TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A fraud risk assessment is an assessment conducted over the areas of the organization where there is potential fraud risk. Auditors examine company assets, financial documentation, and disclosures. This process seeks to identify fraud risks to the organization — both internal and external fraud — analyze those risks, and develop an action plan for mitigating or controlling those risks.  3, record 1, English, - fraud%20risk%20assessment

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The performance share unit plan [is] designed to enhance the long-term performance of the company and to retain key employees. Yearly grants under the PSU plans are intended to complete [the company's] existing programme of annual performance-related bonuses, the reward for short-term performance and achievements. PSU plans are intended to promote the alignment of interests between the company's shareholders and eligible employees by allowing them to participate in the success of the company. The PSU plan's main objective is to be an effective performance-enhancing scheme based on the employee's contribution to the achievement of the company's strategy.  3, record 2, English, - performance%20share%20unit%20plan

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

... a publicly-traded, developmental stage company that has no established business plan [and] may be used to gather funds as a startup or, more likely, it has the intent to merge or acquire another business entity.  4, record 3, English, - blank%20check%20company

Record number: 3, Textual support number: 1 OBS

One of the most common examples of [a blank check company] is a special purpose acquisition company (SPAC).  2, record 3, English, - blank%20check%20company

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Ces «sociétés de chèque en blanc» s'introduisent en bourse en s'engageant à acquérir ultérieurement une entreprise ayant une véritable activité.  3, record 3, French, - soci%C3%A9t%C3%A9%20de%20ch%C3%A8ques%20en%20blanc

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A SWOT analysis breaks down a company's strengths, weaknesses, opportunities and threats(SWOT) to inform the strategic planning process. By looking at its internal strengths and weaknesses and examining the external opportunities and threats in the marketplace, a company can make better decisions on all three components of its strategic plan : its strategic goals, strategic scope and key success factors.  3, record 4, English, - strengths%2C%20weaknesses%2C%20opportunities%20and%20threats%20analysis

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Une analyse FFPM [...] dresse la liste des forces, des faiblesses, des possibilités et des menaces (FFPM) d'une entreprise qui serviront à la planification stratégique. En considérant ses forces et ses faiblesses internes et en examinant les possibilités et les menaces externes, une entreprise peut prendre de meilleures décisions à l'égard des trois composantes de son plan stratégique : les objectifs stratégiques, la portée stratégique et les facteurs clés de réussite.  3, record 4, French, - analyse%20des%20forces%2C%20des%20faiblesses%2C%20des%20possibilit%C3%A9s%20et%20des%20menaces

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Metodología de estudio de la situación competitiva de una empresa en su mercado y de las características internas de la misma, a efectos de determinar sus Fortalezas, Oportunidades, Debilidades y Amenazas.  2, record 4, Spanish, - an%C3%A1lisis%20DAFO

Record number: 4, Textual support number: 1 OBS

análisis DAFO: análisis de debilidades, amenazas, fortalezas y oportunidades.  3, record 4, Spanish, - an%C3%A1lisis%20DAFO

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Senior managers in this unit group are usually appointed by a board of directors, to which they report. They work either alone or in conjunction with the board of directors to develop and establish objectives for the company, and to develop or approve policies and programs. They plan, organize, direct, control and evaluate, through middle managers, the operations of their organization in relation to established objectives. They work in establishments throughout the telecommunications, finance, insurance, real estate, and data processing, hosting and related services industries as well as other business service industries or they may own and operate their own business.  1, record 5, English, - Senior%20managers%20%2D%20financial%2C%20communications%20and%20other%20business%20services

Record number: 5, Textual support number: 2 OBS

0013: classification system code in the National Occupational Classification.  2, record 5, English, - Senior%20managers%20%2D%20financial%2C%20communications%20and%20other%20business%20services

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Les cadres supérieurs des secteurs des services financiers, des communications et des services aux entreprises sont mandatés généralement par un conseil d'administration dont ils relèvent. Ils définissent, seuls ou conjointement avec le conseil d'administration, les objectifs de l'entreprise et élaborent ou approuvent ses politiques et ses programmes. Ils planifient, organisent, dirigent, contrôlent et évaluent, par l'intermédiaire des cadres intermédiaires, les activités de l'organisme en fonction des objectifs établis. Ils travaillent dans des établissements à travers les secteurs des télécommunications, des finances, des assurances, de l'immobilier, et du traitement des données, d'hébergement Web et les services connexes ainsi que d'autres industries de services aux entreprises ou ils peuvent être gérants et propriétaires de leur propre organisation.  1, record 5, French, - Cadres%20sup%C3%A9rieurs%2Fcadres%20sup%C3%A9rieures%20%2D%20services%20financiers%2C%20communications%20et%20autres%20services%20aux%20entreprises

Record number: 5, Textual support number: 2 OBS

0013 : code du système de classification de la Classification nationale des professions.  2, record 5, French, - Cadres%20sup%C3%A9rieurs%2Fcadres%20sup%C3%A9rieures%20%2D%20services%20financiers%2C%20communications%20et%20autres%20services%20aux%20entreprises

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

The Ceremonial Guard, formerly known as the Public Duties Detachment, is a composite of attached companies from the Governor General' s Foot Guards(GGFG) Ottawa and The Canadian Grenadier Guards(CGG) Montreal, the Band of the Ceremonial Guard, and a Headquarters Company providing supply, transportation, training, administrative and medical support to the unit. The Ceremonial Guard was established by the Canadian Forces to plan and prepare and execute Public Duties in the Nation's Capital during the summer. Every guardsman, Musician and member of the support staff is a trained soldier of the Canadian Forces on Regular or Reserve service.  4, record 6, English, - Ceremonial%20Guard

Record number: 6, Textual support number: 2 OBS

Ceremonial Guard; CG: designations to be used by the Department of National Defence and the Canadian Forces.  5, record 6, English, - Ceremonial%20Guard

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Garde de cérémonie; CG : désignations d'usage obligatoire au ministère de la Défense nationale et dans les Forces canadiennes.  5, record 6, French, - Garde%20de%20c%C3%A9r%C3%A9monie

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Construction managers plan, organize, direct, control and evaluate the activities of a construction company or a construction department within a company, under the direction of a general manager or other senior manager. They are employed by residential, commercial and industrial construction companies and by construction departments of companies outside the construction industry.  1, record 7, English, - Construction%20managers

Record number: 7, Textual support number: 2 OBS

0711: classification system code in the National Occupational Classification.  2, record 7, English, - Construction%20managers

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Les directeurs de la construction planifient, organisent, dirigent, contrôlent et évaluent les activités des entreprises de construction ou des divisions opérationnelles de ces compagnies, sous la direction d'un directeur général ou d'un autre cadre supérieur. Ils travaillent pour des entreprises de construction domiciliaire, commerciale et industrielle ou dans des divisions opérationnelles d'entreprises à l'extérieur de l'industrie de la construction.  1, record 7, French, - Directeurs%2Fdirectrices%20de%20la%20construction

Record number: 7, Textual support number: 2 OBS

0711 : code du système de classification de la Classification nationale des professions.  2, record 7, French, - Directeurs%2Fdirectrices%20de%20la%20construction

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

That part of a premium which is returned upon cancellation or partial cancellation of a policy, on rate adjustments, or when an advance premium is in excess of the actual premium.  1, record 8, English, - return%20of%20premium

Record number: 8, Textual support number: 1 CONT

A life insurance company is co-operative business, the policyholders doing business with each other only, so to speak. The overpayments may vary with plan, age at entry and duration of policy; hence the word surplus is far more appropriate than "profits". This also explains why the expression "premiums refund" is so often used in place of dividend when referring to a participating life insurance policy.  5, record 8, English, - return%20of%20premium

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Partie d'une prime qui est retournée au titulaire d'une police au moment de l'annulation totale ou partielle de la police.  5, record 8, French, - restitution%20de%20prime

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Devolución o extorno de prima que debe efectuar el asegurador normalmente por la parte que corresponde a períodos por los que no ha soportado riesgo como consecuencia de la rescisión del seguro.  1, record 8, Spanish, - restituci%C3%B3n%20de%20prima

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Some major companies give their preferred and common shareholders the option of participating in an automatic dividend reinvestment plan. In such a plan, the company diverts the shareholders’ dividends to the purchase of additional shares of the company. Reinvested dividends are taxable to the shareholder as ordinary cash dividends even though the dividends are not received as cash.  3, record 9, English, - dividend%20reinvestment%20plan

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Certaines grandes compagnies donnent à leurs actionnaires ordinaires et privilégiés la possibilité de participer à un plan de réinvestissement des dividendes par lequel la société affecte les dividendes de chaque actionnaire à l'achat d'actions additionnelles. Ces dividendes réinvestis sont imposables comme les dividendes en espèces, même si l'actionnaire ne les touche pas réellement.  2, record 9, French, - plan%20de%20r%C3%A9investissement%20de%20dividendes

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

A listed financial institution includes a person that is a chartered bank, an investment dealer, a trust company, an insurance company, a credit union, an investment plan, a tax discounter, or a person whose principal business is the lending of money.  3, record 10, English, - listed%20financial%20institution

Record number: 10, Textual support number: 2 CONT

The listed financial institution is: required to allocate income (or income in the case of an individual, an estate of a deceased individual, or a trust) for income tax purposes to both a participating and a non-participating province, or a specified partnership, or a prescribed financial institution.  4, record 10, English, - listed%20financial%20institution

Record number: 10, Textual support number: 1 OBS

Term defined in the Excise Tax Act (1985) which has become S.C. 1990.  5, record 10, English, - listed%20financial%20institution

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Une institution financière désignée inclut une personne qui est une banque à charte, un courtier de placement, une société de fiducie, une compagnie d'assurance, une caisse de crédit, un régime d'investissement, un escompteur d'impôt ou une personne dont la principale activité consiste à prêter de l'argent.  2, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record number: 10, Textual support number: 2 CONT

L'institution financière doit, selon le cas : attribuer son revenu imposable (ou son revenu dans le cas d'un particulier, de la succession d'un particulier, ou d'une fiducie) à la fois à une province participante et à une province non participante aux fins de l'impôt sur le revenu; être une société de personnes déterminée; être une institution financière visée par règlement.  3, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record number: 10, Textual support number: 1 OBS

Terme défini par la Loi sur la taxe d'accise qui est devenue LC 1990.  4, record 10, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Canadian Natural [Resources Limited] is one of the largest independent crude oil and natural gas producers in the world. The company continually targets cost effective alternatives to develop [its] portfolio of projects and to deliver [its] defined growth plan, thereby creating value for shareholders.  2, record 11, English, - Canadian%20Natural%20Resources%20Limited

Record number: 11, Textual support number: 2 OBS

Canadian Natural Resources Limited shares trade on the Toronto Stock Exchange (TSE). Its ticker symbol is CNQ.  3, record 11, English, - Canadian%20Natural%20Resources%20Limited

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A plan which allows employees to invest(often with capital provided by the company) side-by-side with the employer in strategic venture capital or private equity investments.  1, record 12, English, - co%2Dinvestment%20plan

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Plan qui permet aux employés d'investir (souvent au moyen d'un capital fourni par la compagnie) au même titre que l'employeur dans des placements stratégiques de capital de risque ou des actions privées.  1, record 12, French, - plan%20de%20co%2Dinvestissement

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

[The company] made a number of commitments to that effect, relating chiefly to using best management practices, developing a caribou protection plan... and developing an access management plan that would limit access to the project's right-of-way during construction.  2, record 13, English, - access%20management%20plan

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

La [compagnie] a pris un certain nombre d'engagements à cet égard, principalement en ce qui a trait à l'utilisation de pratiques de gestion exemplaires, et a élaboré un plan de protection du caribou [...] ainsi qu'un plan de gestion de l'accès qui limiterait celui-ci à l'emprise du projet pendant la construction.  2, record 13, French, - plan%20de%20gestion%20de%20l%27acc%C3%A8s

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

An employee benefit plan that gives selected employees(senior management) many of the benefits of stock ownership without actually giving them any company stock.  3, record 14, English, - phantom%20stock%20option%20plan

Record number: 14, Textual support number: 1 OBS

Rather than getting physical stock, the employee receives "pretend" stock. Even though it’s not real, the phantom stock follows the price movement of the company’s actual stock, paying out any resulting profits.  3, record 14, English, - phantom%20stock%20option%20plan

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Régime d'intéressement qui consiste pour l'entreprise à verser à ses cadres des primes dont le montant est établi en fonction des augmentations de valeur des actions de la société.  1, record 14, French, - r%C3%A9gime%20d%27options%20d%27achat%20d%27actions%20fictives

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

"transferred members" means those members, former members and other persons entitled to a benefit or payment under an employer’s pension plan who are affected by the transfer and for whose benefits or payments the successor employer has assumed responsibility, in whole or in part.  3, record 15, English, - transferred%20member

Record number: 15, Textual support number: 2 CONT

Where the adopting resolution so provides, the secretary of the company may direct that a member's benefits under a Predecessor Plan of the company be transferred to the plan and such a member is herein referred to as a "transferred member".  3, record 15, English, - transferred%20member

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

«participants transférés» désigne les participants, les anciens participants et les autres personnes qui ont droit à une prestation ou paiement en vertu d'un régime de pension d'un employeur qui sont affectés par le transfert et dont l'employeur successif a assumé la responsabilité des prestations ou paiements, totalement ou partiellement.  3, record 15, French, - participant%20transf%C3%A9r%C3%A9

Record number: 15, Textual support number: 1 OBS

Le terme «participant» a été normalisé par l'OQLF [Office québécois de la langue française] comme l'équivalent de «member».  4, record 15, French, - participant%20transf%C3%A9r%C3%A9

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

A shareholder rights plan is an agreement between a public company and a trustee under which "rights" are created that attach to the fully-participating voting equity securities(i. e. usually the common shares) of a public company. The rights entitle shareholders, other than a shareholder who has acquired a specified percentage of the outstanding shares of the target(usually 20%), to buy newly-issued shares at a substantial discount from the trading price.  1, record 16, English, - shareholder%20rights%20plan

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

S'il existe divers types de pilules empoisonnées, la plus commune est sans doute le régime de droits de souscription [...] Essentiellement, le régime consiste en l'émission de droits aux actionnaires actuels de la société leur permettant d'acquérir, pour chaque action qu'ils détiennent, une nouvelle action de la cible à un prix escompté (habituellement la moitié de la valeur sur le marché). Les droits sont exercés lorsqu'un actionnaire acquiert des actions lui donnant un pourcentage d'actionnariat supérieur à celui permis dans le régime (typiquement 20%) sans obtenir l'approbation du conseil d'administration ou sans respecter les conditions de l'offre permise décrite au régime.  1, record 16, French, - r%C3%A9gime%20de%20droits%20de%20souscription

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

"eligible contribution" means a payment made by an employer to a pension fund or an insurance company, as applicable, in respect of a pension plan, that qualifies as an eligible contribution for the purposes of the Income Tax Act(Canada).  1, record 17, English, - eligible%20contribution

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

«cotisation admissible» Paiement que fait un employeur à une caisse de retraite ou à une compagnie d'assurance, selon le cas, à l'égard d'un régime et qui constitue une cotisation admissible pour l'application de la Loi de l'impôt sur le revenu (Canada).  1, record 17, French, - cotisation%20admissible

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

An annuity derived from a supplemental pension plan with an employer contemplated in this plan, the payment of which is fully insured or guaranteed by a government, a company or an insurance company holding a licence issued under the Act respecting insurance.  2, record 18, English, - paid%2Dup%20annuity

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Rente provenant d'un régime complémentaire de retraite chez un employeur visé par le présent régime dont le paiement est totalement assuré ou garanti par un gouvernement, par une compagnie ou par une compagnie d'assurance étant titulaire d'un permis délivré en vertu de la Loi sur les assurances.  2, record 18, French, - rente%20lib%C3%A9r%C3%A9e

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

An annuity contract for the purpose of providing benefits under a plan, with the following characteristics : 1. The contract does not contain a provision allowing for the redistribution of benefits on a wind up or partial wind up of the pension plan. 2. The contract was entered into before the 1st day of January, 1988. 3. The contract was issued by an insurance company or under the Government Annuities Act(Canada). 4. The benefits provided under the contract consist only of pensions and pension benefits purchased before the 1st day of January, 1993.  1, record 19, English, - qualifying%20annuity%20contract

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Contrat de rente qui est destiné à fournir des prestations dans le cadre d'un régime et qui présente les caractéristiques suivantes : 1. Le contrat ne comprend pas de clause qui autorise à répartir de nouveau les prestations advenant la liquidation totale ou partielle du régime. 2. Le contrat a été conclu avant le 1er janvier 1988. 3. Le contrat a été accordé par une compagnie d'assurance ou en vertu de la Loi relative aux rentes sur l'État (Canada). 4. Les prestations offertes aux termes du contrat consistent uniquement en des pensions et en des prestations de retraite constituées avant le 1er janvier 1993.  1, record 19, French, - contrat%20de%20rente%20admissible

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A pension plan for which the pension fund is held by an insurance company.  2, record 20, English, - insured%20pension%20plan

Record number: 20, Textual support number: 1 OBS

insured pension plan; insured plan: colloquial terms.  3, record 20, English, - insured%20pension%20plan

Record number: 20, Textual support number: 2 OBS

Compare to «trusteed (pension) plan».  3, record 20, English, - insured%20pension%20plan

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Régime de retraite pour lequel la gestion de la caisse de retraite est confiée à une compagnie d'assurances.  1, record 20, French, - r%C3%A9gime%20de%20retraite%20g%C3%A9r%C3%A9%20par%20un%20assureur

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

An insured short term disability or weekly indemnity(WI) plan is typically an insured arrangement, i. e., insured by an insurance company.  3, record 21, English, - weekly%20indemnity

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Généralement, le régime d'assurance-invalidité de courte durée assuré ou le régime d'indemnités hebdomadaires [...] est un régime assuré, c'est-à-dire souscrit auprès d'une compagnie d'assurances.  3, record 21, French, - indemnit%C3%A9%20hebdomadaire

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

The PDSP(Pensioners’ Dental Services Plan) is administered by Sun Life Assurance Company of Canada, on behalf of the Government of Canada, effective January 1, 2001.  1, record 22, English, - Pensioners%27%20Dental%20Services%20Plan%20%2D%20Member%20Booklet

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Le RSDP (Régime de services dentaires pour les pensionnés) est administré par la Sun Life du Canada, compagnie d'assurance-vie, pour le compte du gouvernement du Canada, en vigueur le 1er janvier 2001.  1, record 22, French, - R%C3%A9gime%20de%20services%20dentaires%20pour%20les%20pensionn%C3%A9s%20%2D%20Livret%20du%20participant

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Insured Short Term Disability(STD) Plan or Weekly Indemnity(WI) Plan. An insured Short Term Disability or Weekly Indemnity(WI) plan is typically an insured arrangement, i. e., insured by an insurance company.  2, record 23, English, - insured%20short%2Dterm%20disability

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Régime d'assurance-invalidité de courte durée (AICD) assuré ou régime d'indemnités hebdomadaires (IH). Généralement, le régime d'assurance-invalidité de courte durée assuré ou le régime d'indemnités hebdomadaires (AICD) est un régime assuré, c'est-à-dire souscrit auprès d'une compagnie d'assurances.  2, record 23, French, - assurance%2Dinvalidit%C3%A9%20de%20courte%20dur%C3%A9e%20assur%C3%A9e

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

... the primary program for employee share ownership in North America is the Employee Share Ownership Plan(ESOP).(In the United States it is usually a 401(k) plan funded by pre-tax company contributions, while in Canada it is a post-tax share purchase program).  1, record 24, English, - post%2Dtax%20share%20purchase%20program

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Le régime d'actionnariat des employés est le programme du genre le plus répandu en Amérique du Nord. (Aux États-Unis, il s'agit habituellement d'un régime 401(k) financé par des cotisations patronales avant impôts; au Canada, il s'agit d'un programme d'achat d'actions après impôt).  1, record 24, French, - programme%20d%27achat%20d%27actions%20apr%C3%A8s%20imp%C3%B4t

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Essentials of sales forecasting. Market forecast. Almost without exception, it is essential to forecast the market before attempting to predict the company's sales in that market.... The second vital element of the sales forecast is a feasible marketing plan for selling in the forecast market. In some cases... it may involve major changes in the selling organization, in sales manpower, in advertising, in the product sold.... The third element, the sales forecast, then results from a combined consideration of the market outlook, the company's experience and past performance in selling in the market, its future plans and the results expected if the plans are executed successfully, and predicted actions of competitors.... There are a number of methods of forecasting markets and company sales....  1, record 25, English, - sales%20forecasting

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

(...)détermination, pour une période à venir, du montant attendu des ventes, en volume et en valeur.  1, record 25, French, - pr%C3%A9vision%20de%20ventes

Record number: 25, Textual support number: 1 OBS

La prévision est une fonction nécessaire de l'esprit humain qui appréhende le futur et essaie de cerner les chances d'apparition de tel et tel phénomène(...) On aboutit à des prévisions, c'est-à-dire à un tableau de toutes les hypothèses accompagnées des résultats probables.  2, record 25, French, - pr%C3%A9vision%20de%20ventes

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

Plan which a company adopts for the purposes of distributing results. The percentage of net results that are destined towards dividends depends upon the patrimonial situation and growth requirements of the company and the fiscal impact and profitability structure that the shareholder desires.  2, record 26, English, - dividend%20policy

Record number: 26, Textual support number: 1 OBS

dividend policy: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 26, English, - dividend%20policy

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Règles adoptées par une société par actions et qui portent sur les facteurs dont la direction doit tenir compte au moment de déclarer un dividende.  1, record 26, French, - ligne%20de%20conduite%20en%20mati%C3%A8re%20de%20dividendes

Record number: 26, Textual support number: 1 OBS

politique de dividende : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 26, French, - ligne%20de%20conduite%20en%20mati%C3%A8re%20de%20dividendes

Record 26,  Textual support,  Spanish

Record number: 26, Textual support number: 1 DEF

Plan de actuación de una empresa para distribuir sus resultados. El porcentaje de los resultados netos que se dedica a dividendos depende de la situación patrimonial y necesidades de crecimiento de la empresa, y del impacto fiscal y estructura de rentabilidad que desee el accionista.  1, record 26, Spanish, - pol%C3%ADtica%20de%20dividendos

Record number: 26, Textual support number: 1 OBS

política de dividendos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 26, Spanish, - pol%C3%ADtica%20de%20dividendos

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

Plan designed to give workers a sense of participation in the management of a company.  1, record 27, English, - stock%20purchase%20plan

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Ensemble des dispositions par lesquelles une société offre à ses employés la possibilité d'acquérir ses actions à des conditions plus avantageuses que celles du marché, généralement par déductions sur le salaire.  1, record 27, French, - r%C3%A9gime%20d%27actionnariat%20privil%C3%A9gi%C3%A9

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

The SP2's [visual display system] memory also contains complete routes from one airport to another. Lufthansa was the first company to use the fully automated lesson plan on its B. 737-100 simulator in early 1979, in order to fly complete routes in simulator training. The key to this approach is the Modular Advanced Graphics Generation System, or MAGGS, developed by Redifon, which means that the instructor only has to push one button to obtain an entire training program, allowing his full attention to be given to the crew under training.  3, record 28, English, - Modular%20Advanced%20Graphics%20Generation%20System

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A plan under which work continues after a breakdown in collective bargaining negotiations, with both company and union paying penalty fees for each day the breakdown remains unresolved.  1, record 29, English, - non%2Dstoppage%20strike

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Substitut à la grève traditionnelle par lequel, sans recourir à l'arrêt de travail, les parties n'en conservent pas moins le même pouvoir de négociation et subissent les mêmes sanctions économiques.  2, record 29, French, - gr%C3%A8ve%20sans%20arr%C3%AAt%20de%20travail

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

... "widely held" in respect of a Canadian financial institution means(a) a Canadian financial institution in which no person holds shares(i) carrying more than 10 per cent of the voting rights attached to all the outstanding shares of the Canadian financial institution, or(ii) having an aggregate book value in excess of 10 per cent of the shareholders’ equity of the Canadian financial institution;(b) an insurance company incorporated or formed under the mutual plan;(c) a cooperative credit society to which the Cooperative Credit Associations Act applies; or(d) a cooperative credit society regulated by or under an Act of the legislature of a province. [Bank Act].  1, record 30, English, - widely%20held

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

[...] est à participation multiple l'institution financière canadienne : a) soit dont personne ne détient un nombre d'actions : (i) ou bien conférant plus de dix pour cent des droits de vote attachés à l'ensemble des actions en circulation de celle-ci; (ii) ou bien dont la valeur comptable totale excède dix pour cent de l'avoir des actionnaires de celle-ci; b) soit qui est une compagnie d'assurance constituée en personne morale ou formée selon le principe de mutualité; c) soit est une société coopérative de crédit régie par la Loi sur les associations coopératives de crédit; d) soit qui est une société coopérative de crédit régie par une loi provinciale.  1, record 30, French, - %C3%A0%20participation%20multiple

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

A method for the effective computer planning of all resources of a manufacturing company. Ideally, it addresses operational planning in units, financial planning in dollars, and has a simulation capability to answer "what if" questions. It is made up of a variety of functions, each linked together. Business Planning, Master Production Scheduling, Material Requirements Planning, Capacity Requirements Planning and the execution support systems for capacity and material. Output from these systems would be integrated with financial reports such as the business plan, purchase commitment report, shipping budget, inventory projections in dollars, etc.  1, record 31, English, - manufacturing%20resource%20planning

Record number: 31, Textual support number: 1 CONT

Manufacturing Resource Planning is a direct outgrowth and extension of closed-loop MRP.  1, record 31, English, - manufacturing%20resource%20planning

Record number: 31, Textual support number: 1 OBS

Standardized by CGSB.  4, record 31, English, - manufacturing%20resource%20planning

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Méthode pour la planification informatisée efficace de toutes les ressources d'une société de fabrication. Idéalement, cette méthode traite de la planification opérationnelle en unités, la planification financière en dollars et possède une capacité de simulation qui permet de répondre aux question "et si?". Cette méthode se compose de diverses fonctions étroitement liées, soit la planification des besoins matières, le plan de charge et les systèmes de soutien pour l'exécution concernant la charge et les matières. Les données de sortie de ces systèmes sont intégrées aux rapports financiers comme le plan d'entreprise, le rapport sur l'engagement relatif aux achats, le budget des expéditions, les prévisions relatives au stock en dollars, etc.  2, record 31, French, - planification%20des%20ressources%20de%20fabrication

Record number: 31, Textual support number: 1 CONT

La planification des ressources de fabrication est un prolongement direct de la PRF en circuit fermé.  2, record 31, French, - planification%20des%20ressources%20de%20fabrication

Record number: 31, Textual support number: 1 OBS

Normalisé par l'ONGC.  3, record 31, French, - planification%20des%20ressources%20de%20fabrication

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

In these plans the holder invests funds or contributes certain acceptable assets such as securities directly into a personally registered plan which is usually administered for a fee by a Canadian trust company. All investment transactions, however, are directed by the holder himself, provided his investments are made within the Canadian content framework that applies to managed funds as well.  5, record 32, English, - self%2Ddirected%20RRSP

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Dans ces régimes, le titulaire investit des fonds ou verse certains biens admissibles, tels que des valeurs mobilières, directement dans un régime personnel enregistré qui est habituellement géré, moyennant certains frais, par une compagnie de fiducie canadienne. Toutes les opérations de placement sont cependant dirigées par le titulaire lui-même, sous réserve que ses investissements soient faits conformément aux exigences canadiennes relatives à la composition du portefeuille qui s'appliquent également aux fonds gérés.  4, record 32, French, - REER%20autog%C3%A9r%C3%A9

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

Method of periodic accumulation of mutual fund shares through the use of a plan company or a participating unit investment trust.  2, record 33, English, - contractual%20plan

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Le capital d'un fonds mutuel est composé (...) d'unités de participation vendues au grand public selon différents plans qui sont établis en fonction des besoins des consommateurs. Les principaux plans sont : les plans à versements périodiques.  3, record 33, French, - plan%20%C3%A0%20versements%20p%C3%A9riodiques

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

non-profit company-plan, evaluate, authorize, execute, operate, by itself or by others, remedial works and programs provided for within the scope and limitations defined hereafter  1, record 34, English, - La%20Grande%20Complex%20Remedial%20Works%20Corporation

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

JBNQ Agreement p. 131.  1, record 34, French, - La%20Soci%C3%A9t%C3%A9%20de%20Travaux%20de%20Correction%20du%20Complexe%20La%20Grande

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

These include the investment portfolio accounts of a bank, trust, loan, or insurance company, mutual fund or pension plan, including a profit sharing or deferred profit sharing or other retirement savings or similar plan, but excluding a self-directed RRSP.  2, record 35, English, - deferred%20profit%20sharing

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

On trouve les portefeuilles de placement des banques, compagnies de fidéicommis, de prêts ou d'assurance, des fonds mutuels ou régimes de retraite, y compris des régimes de participation aux bénéfices ou de participation différée aux bénéfices ou autres régimes d'épargne-retraite mais à l'exception des R.E.E.R. autogérés.  2, record 35, French, - participation%20diff%C3%A9r%C3%A9e%20aux%20b%C3%A9n%C3%A9fices

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

One of Canadian Tire Corp. Ltd. 's approaches to dealing with the challenge of productivity improvement is employee ownership. The firm is committed to the concept of share ownership for its profit-sharing plans. The plan is a broad coverage plan that applies equally to all full-time employees. Broad-based employee ownership increases the recognized value of the firm's business. Employees have stronger peer pressures to perform to the group standard, and they are more cost conscious. In a broad based profit-sharing company, good communication is critical.  1, record 36, English, - profit%2Dsharing%20company

Record 36,  Textual support,  French

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

Installation of plan. We will now turn to a consideration of what happens after the sale is completed and the policy and certificates have been issued by the insurance company. The first step to be taken, usually by the group representative, is to install the plan.  1, record 37, English, - installation%20of%20plan

Record number: 37, Textual support number: 1 OBS

group insurance.  2, record 37, English, - installation%20of%20plan

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

assurance collective.  2, record 37, French, - installation%20du%20r%C3%A9gime

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

... insurance effected by a bank, credit union, trust company, investment contract company, mutual fund company or a like corporation whereby the lives of depositors or investors are insured severally under a single contract in amounts related to the amounts deposited or invested with the policyholder or to the amount to be deposited or invested with the policyholder to complete a savings or investment plan.  1, record 38, English, - savings%20group%20insurance

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

(...) l'assurance qu'une banque, une caisse populaire ou coopérative de crédit, une compagnie de fiducie, une compagnie de placement, une compagnie de fonds mutuels ou une compagnie similaire a contractée en vertu d'un contrat unique qui assure individuellement la tête des épargnants ou investisseurs pour des capitaux qui correspondent aux sommes déposées ou investies auprès du détenteur de police ou à la somme déposée ou investie auprès de ce dernier dans le but de compléter un régime d'épargne ou de placement.  1, record 38, French, - assurance%2D%C3%A9pargne%20collective

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 OBS

This type of plan is designed to cover dealers for an amount of insurance related to the amount of business they conduct with the company applying for group insurance.  1, record 39, English, - dealer%20plan

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Ce genre de plan a pour but de couvrir les concessionnaires pour un montant d'assurance correspondant aux affaires qu'ils réalisent pour le compte de la compagnie désireuse de souscrire une assurance collective.  1, record 39, French, - r%C3%A9gime%20pour%20les%20concessionnaires

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

For successful operation of a group insurance plan the employer must agree to deduct the employee's contributions from his pay and remit this in a single sum, together with the employer's contribution, to the insurance company on the premium due date.  2, record 40, English, - premium%20due%20date

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

Pour qu'un régime d'assurance collective fonctionne convenablement, l'employeur doit convenir de retenir la cotisation de chaque employé de son salaire, de réunir le montant global des cotisations et le remettre en une seule somme à la compagnie d'assurance à la date d'échéance de la prime.  2, record 40, French, - date%20d%27%C3%A9ch%C3%A9ance%20de%20la%20prime

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

... a contract with an insurance company where moneys paid under the contract for the purposes of a pension plan are credited to an account but not allocated to individual members of the plan prior to their retirement.  2, record 41, English, - deposit%20administration%20contract

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

Dans le Règlement sur les normes des prestations de pension, l'expression «deposit administration contract» est rendue par «contrat d'administration de dépôt».  1, record 41, French, - contrat%20de%20gestion%20des%20d%C3%A9p%C3%B4ts

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

a technique of borrowing against nonforfeiture (cash, loan or surrender) values in order to minimize the cash outlay for premium payments.  1, record 42, English, - financed%20insurance

Record number: 42, Textual support number: 1 OBS

Created primarily for high tax level insurance buyers, the plan is designed to take advantage of the tax deductibility of the interest paid on the loan. The borrowed money may have come directly from the insuring company or from a lending institution(such as a bank) with the cash value acting as collateral.  1, record 42, English, - financed%20insurance

Record 42,  Textual support,  French

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

Investors Syndicate Limited provides trusteeship, master trusteeship, administration, investment, management and counselling.  1, record 43, English, - master%20trusteeship

Record number: 43, Textual support number: 1 OBS

According to the Investors Group, Winnipeg, "master trusteeship" refers to the fact that a company establishes a pension plan for example, and appoints Investors Syndicate Ltd. as the trustee. Consequently, Investors Syndicate Ltd. becomes the trustee of all the subsidiary companies.  2, record 43, English, - master%20trusteeship

Record 43,  Textual support,  French

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

"AFPAC" stands for Automatic Flight Planning Air Canada. Purpose : To provide Flight Dispatch personnel and flight crews with detailed computerized flight plan documentation in accordance with Company and Governmental regulations.  3, record 44, English, - automatic%20flight%20planning%20Air%20Canada

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 OBS

Terme et abréviation uniformisés par le CUTA opérations aériennes.  2, record 44, French, - %C3%A9tablissement%20automatis%C3%A9%20des%20plans%20de%20vol%20Air%20Canada

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

"if a company was wound up, policyholders would receive cash from the life compensation plan of $60, 000 per individual for a cash accumulation vehicle. "  1, record 45, English, - cash%20accumulation

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

moyen de cumuler des prestations en espèces  2, record 45, French, - cumul%20des%20prestations%20en%20esp%C3%A8ces

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

It ties marketing and sales planning, manufacturing planning, materials planning and financial planning into an overall company game plan.  1, record 46, English, - company%20game%20plan

Record 46,  Textual support,  French

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

Survivors’ regular monthly income : money from the company retirement plan for your eligible spouse.  1, record 47, English, - eligible%20spouse

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

[...] si la clause prévoit «la femme» sans indication de nom, on doit comprendre qu'il s'agit de l'épouse légitime au moment de décès [...] S'il est remarié, la première femme divorcée n'a aucun droit au contrat.  2, record 47, French, - conjoint%20admissible

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

A member may formally apply to the Company to have his spouse disqualified as a spouse for the purpose of the plan and it should be at the entire discretion of the Company to accept such disqualification.  1, record 48, English, - disqualify%20a%20spouse

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

Proposition de la Cour suprême du Canada.  1, record 48, French, - rendre%20un%20conjoint%20inadmissible

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

When the report of additions is sent to the company there will be attached to it the application cards which the individual employees sign at the time they decide to join the group plan.  1, record 49, English, - report%20of%20additions

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 OBS

Dès réception du rapport des additions, la compagnie d'assurance prépare un certificat et une fiche de contrôle pour chaque employé qui figure sur la liste et les renvoie à l'employeur.  1, record 49, French, - rapport%20des%20additions

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

This provision will specify that the employer must furnish to the insurance company such information as is required for the efficient administration and operation of the plan.  1, record 50, English, - insurance%20information

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Cette stipulation indique que l'employeur doit fournir à la compagnie d'assurance tous renseignements dont elle aura besoin pour l'administration et la gestion efficaces de l'assurance.  1, record 50, French, - renseignement%20concernant%20l%27assurance

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 OBS

Objectives in the context of a plan have the more specific meaning of... selecting specific market areas for company action.  1, record 51, English, - generic%2Dmarket%20objective

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 OBS

La formulation des objectifs dépend de la démarche en matière de planification commerciale [...] La sélection des marchés peut constituer l'objectif fondamental de marché (generic market objectives).  1, record 51, French, - objectif%20fondamental%20de%20march%C3%A9

Record 51,  Textual support,  Spanish