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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

… the two adjustment notices concerned the provisional establishment of the VAT [value added tax] owed by [the company], as a result of the irregular application of exemptions, and the amount of the tax fine, as well as the interest automatically payable from the date on which the VAT debt was incurred.  1, record 1, English, - adjustment%20notice

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[…] il faut constater qu'il n'y a pas d'obligation pour les autorités fiscales d'adresser une contrainte dans les cas où l'administration n'a pas pu obtenir l'accord de l'assujetti sur la taxation proposée dans l'avis de régularisation.  1, record 1, French, - avis%20de%20r%C3%A9gularisation

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

Según Bélgica, [el] acuerdo está justificado ya que los documentos de regularización solo constituyen la primera etapa de un complejo proceso administrativo para establecer una deuda fiscal a pagar por una empresa sujeta al IVA [impuesto sobre el valor añadido].  1, record 1, Spanish, - documento%20de%20regularizaci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Loans made by the World Bank to developing countries to reduce their debt. These loans are only made to countries with large outstanding external debts and which have adopted structural adjustment programs approved by the [World] Bank. Set-aside amounts will be determined individually but will be normally around 25% of the adjustment program over three years or 10% of the overall amount of the Bank's lending program to the country.  1, record 2, English, - set%2Daside%20amount

Record number: 2, Textual support number: 1 OBS

earmarked amount: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 2, English, - set%2Daside%20amount

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

montant réservé : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 2, French, - montant%20affect%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

These economic developments, together with fiscal developments since the Fall Update, have led to a downward adjustment to the fiscal outlook, as lower projected budgetary revenues have not been fully offset by lower projected program expenses and public debt charges in most years.  2, record 3, English, - budgetary%20revenues

Record number: 3, Textual support number: 1 OBS

budgetary revenues: term used in the context of the Strategic and Operating Review of the Government of Canada.  3, record 3, English, - budgetary%20revenues

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[Revenus ou] recettes qui figurent dans le budget établi par une unité administrative publique.  3, record 3, French, - revenus%20budg%C3%A9taires

Record number: 3, Textual support number: 1 OBS

revenus budgétaires : La Stratégie d'information financière, entrée en vigueur le 1er avril 2001, impose la comptabilité d'exercice, laquelle utilise le terme français «revenus budgétaires» pour traduire le terme anglais «budgetary revenues» dans le domaine de la comptabilité publique. «Revenus budgétaires» est également utilisé dans la comptabilité des sociétés d'État.  4, record 3, French, - revenus%20budg%C3%A9taires

Record number: 3, Textual support number: 2 OBS

revenus budgétaires : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement du Canada.  5, record 3, French, - revenus%20budg%C3%A9taires

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Overall, debt service is adjusted downward by $73 million in 2013-2014, chiefly because of the downward adjustment in long-term interest rates.  2, record 4, English, - long%2Dterm%20interest%20rate

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Les hypothèses relatives aux taux d'intérêt à court terme et les hypothèses relatives aux taux d'intérêt à long terme sont supérieures à celles des prévisions du secteur privé : 70 points de base de plus en 1995 et 60 points de base de plus en 1996.  3, record 4, French, - taux%20d%27int%C3%A9r%C3%AAt%20%C3%A0%20long%20terme

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The adjustment in 2014-2015 is essentially due to the elimination of the contingency reserve specific to the debt service forecast, whereas the adjustment in 2015-2016 primarily stems from the postponement of the entry into effect of the accounting standard for currency translation... from April 1, 2015 to April 1, 2016.  1, record 5, English, - debt%20service%20forecast

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La révision en 2014-2015 s’explique essentiellement par l’élimination de la provision pour éventualités spécifique à la prévision du service de la dette, alors que la révision en 2015-2016 s’explique principalement par le report du 1er avril 2015 au 1er avril 2016 de l’entrée en vigueur de la norme comptable sur la conversion des devises [...]  1, record 5, French, - pr%C3%A9vision%20du%20service%20de%20la%20dette

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The process of working out a satisfactory method whereby the debtor country can repay external debt, including restructuring, adjustment, and the provision of new money.  3, record 6, English, - debt%20workout

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

A national "Truth and Reconciliation" process to begin the healing process. We urge the international community to :(...) Cancel the colonial debt, including apartheid-related debt, along with debts related to failed structural adjustment policies, following an audit of the country's national debt.  1, record 7, English, - colonial%20debt

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Signalons que la dette extérieure algérienne (16 milliards de dollars) est totalement odieuse car contractée par un régime ayant opprimé le peuple, sans oublier la dette coloniale.  1, record 7, French, - dette%20coloniale

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A deduction from paid-up capital which is granted to minimize double-taxation that might result when the eligible investments are included in the paid-up capital of the issuing corporations.  2, record 8, English, - allowance%20for%20investment

Record number: 8, Textual support number: 1 CONT

The investment allowance is an adjustment for each investment that a financial institution(the "parent") has in the capital stock or long-term debt of another financial institution(the "subsidiary"). It ensures the parent and subsidiary are not both taxed on the same capital.  3, record 8, English, - allowance%20for%20investment

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Déduction du capital versé destinée à minimiser la double imposition pouvant survenir lorsque les placements admissibles sont inclus dans le capital versé des corporations émettrices.  3, record 8, French, - d%C3%A9duction%20pour%20placement

Record number: 8, Textual support number: 1 CONT

Un impôt spécial, communément appelé (impôt de succursale), à l'égard de certaines corporations (généralement non canadiennes) exploitant une entreprise au Canada [...], qui s'ajoute à l'impôt ordinaire, vise les revenus après impôt de provenance canadienne d'une corporation, après la déduction d'une allocation pour investissement dans des biens au Canada.  4, record 8, French, - d%C3%A9duction%20pour%20placement

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

World Bank program whereby the Bank provides additional IDA [International Development Association] allocations to IDA-only countries that have outstanding IBRD [International Bank for Reconstruction and Development] debt, are current on their service to the Bank and have an IDA-support adjustment program.  1, record 9, English, - Fifth%20Dimension%20Program

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Reductions in debt ratios have benefited in part from a number of financial operations and transactions, such as privatisation, which are reflected in the so-called "stock-flow adjustment" item.  1, record 10, English, - stock%2Dflow%20adjustment

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Les ratios de la dette publique ont été réduits en partie grâce à un certain nombre d'opérations et de transactions financières, notamment de privatisation, apparaissant à la rubrique «ajustement entre stock et flux».  1, record 10, French, - ajustement%20entre%20stock%20et%20flux

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

The adjustment of a debt as agreed between the debtor and the creditor/s. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 11, English, - composition%20with%20creditors

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Convention conclue entre un débiteur insolvable et ses créanciers, par laquelle ceux-ci lui consentent une remise partielle de sa dette.  1, record 11, French, - concordat%20de%20remise

Record number: 11, Textual support number: 1 OBS

Dans la «Loi sur la faillite et l'insolvabilité» du Canada, le mot «concordat» sans complément est donné comme équivalent de «composition».  1, record 11, French, - concordat%20de%20remise

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

An adjustment in the capital structure of a limited company involving changes in the nature and amounts of the various classes of debt and, in some cases, share capital as well as other components of shareholders’ equity; asset carrying values in the accounts remain unchanged.  1, record 12, English, - refinancing

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Changement apporté à la composition des capitaux permanents d'une société et dont l'objet est de modifier la nature et le montant des divers titres d'emprunt ou dettes, et parfois du capital social et d'autres éléments des capitaux propres, sans toutefois changer la valeur comptable des éléments de l'actif.  1, record 12, French, - refinancement

Record number: 12, Textual support number: 1 OBS

En France et en Belgique, on applique aussi le terme refinancement aux opérations destinées à dégager des ressources pour financer les prêts consentis par les banques.  1, record 12, French, - refinancement

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

[Office of the Superintendent of Financial Institutions]. This adjustment is the balancing item necessary to have the closing balance above agree with the Balance Sheet amount of subordinated debt at the end of the period. The adjustment arises because subordinated debt may be issued in foreign currency. This means that the outstanding balance of subordinated debt(expressed in Canadian currency) may fluctuate due to foreign currency translation.  1, record 13, English, - foreign%20currency%20translation%20adjustment

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

[Bureau du surintendant des institutions financières]. Ce rajustement est un élément d'équilibrage nécessaire pour faire correspondre le solde de fermeture du poste 1 a), aux montants de dettes subordonnées figurant au Bilan, à la fin de la période. Ce rajustement est nécessaire parce que des dettes subordonnées peuvent être émises en devises, ce qui signifie que les soldes des dettes subordonnées en circulation (exprimés en dollars canadiens) peuvent varier en raison de la conversion en devises.  1, record 13, French, - rajustement%20pour%20conversion%20en%20devises

Record 13,  Textual support,  Spanish