TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

An account for part or all of the owners’ equity, often limited to that portion of the owners’ equity that is deemed to be permanent.  4, record 1, English, - capital%20account

Record number: 1, Textual support number: 1 CONT

Owner's equity is shown... on the right side of the accounting equation and on the right side of the balance sheet. Therefore, the owner's equity account increases on the credit side... and decreases on the debit side.  3, record 1, English, - capital%20account

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité.  1, record 1, French, - compte%20capital

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An entry [on the left side of an account] recording the acquisition of, or addition to, an asset, the incurring of an expense, or the reduction or elimination of a liability, owners’ equity or revenue.  3, record 2, English, - debit

Record number: 2, Textual support number: 1 OBS

Compare to "credit."  4, record 2, English, - debit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Somme enregistrée du côté gauche d'un compte au titre soit d'un actif ou d'une charge, soit d'une diminution d'un passif, des capitaux propres ou d'un produit d'exploitation.  1, record 2, French, - d%C3%A9bit

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Afectación de una operación a la cuenta, al servicio o a la función a que pertenecen.  1, record 2, Spanish, - imputaci%C3%B3n

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

proprietary account; shareholders’ equity account; stockholders’ equity account : terms generally used in the plural.  2, record 3, English, - proprietary%20account

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

comptes de capitaux propres : Comptes regroupant les diverses catégories d'éléments composant les capitaux propres d'une entreprise.  1, record 3, French, - compte%20de%20capitaux%20propres

Record number: 3, Textual support number: 1 OBS

compte de capitaux propres : terme habituellement utilisé au pluriel.  2, record 3, French, - compte%20de%20capitaux%20propres

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

cuentas del propietario: Cuentas, incluyendo las nominales (o de resultados), que contienen los derechos o participaciones del o de los propietarios.  1, record 3, Spanish, - cuenta%20del%20propietario

Record number: 3, Textual support number: 1 OBS

cuenta del propietario, cuenta de los propietarios: términos utilizados generalmente en plural.  2, record 3, Spanish, - cuenta%20del%20propietario

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Creation of the Strategic Infrastructure Foundation with a minimum federal commitment to fund large strategic projects.  3, record 4, English, - Canada%20Strategic%20Infrastructure%20Fund

Record number: 4, Textual support number: 2 OBS

The creation of Foundation has been replaced by the Fund. Information obtained from Finance Canada.  3, record 4, English, - Canada%20Strategic%20Infrastructure%20Fund

Record number: 4, Textual support number: 3 OBS

The Canada Strategic Infrastructure Fund complements Canada's other infrastructure programs but differs in its orientation. It emplasizes partnerships with any combination of municipal, provincial, territorial governments, as well as the private sector, and each partnership is governed by specifically tailored arrangements. Investments are directed to large-scale projects of national and regional significance. Regional equity considerations are taken into account and costs are generally shared between the three levels of government. Investments are made in areas that are vital to sustaining economic growth and supporting an enhanced quality of life for Canadians.  1, record 4, English, - Canada%20Strategic%20Infrastructure%20Fund

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Création de la Fondation pour l'infrastructure stratégique, à laquelle le gouvernement fédéral verse une somme pour financer de grands projets stratégiques.  3, record 4, French, - Fonds%20canadien%20sur%20l%27infrastructure%20strat%C3%A9gique

Record number: 4, Textual support number: 2 OBS

Création de la Fondation rejetée et c'est un Fonds qui a été mis en place. Renseignement obtenu auprès de Finances Canada.  3, record 4, French, - Fonds%20canadien%20sur%20l%27infrastructure%20strat%C3%A9gique

Record number: 4, Textual support number: 3 OBS

Le Fonds canadien sur l'infrastructure stratégique complète les autres programmes d'infrastructure du Canada, mais son orientation est différente. Il met l'accent sur des partenariats modulables avec les gouvernements provinciaux et territoriaux, les administrations municipales ainsi qu'avec le secteur privé. Chaque partenariat est assorti de modalités individualisées. Les investissements sont dirigés vers des projets de grande envergure nationale et régionale. Les affectations de fonds sont généralement proportionnelles au nombre d'habitants et les coûts sont généralement partagés entre les trois niveaux de gouvernement dans les secteurs qui sont indispensables pour soutenir la croissance économique et améliorer la qualité de vie des Canadiennes et des Canadiens.  1, record 4, French, - Fonds%20canadien%20sur%20l%27infrastructure%20strat%C3%A9gique

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A ledger account for an asset, liability or equity interest.  4, record 5, English, - real%20account

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Compte ayant pour objet de comptabiliser la valeur initiale et les fluctuations d'un élément du patrimoine de l'entité.  2, record 5, French, - compte%20de%20bilan

Record number: 5, Textual support number: 1 OBS

Les comptes de bilan comprennent les comptes d'actif, de passif et de capitaux propres, tels qu'ils apparaissent dans le bilan.  2, record 5, French, - compte%20de%20bilan

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Any [firm] which provides investment services in certain instruments for third parties professional basis.  2, record 6, English, - investment%20firm

Record number: 6, Textual support number: 1 CONT

An investment firm [can] provide any of the [following] services : reception or transmission, on behalf of investors, or orders in relation to one or more of the instruments below. Execution of such orders other than for own account. Dealing in any of the instruments listed below for own account Managing portfolios of investments in accordance with mandates given by investors... Transferable securities. Units in collective investment undertakings. Money-market instruments. Financial-futures contracts... Forward interest-rate agreements(FRAs). Interest rate, currency and equity swaps...  3, record 6, English, - investment%20firm

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Toute personne morale qui exerce habituellement une profession ou une activité consistant à fournir à des tiers un service d'investissement à titre professionnel.  2, record 6, French, - entreprise%20d%27investissement

Record number: 6, Textual support number: 1 CONT

[L'entreprise d'investissement] recouvre plusieurs statuts d'intermédiaires financiers assurant la gestion de portefeuille, le traitement et l'exécution des ordres, le placement, etc.  3, record 6, French, - entreprise%20d%27investissement

Record number: 6, Textual support number: 1 OBS

[Le nom entreprise d'investissement] est donné aux maisons de titres, aux sociétés de Bourse, aux entreprises d'investissement courtier, aux sociétés de gestion de fonds et de portefeuille.  4, record 6, French, - entreprise%20d%27investissement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The amount of equity contributed by a customer as a percentage of the current market value of the securities held in a margin account.  2, record 7, English, - margin

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Somme calculée quotidiennement et réclamée aussitôt par l'intermédiaire financier lorsque le dépôt de garantie de l'opérateur doit être reconstitué du fait de l'évolution défavorable des cours et de la position de cet opérateur sur le marché.  2, record 7, French, - marge

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

The left-hand side of the equation, the assets only, is known as the debit side of the equation, and the right-hand side, the liabilities and equity, is known as the credit side of the equation. If an Asset account is debited, the balance in that account will be increased; if credited, the balance will be decreased.  2, record 8, English, - asset%20account

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Compte de bilan dans lequel sont enregistrées au débit les augmentations d'actif et, au crédit, les diminutions d'actif.  2, record 8, French, - compte%20d%27actif

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Temporary owner's equity account to record cost of merchandise purchased.  2, record 9, English, - purchases%20account

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Compte pour enregistrer les opérations se traduisant par une entrée de marchandises (achat) ou une sortie de marchandises (vente).  1, record 9, French, - compte%20marchandises

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

The current account deficit(surplus) minus net capital equity inflows(from foreign direct investment and porfolio equity investments), as a percent of current account receipts.  1, record 10, English, - net%20borrowing

Record number: 10, Textual support number: 1 OBS

A negative number indicates net external debt repayment.  1, record 10, English, - net%20borrowing

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

The portion of shareholders’ equity attributable to a share of issued capital of a limited company, taking into account the participating rights of the various classes of capital stock outstanding.  5, record 11, English, - book%20value%20per%20share

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Quotient du total des capitaux propres par le nombre d'actions émises et en circulation.  3, record 11, French, - valeur%20comptable

Record number: 11, Textual support number: 1 OBS

Au Canada, ce calcul s'applique généralement aux actions ordinaires, compte tenu des droits et des privilèges de participation des autres classes d'actions.  3, record 11, French, - valeur%20comptable

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Restricted net assets and liabilities are disclosed separately, therefore they are not closed into the same Equity account as unrestricted assets and liabilities.  2, record 12, English, - restricted%20net%20assets%20and%20liabilities

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The Board, in determining an appropriate rate of return on equity investment in a company, take into account the capital cost estimates set out in agreement...  1, record 13, English, - capital%20cost%20estimate

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

En établissant le taux approprié de rentabilité des participations dans une compagnie, l'Office tient compte de l'estimation des coûts d'investissement exposée à l'Accord [...]  1, record 13, French, - estimation%20des%20co%C3%BBts%20d%27investissement

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Margins are monies deposited by customers with futures commission merchants to ensure performance on futures contracts held. ...Two types of margin are required: original margin and maintenance margin. Maintenance margins usually are lower and the net amount of margin deposit may not be allowed to fall below that level.  2, record 14, English, - maintenance%20margin

Record number: 14, Textual support number: 2 CONT

A sum, usually smaller than-but of the original margin, which must be maintained on deposit at all times. If a customer's equity in any futures position drops to, or under, the maintenance margin level, the broker must issue a margin call for the amount at money required to restore the customer's equity in the account to the original margin level.  3, record 14, English, - maintenance%20margin

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Les marges sont des montants déposés par des clients qui traitent avec des marchands à commission opérant sur le marché à terme pour assurer l'exécution de leurs contrats à terme. [...] Les marges demandées sont de deux types : une marge initiale et une marge de maintien. Les marges de maintien sont habituellement moins élevées que la marge initiale et le montant net de la marge déposée ne peut en aucun cas être inférieur au niveau des marges de maintien.  1, record 14, French, - marge%20de%20maintien

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Margins are monies deposited by customers with futures commission merchants to ensure performance on futures contracts held. ...Two types of margin are required: original margin and maintenance margin. Original margin is the amount that must be deposited when the position is initiated.  2, record 15, English, - original%20margin

Record number: 15, Textual support number: 2 CONT

A sum, usually smaller than-but part of the original margin, which must be maintained on deposit at all times. If a customer's equity in any futures position drops to, or under, the maintenance margin level, the broker must issue a margin call for the amount at money required to restore the customer's equity in the account to the original margin level.  3, record 15, English, - original%20margin

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Les marges sont des montants déposés par des clients qui traitent avec des marchands à commission opérant sur le marché à terme pour assurer l'exécution de leurs contrats à terme. [...] Les marges demandées sont de deux types : une marge initiale et une marge de maintien. La marge initiale est le montant qui doit être déposé lorsque le client prend position.  1, record 15, French, - marge%20initiale

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

In the old terminology, this was called a line object. G/L accounts are created to define types of revenue, expense, asset, liability or equity accounts, and to support the preparation of Financial Statements. Describes the General Ledger Account, defined by a five-digit number, and contains the Canada Customs and Revenue Agency(CCRA) specific information which controls the entry of data to this account and the management of the account.  1, record 16, English, - general%20ledger%20account

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Sert à décrire le compte général, défini par un numéro à cinq chiffres, et renferme des données bien précises de l'Agence des douanes et du revenu du Canada qui permettent de surveiller l'entrée de données dans ce compte et la gestion de ce dernier.  1, record 16, French, - compte%20g%C3%A9n%C3%A9ral

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

Credit line established in favor of an intermediary which would draw on the line to make loan and equity investments for IFC' s account.  1, record 17, English, - equity%20line

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

... employee account balances could hold a mix of units in an equity fund, a bond fund and a short term fund.  2, record 18, English, - equity%20fund

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

[...] les soldes des comptes des employés pourraient englober une combinaison d'unités dans un fonds d'actions, dans un fonds d'obligations et dans un fonds à court terme.  2, record 18, French, - fonds%20d%27actions

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Equity securities held in the investment or trading account should be subject to the existing permanent impairment or mark-to-market rules. [Office of the Superintendent of Financial Institutions].  1, record 19, English, - mark%2Dto%2Dmarket%20rule

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Les titres de participation du compte de placement ou de négociation sont assujettis aux règles en vigueur sur la carence permanente ou sur l'évaluation du prix du marché. [Bureau du surintendant des institutions financières].  1, record 19, French, - r%C3%A8gle%20sur%20l%27%C3%A9valuation%20du%20prix%20du%20march%C3%A9

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A principle of social exchange in which each participant perceives that the relative rewards and costs are equal. Equity rule takes into account each participant's productivity.  1, record 20, English, - equity%20rule

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Principe d'échange social selon lequel chaque participant perçoit que les récompenses et les coûts de chacun sont équivalents. On prend ici en considération la productivité de chaque participant.  1, record 20, French, - r%C3%A8gle%20de%20l%27%C3%A9quit%C3%A9

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

The Bank manages, for its own account, a portfolio of debt and equity securities. For accounting purposes, gains and losses on the disposal of equity securities are recorded in the period in which they occur while bond disposal gains and losses are amortized to earnings over a five-year period.  3, record 21, English, - disposal%20of%20equity%20securities

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

La Banque gère, pour son propre compte, un portefeuille de titres de dette et de participation. De point de vue comptable, les gains et les pertes sur cession de titres de participation sont constatés au cours de la période où ils sont réalisés, tandis que les gains et les pertes sur cession d'obligations sont amortis sur cinq ans.  3, record 21, French, - cession%20de%20titres%20de%20participation

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Teck Corporation intends to equity account for its Cominco holdings beginning January 1st.  1, record 22, English, - equity%20account%20for

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Surplus equity is the difference between the market value of securities held in a brokerage account and the amount needed to meet margin requirements.  1, record 23, English, - surplus%20equity

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Tout montant reçu en supplément du prix correspondant à la valeur nominale ou à la valeur qui leur est attribué, apparaît au poste (...).  1, record 23, French, - surplus%20d%27apport

Record 23,  Textual support,  Spanish