voûtes aux poches des consommateurs permettrait aux fonds de rapporter des intérêts sur une plus longue période.  1, record 9, French, - valeur%20en%20esp%C3%A8ces%20sur%20les%20cartes

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

When one sells a call option without owning the underlying stock or any equivalent security(convertible stock or bond or another call option), he is considered to have written an uncovered call option. This strategy has limited profit potential and theoretically unlimited loss.... since there is no actual cash investment required to write a naked call-the position can be financed with collateral loan value of marginable securities-the strategy can be operated as an adjunct to many other investment strategies.  4, record 10, English, - uncovered%20call%20option

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Lorsqu'on vend une option d'achat découverte, les risques sont illimités alors que le gain est limité. La vente initiale d'une option d'achat découverte est semblable à la vente à découvert d'actions.  3, record 10, French, - option%20d%27achat%20d%C3%A9couverte

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A method of accounting that recognizes gross profit proportionately with actual cash collected on instalment sales.  2, record 11, English, - instalment%20method

Record number: 11, Textual support number: 1 OBS

Compare with "cost recovery method".  3, record 11, English, - instalment%20method

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Méthode de constatation des produits tirés de la vente de marchandises à tempérament, qui consiste à comptabiliser la vente et les coûts s'y rapportant dans l'exercice de la vente, et à reporter la constatation de la marge bénéficiaire brute aux exercices dans lesquels des sommes sont recouvrées de l'acheteur. Cette méthode n'est utilisée que dans les cas où le recouvrement de la contrepartie n'est pas raisonnablement sûr.  1, record 11, French, - m%C3%A9thode%20de%20la%20constatation%20en%20fonction%20des%20encaissements

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Exchange of debts for cash. This is done through the secondary market of bank claims where a country's debt can be sold for cash at a discount. Mainly used so far in Chile. Note that the actual Chilean process is called "adquisición de títulos de la deuda externa". In Ecuador they use the term "secretización" to describe the process of converting foreign debt into the Ecuadorian sucre.  1, record 12, English, - debt%2Dfor%2Dcash%20swap

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Risk to actual cash receipts due to difference in spread between money borrowed medium term and reinvested short term.  1, record 13, English, - cash%20risk

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The revenue is recorded in the departmental accounts when the "cash" has been received along with any expenditure amount to account for early payment discounts offered by the department. The accrued revenue accounts are reconciled regularly with the outstanding accounts receivable as are the actual revenue accounts with the cash receipts.  2, record 14, English, - accrued%20revenue%20account

Record number: 14, Textual support number: 1 OBS

See the Revenue Management Module in the Financial Management Systems (FMS) Handbook.  2, record 14, English, - accrued%20revenue%20account

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

With the introduction of organized gold options and gold futures markets on North American and European exchanges in the past decade(in addition to the already existing cash markets for gold throughout the world), these investors have been able to participate directly in the gold market... without necessarily buying or selling actual gold.  2, record 15, English, - gold%20futures%20market

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Grâce à la création de marchés organisés des options sur l'or et de marchés à terme de l'or sur les Bourses nord-américaines et européennes au cours de la dernière décennie (...), ces investisseurs ont été en mesure de prendre une part directe au marché aurifère (...) sans nécessairement acheter ou vendre l'or lui-même.  2, record 15, French, - march%C3%A9%20%C3%A0%20terme%20de%20l%27or

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The delivery of actual bonds resulting from an option exercise involves certain costs, just as it does in the bond cash market.  2, record 16, English, - bond%20cash%20market

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

La livraison physique d'obligations résultant de la levée d'une option donne lieu à certains coûts, tout comme c'est le cas dans le marché obligataire au comptant.  2, record 16, French, - march%C3%A9%20obligataire%20au%20comptant

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

Price may be on actual, spot, cash commodities or on a futures contract.  2, record 17, English, - commodity%20price

Record number: 17, Textual support number: 1 OBS

Commodity: term normally used to describe raw materials, or semi-finished goods, such as wheat, coffee, pork bellies, copper, nickel, lumber, oil, cotton, rubber or tin.  3, record 17, English, - commodity%20price

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Le terme denrée désigne une marchandise généralement destinée à l'alimentation (...)  4, record 17, French, - prix%20des%20marchandises

Record number: 17, Textual support number: 2 OBS

Dans un sens restreint, le terme anglais «commodity» désigne un bien d'usage économique qui fait l'objet de spéculation.  4, record 17, French, - prix%20des%20marchandises

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Data on all stock issues traded on the Toronto, Montreal and New York stock exchanges provided for each issue are closing prices, dollar and trading volumes, indicated dividend rates, actual dividend payments of cash and stocks, and stock splits.  2, record 18, English, - dividend%20payment

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Refers to deficit balance, planned or actual, in a cash account.  1, record 19, English, - drawdown%20requirement

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Situation qui existe lorsque le solde d'un compte caisse est déficitaire ou qu'on prévoit qu'il le sera.  1, record 19, French, - besoin%20de%20pr%C3%A9l%C3%A8vement

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

If the liquidation process does not take long, the firm will try to settle with the partners in one payment... For a one-payment liquidation, there are two rules to observe : 1. Before any partner is entitled to any payments, all creditors must be paid in full. 2. Before any cash is distributed to any partner, the entire actual loss or gain from the disposal of assets must be distributed to the partner's account...  1, record 20, English, - one%2Dpayment%20liquidation

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

counter cash : That part of the actual cash of a bank kept by the tellers in their cages.  2, record 21, English, - counter%20cash%20book

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

The Property Valuation Condition of the Policy states that the contract is one of indemnity only, and is designed to pay for only the Actual Cash Value of any of the Insured's property damaged or destroyed by an Accident.  1, record 22, English, - property%20valuation%20condition

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

La condition évaluation des biens de la police indique que le contrat est un simple contrat d'indemnité qui est accordée pour payer seulement la valeur réelle en espèces des biens de l'assuré, endommagés ou détruits par un accident.  1, record 22, French, - condition%20%C3%A9valuation%20des%20biens%20de%20la%20police

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

A projection of probable project cost and cash phasing, based normally on a monthly review of actual performance and other relevant factors by the office of primary interest.  1, record 23, English, - predicted%20project%20cost

Record number: 23, Textual support number: 2 OBS

Term(s) officialized by the Department of National Defence  2, record 23, English, - predicted%20project%20cost

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Prévision de l'ensemble des coûts probables d'un projet et de l'échelonnement des paiements, établi normalement d'après l'étude mensuelle, par le bureau de première responsabilité, de l'avancement des travaux et d'autres facteurs pertinents.  1, record 23, French, - co%C3%BBt%20pr%C3%A9vu%20d%27un%20projet

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

(...) reporting and budgetary control systems(...) compare actual planned costs in relation to outputs, and actual and planned cash disbursements and commitments in relation to cash appropriation, allotment or other limit(...)  1, record 24, English, - actual%20cash%20disbursement

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Deputy heads of departments and agencies are responsible for satisfying departmental requirements and the requirements of Parliament and central agencies, as expressed in statutes, regulations and other directions, for financial visibility, control and accountability through the establishment and operation of systems of financial administration which include :(...) reporting and budgetary control systems which compare actual and planned costs in relations to outputs, and actual and planned cash disbursements and commitments in relation to each appropriation, allotment or other limit(...)  1, record 25, English, - planned%20cash%20disbursement

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish