TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A guarantee that provides cover to banks and other financial institutions against a call of security, usually in the form of a letter of guarantee, issued by a bank or financial institution on behalf of the exporter bidding on an export contract.  2, record 1, English, - bid%20security%20guarantee

Record number: 1, Textual support number: 1 CONT

Bid Bond Guarantees provide unconditional cover to banks or other financial institutions against a call on a bond, usually in the form of an Irrevocable Letter of Credit or Guarantee, that is issued to a potential foreign buyer on behalf of a Canadian exporter as security for bids.  3, record 1, English, - bid%20security%20guarantee

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Garantie qui protège les banques et les autres institutions financières contre l'appel d'une caution, généralement une lettre de garantie, émise par une banque ou une institution financière au nom de l'exportateur qui a présenté une soumission dans le cadre d'un contrat d'exportation.  2, record 1, French, - garantie%2Dcaution%20de%20soumission

Record number: 1, Textual support number: 1 CONT

La garantie-caution de soumission fournit une protection inconditionnelle aux banques et à d'autres institutions financières entre l'appel d'une soumission, habituellement sous la forme d'une lettre irrévocable de crédit ou de garantie délivrée à un acheteur étranger potentiel pour le compte d'un exportateur canadien à titre de caution de soumission.  3, record 1, French, - garantie%2Dcaution%20de%20soumission

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Carta de garantía emitida por un banco por cuenta del exportador que ha presentado una oferta para participar en la licitación de un contrato de exportación.  1, record 1, Spanish, - garant%C3%ADa%20de%20fianza%20de%20licitaci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

For the foreign borrower, the line of credit establishes a procedure and sets terms allowing for the conclusion of financing transactions with a minimum of time and resources.  3, record 2, English, - financing%20transaction

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Comme la marche à suivre et les modalités sont fixées à l'avance, elles permettent aussi aux emprunteurs étrangers de conclure des opérations de financement aussi vite que possible, avec le minimum de ressources.  2, record 2, French, - op%C3%A9ration%20de%20financement

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Faced with a very high debt service ratio, too little foreign credit and low reserves, the government is still trying to avoid rescheduling.  2, record 3, English, - foreign%20credit

Record number: 3, Textual support number: 1 OBS

Foreign Exchange Control Board: Commission de contrôle du change étranger  3, record 3, English, - foreign%20credit

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Aux prises avec un ratio du service de la dette très élevé, trop peu de crédit à l'étranger et de faibles réserves, le gouvernement s'emploie encore à éviter le rééchelonnement.  4, record 3, French, - cr%C3%A9dit%20%C3%A9tranger

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A financial agreement, signed between official credit-granting agencies in different nations, that allows purchasers in one nation to use foreign credit to finance their imports.  3, record 4, English, - financing%20protocol

Record number: 4, Textual support number: 1 OBS

... another element of such a package could be the extension of a line of credit or credit protocol by the Export Development Corporation (EDC).  4, record 4, English, - financing%20protocol

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Service de traduction de la Société pour l'expansion des exportations.  2, record 4, French, - protocole%20de%20financement

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Insurance that provides cover for the exporter against a loss resulting from a wrongful call being made by a foreign buyer on an indemnity instrument provided by a bank on behalf of the exporter.  2, record 5, English, - performance%20security%20insurance

Record number: 5, Textual support number: 1 CONT

Performance Security Insurance provides cover for the exporter against a wrongful call by a foreign buyer of an Irrevocable Letter of Credit(ILC) or letter of guarantee provided by the exporter's bank on behalf of the exporter. It also provides coverage for a rightful call due to specified risks outside the exporter's control.  4, record 5, English, - performance%20security%20insurance

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Assurance qui protège l'exportateur contre l'appel injustifié par un acheteur étranger, d'une garantie de bonne fin ou d'une restitution d'acompte émise par la banque de l'exportateur au nom de ce dernier.  2, record 5, French, - assurance%2Dcaution%20de%20bonne%20fin

Record number: 5, Textual support number: 1 CONT

L'assurance-caution de bonne fin protège l'exportateur contre un appel injustifié, par un acheteur étranger, d'une lettre de crédit irrévocable ou d'une lettre de garantie émise par la banque de l'exportateur en faveur de ce dernier. Elle assure également contre l'appel justifié attribuable à des risques spécifiés sur lesquels l'exportateur n'a aucun contrôle.  3, record 5, French, - assurance%2Dcaution%20de%20bonne%20fin

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Seguro que proporciona al exportador contra la ejecución indebida, por un comprador extranjero, de una garantía de cumplimiento o de anticipo emitida por el banco en nombre del exportador.  1, record 5, Spanish, - seguro%20de%20garant%C3%ADa%20de%20cumplimiento

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Insurance that provides cover for credit terms of up to 360 days to the exporter of bulk agricultural products against commercial and political risks inherent in export sales to foreign governments, and in export sales to private buyers under irrevocable letters of credit.  1, record 6, English, - short%2Dterm%20bulk%20agriculture%20credits%20insurance

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Assurance qui protège les exportateurs de produits agricoles en vrac, lorsque la période de crédit est d'au plus 360 jours, contre les risques politiques et commerciaux inhérents, d'une part, aux ventes à l'exportation destinées à des gouvernements étrangers et, d'autre part, aux ventes à l'exportation destinées à des acheteurs privés et dont le paiement doit se faire par lettres de crédit irrévocables.  1, record 6, French, - assurance%20%C3%A0%20court%20terme%20pour%20les%20produits%20agricoles%20en%20vrac

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Seguro que proporciona cobertura para términos de crédito de hasta 360 días al exportador de productos agropecuarios a granel contra riesgos comerciales y políticos inherentes a las ventas de exportación a gobiernos extranjeros y a las ventas de exportación a compradores privados bajo cartas de crédito irrevocables.  1, record 6, Spanish, - seguro%20a%20corto%20plazo%20para%20productos%20agropecuarios%20a%20granel

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Guarantee that insures a bank or other financial institution against a loss resulting from a call being made by a buyer on an indemnity instrument provided by a bank on behalf of the exporter.  2, record 7, English, - performance%20security%20guarantee

Record number: 7, Textual support number: 1 CONT

Performance Security Guarantees provide unconditional cover to banks or other financial institutions against a call of a security instrument, usually in the form of an Irrevocable Letter of Credit or Guarantee, that is issued to a foreign buyer on behalf of a Canadian exporter as security for performance.  3, record 7, English, - performance%20security%20guarantee

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Garantie qui protège les banques et les autres institutions financières contre l'appel d'une garantie, généralement une garantie de restitution d'acompte ou une garantie de bonne fin, émise à un acheteur étranger au nom d'un exportateur.  2, record 7, French, - garantie%2Dcaution%20de%20bonne%20fin

Record number: 7, Textual support number: 1 CONT

La garantie-caution de bonne fin fournit une protection inconditionnelle aux banques et à d'autres institutions financières contre l'appel d'une soumission, habituellement sous la forme d'une lettre irrévocable de crédit ou de garantie délivrée à un acheteur étranger potentiel pour un exportateur canadien à titre de caution de bonne fin.  3, record 7, French, - garantie%2Dcaution%20de%20bonne%20fin

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Garantía que protege a un banco o a cualquier otra institución financiera contra la ejecución de la caución emitida a favor de un comprador extranjero por cuenta de un exportador.  1, record 7, Spanish, - garant%C3%ADa%20de%20fianza%20de%20cumplimiento

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

In respect of export credit insurance and guarantees, a person or foreign government that carries on business or other activities outside a country.  1, record 8, English, - foreign%20customer

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

En matière d'assurance et de garanties des crédits à l'exportation, personne ou gouvernement étranger qui exploite une entreprise ou qui exerce d'autres activités à l'étranger.  2, record 8, French, - client%20%C3%A9tranger

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

En relación con seguros de crédito a la exportación y garantías, la persona o el gobierno extranjero que realiza operaciones u otras actividades fuera del país.  1, record 8, Spanish, - cliente%20extranjero

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Insurance that provides cover to the exporter against the arbitrary or wrongful call of an on-demand letter of credit or guarantee issued in favour of the buyer in support of a bid by the exporter.  2, record 9, English, - bid%20security%20insurance

Record number: 9, Textual support number: 1 CONT

Bid Security Insurance provides cover for the exporter against a wrongful call by the foreign buyer of an Irrevocable Letter of Credit(ILC) or letter of guarantee provided by the exporter's bank on behalf of the exporter. It also provides cover for a rightful call due to specified risks outside the exporter's control.  3, record 9, English, - bid%20security%20insurance

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Assurance qui protège l'exportateur contre l'appel arbitraire ou injustifié d'une lettre de crédit sur demande ou d'une garantie émise en faveur de l'acheteur afin d'appuyer une soumission de l'exportateur.  2, record 9, French, - assurance%2Dcaution%20de%20soumission

Record number: 9, Textual support number: 1 CONT

L'assurance-caution de soumission assure l'exportateur contre l'appel injustifié, par l'acheteur étranger, d'une lettre de crédit irrévocable (LCI) ou d'une lettre de garantie que la banque de l'exportateur a émise au nom de celui-ci. Elle assure également contre l'appel justifié attribuable à des risques spécifiés sur lesquels l'exportateur n'a aucun contrôle.  3, record 9, French, - assurance%2Dcaution%20de%20soumission

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Seguro que ampara al exportador contra la ejecución indebida de una carta de crédito a la vista emitida a favor del comprador en respaldo de una oferta presentada por el exportador.  1, record 9, Spanish, - seguro%20de%20fianza%20de%20licitaci%C3%B3n

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Credit granted by a bank to a foreign borrower to support the costs of an export transaction.  2, record 10, English, - financial%20credit

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Crédit consenti par une banque à un emprunteur étranger pour lui permettre de régler, au comptant, soit des dépenses connexes à une transaction d'exportation, soit les acomptes.  2, record 10, French, - cr%C3%A9dit%20financier

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Crédito concedido por un banco a un prestatario extranjero para apoyar los costos de una operación de exportación.  1, record 10, Spanish, - cr%C3%A9dito%20de%20financiaci%C3%B3n

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Supplier Credit Protocols are a... type of umbrella agreement between EDC [Export Development Corporation] and a foreign institution. Here, the foreign institution guarantees the promissory notes(IOUs) issued to Canadian exporters as payment by their foreign buyers, which EDC then purchases from the Canadian exporter.  2, record 11, English, - supplier%20credit%20protocol

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

An export financing arrangement that is based on a loan at normal terms and a foreign aid grant.  3, record 12, English, - mixed%20credit

Record number: 12, Textual support number: 1 CONT

"Crédit mixte" is a form of financing based on two components : a loan at fairly normal terms, and a foreign aid grant. Hence, for a given amount of capital the average interest and repayment burden is greatly reduced.  2, record 12, English, - mixed%20credit

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Formule de financement des exportations à deux composantes, l'une étant un prêt à des conditions régulières; la seconde, une subvention d'aide à l'étranger.  2, record 12, French, - cr%C3%A9dit%20mixte

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

Fórmula de financiamiento a la exportación compuesta de dos elementos: un préstamo en condiciones ordinarias y una subvención de ayuda al extranjero.  2, record 12, Spanish, - cr%C3%A9dito%20mixto

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A guarantee that provides cover to banks and financial institutions extending lines of credit to foreign banks, which in turn finance purchases of goods sold on short-term credit.  1, record 13, English, - short%2Dterm%20line%20of%20credit%20guarantee

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Garantie qui couvre les banques et les institutions financières qui consentent des lignes de crédit aux banques étrangères pour qu'elles financent l'achat de produits vendus à crédit à court terme.  1, record 13, French, - garantie%20de%20lignes%20de%20cr%C3%A9dit%20%C3%A0%20court%20terme

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 DEF

Garantía que protege a los bancos e instituciones financieras que otorgan líneas de crédito a los bancos extranjeros, que a su vez financian las compras de bienes vendidos con crédito a corto plazo.  1, record 13, Spanish, - garant%C3%ADa%20de%20l%C3%ADneas%20de%20cr%C3%A9dito%20a%20corto%20plazo

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  2, record 14, English, - federal%20foreign%20tax%20credit

Record number: 14, Textual support number: 1 PHR

Federal foreign business income tax credit.  3, record 14, English, - federal%20foreign%20tax%20credit

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral.  2, record 14, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger

Record number: 14, Textual support number: 1 PHR

Crédit fédéral pour impôt étranger sur le revenu d'entreprise.  3, record 14, French, - cr%C3%A9dit%20f%C3%A9d%C3%A9ral%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

For the foreign borrower, the line of credit establishes a procedure and sets terms allowing for the conclusion of financing transactions with a minimum of time and resources.  3, record 15, English, - foreign%20borrower

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Comme la marche à suivre et les modalités sont fixées à l'avance, elles permettent aussi aux emprunteurs étrangers de conclure des opérations de financement aussi vite que possible, avec le minimum de ressources.  2, record 15, French, - emprunteur%20%C3%A9tranger

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Documentary credit insurance provides cover to Canadian banks against commercial and political risks for documentary credits issued by foreign banks for payment of Canadian export transactions.  2, record 16, English, - export%20transaction

Record number: 16, Textual support number: 2 CONT

Major components of the export transaction, risks in export transactions.  3, record 16, English, - export%20transaction

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

La SEE (Société pour l'Expansion des Exportations) octroie aux emprunteurs/acheteurs étrangers des prêts qui peuvent être aménagés pour n'importe quelle opération d'exportation, mais qui concernent davantage les transactions qui, de par leur envergure, nécessitent normalement une période de remboursement de plus de cinq ans.  3, record 16, French, - op%C3%A9ration%20d%27exportation

Record number: 16, Textual support number: 2 CONT

Principaux éléments de la transaction d'exportation, risques propres aux opérations d'exportation  4, record 16, French, - op%C3%A9ration%20d%27exportation

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 CONT

componentes principales de la operación de exportación, riesgos propios de las operaciones de exportación  1, record 16, Spanish, - operaci%C3%B3n%20de%20exportaci%C3%B3n

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

The theory and practice of monetary credit, banking, and promotion operations in the most comprehensive sense. It includes money, credit, banking, securities, investment, speculation, foreign exchange, promotion, reorganization, underwriting, brokerage, trusts, etc.  3, record 17, English, - finance

Record number: 17, Textual support number: 1 OBS

finance: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.  4, record 17, English, - finance

Record number: 17, Textual support number: 2 OBS

finance; fin: designations officially approved by the Department of National Defence and the Canadian Forces.  5, record 17, English, - finance

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Ensemble des activités reliées aux affaires d'argent et de placement d'argent, notamment les activités d'investissement, les activités de financement, les activités boursières, les activités bancaires et les activités de crédit.  3, record 17, French, - finance

Record number: 17, Textual support number: 1 OBS

finance; fin : désignations d’usage obligatoire au ministère de la Défense nationale et les Forces canadiennes.  4, record 17, French, - finance

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

The elementary model of the balance of payments is beautiful in its simplicity. It can most easily be summarized by the expression "quid pro quo" with a non-resident. For example, if a Canadian resident was to purchase a foreign security from a non-resident, the quid would be the money paid and the quo would be the security received. This would be reflected in the double-entry accounting as an increase in the assets of the Canadian resident(debit) and a decrease in foreign reserves(credit).  2, record 18, English, - quid%20pro%20quo

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Transaction dans laquelle chacune des parties accorde une compensation à l'autre.  2, record 18, French, - en%20contrepartie%20de

Record number: 18, Textual support number: 1 CONT

Le modèle élémentaire de la balance des paiements est remarquable par sa simplicité. Il se résume en une expression «en contrepartie de», qui s'applique aux rapports avec un non-résident. Par exemple, si un résident canadien achète un titre étranger d'un non-résident, il reçoit un titre en contrepartie de l'argent qu'il a versé, ce qui, selon la comptabilité en double entrée correspond à une augmentation de l'actif du résident canadien (débit) et à une diminution de réserves étrangères (crédit).  3, record 18, French, - en%20contrepartie%20de

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

EDC' s [Export Development Canada] financing services include : lines of credit with foreign banks or agencies worldwide; note purchase arrangements; direct buyer loans; and project risk financing packages.  1, record 19, English, - project%20risk%20financing%20package

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A provision enabling an investor to obtain a foreign tax credit for the taxes that have not actually been paid(i. e. "spared") under the incentive regime of the source country.  2, record 20, English, - tax%20sparing%20provision

Record number: 20, Textual support number: 1 CONT

Canada, like most other [Organisation for Economic Co-operation and Development (OECD)] member nations, has negotiated "tax-sparing provisions" with tax treaty partners. Over the years, the OECD has generally supported "tax-sparing provisions" as a means of ensuring that tax incentives offered by developing countries are not eroded through the tax treatment of the income from the advantaged activities by the investor’s country of residence.  3, record 20, English, - tax%20sparing%20provision

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

Method of relieving international double taxation. It means that if income received from abroad is subject to tax in the recipient’s country, any foreign tax on that income may be credited against (i.e. deducted from) the domestic tax on that income.  3, record 21, English, - foreign%20tax%20credit

Record number: 21, Textual support number: 1 CONT

Foreign tax credit which applies to foreign source income.  4, record 21, English, - foreign%20tax%20credit

Record number: 21, Textual support number: 1 OBS

Source: Income Tax Act, S. 126(2.3).  5, record 21, English, - foreign%20tax%20credit

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Dégrèvement consenti aux contribuables qui ont payé des impôts à un pays étranger.  3, record 21, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger

Record number: 21, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, article 126(2.3).  4, record 21, French, - cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A bank or an authorized foreign bank, a body corporate to which the Trust and Loan Companies Act applies, an association to which the Cooperative Credit Associations Act applies or a central cooperative credit society for which an order has been made..., an insurance company or a fraternal benefit society incorporated or formed under the Insurance Companies Act, a trust, loan or insurance corporation incorporated by or under an Act of the legislature of a province, a cooperative credit society incorporated and regulated by or under an Act of the legislature of a province, an entity that is incorporated or formed by or under an Act of Parliament or of the legislature of a province and that is primarily engaged in dealing in securities, including portfolio management and investment counselling, and a foreign institution.  2, record 22, English, - financial%20institution

Record number: 22, Textual support number: 1 OBS

financial institution: not to be confused with the expression "financial establishment," a generic term.  3, record 22, English, - financial%20institution

Record number: 22, Textual support number: 2 OBS

financial institution: term standardized by the International Organization for Standardization (ISO) in 1993.  4, record 22, English, - financial%20institution

Record number: 22, Textual support number: 1 PHR

First-class, troubled financial institution.  5, record 22, English, - financial%20institution

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Une banque ou une banque étrangère autorisée; une personne morale régie par la Loi sur les sociétés de fiducie et de prêt; une association régie par la Loi sur les associations coopératives de crédit ou une coopérative de crédit centrale ayant fait l'objet de l'ordonnance [...]; une société d'assurances ou une société de secours mutuel constituée ou formée sous le régime de la Loi sur les sociétés d'assurances; une société de fiducie, de prêt ou d'assurance constituée en personne morale par une loi provinciale; une société coopérative de crédit constituée en personne morale et régie par une loi provinciale; une entité constituée en personne morale ou formée sous le régime d'une loi fédérale ou provinciale et dont l'activité est principalement le commerce des valeurs mobilières, y compris la gestion de portefeuille et la fourniture de conseils en placement.  2, record 22, French, - institution%20financi%C3%A8re

Record number: 22, Textual support number: 1 OBS

Ne pas confondre avec l'expression «établissement financier», terme générique.  3, record 22, French, - institution%20financi%C3%A8re

Record number: 22, Textual support number: 2 OBS

institution financière : terme normalisé par l'Organisation internationale de normalisation (ISO) en 1993.  4, record 22, French, - institution%20financi%C3%A8re

Record number: 22, Textual support number: 1 PHR

Institution financière de premier ordre.  5, record 22, French, - institution%20financi%C3%A8re

Record number: 22, Textual support number: 2 PHR

Institution financière en difficulté.  6, record 22, French, - institution%20financi%C3%A8re

Record 22,  Textual support,  Spanish

Record number: 22, Textual support number: 1 DEF

Cualquier intermediario financiero u otra empresa que esté autorizada para hacer negocios y esté regulada o supervisada como una institución financiera conforme a la legislación de la Parte en cuyo territorio se encuentra ubicada.  3, record 22, Spanish, - instituci%C3%B3n%20financiera

Record number: 22, Textual support number: 1 CONT

... globalización de las principales instituciones financieras.  4, record 22, Spanish, - instituci%C3%B3n%20financiera

Record number: 22, Textual support number: 1 PHR

Institución financiera de primer orden.  2, record 22, Spanish, - instituci%C3%B3n%20financiera

Record number: 22, Textual support number: 2 PHR

Institución financiera con dificultades.  4, record 22, Spanish, - instituci%C3%B3n%20financiera

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Some Canadian corporations have recently been engaging in schemes, often referred to as foreign tax credit generators, that are designed to shelter tax otherwise payable in respect of interest income on loans made, indirectly, to foreign corporations.  2, record 23, English, - foreign%20tax%20credit%20generator

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

Certaines sociétés canadiennes recourent depuis peu à des stratagèmes (souvent appelés générateurs de crédit pour impôt étranger) conçus pour mettre à l'abri l'impôt payable par ailleurs relativement au revenu d'intérêt tiré de prêts consentis, indirectement, à des sociétés étrangères.  2, record 23, French, - g%C3%A9n%C3%A9rateur%20de%20cr%C3%A9dit%20pour%20imp%C3%B4t%20%C3%A9tranger

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

... block averaging for farmers and fishermen and the foreign tax credit could preserve the non-taxability of certain filers.  1, record 24, English, - block%20averaging

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Afin d'éviter qu'ils ne soient pénalisés dans les années de revenu exceptionnellement élevé, on a autorisé les agriculteurs d'utiliser l'étalement en bloc sur une période de cinq ans.  1, record 24, French, - %C3%A9talement%20en%20bloc

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Such an export-type item [an item like one of our merchandise exports... providing us with more foreign currencies] is called a "credit item" and gives us a supply of foreign money.  1, record 25, English, - credit%20item

Record number: 25, Textual support number: 2 CONT

How shall we treat interest, royalty, and dividend income on investments received by Americans from abroad? Clearly, they are credit items like exports, in that they provide us with foreign currencies.  1, record 25, English, - credit%20item

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

... a convention whereby two units(general government or credit institutions) agree, at the request of one of them, to exchange the national currency of the unit requesting the swap for foreign currency at an agreed rate of exchange and at the same time of repayment for the reverse transaction to take place at a previously agreed rate of exchange.  7, record 26, English, - swap%20agreement

Record number: 26, Textual support number: 1 CONT

Swap arrangement ... is designed to permit a central bank to intervene in the foreign exchange market so as to retard speculative pressures on its currency.  8, record 26, English, - swap%20agreement

Record number: 26, Textual support number: 2 CONT

The Bank of Canada and the Federal Reserve have agreed to extend their expanded US $30 billion swap facility (reciprocal currency arrangement) to 30 October 2009. This expanded swap facility, originally announced on 29 September 2008, was initially set to expire on 30 April 2009.  9, record 26, English, - swap%20agreement

Record number: 26, Textual support number: 3 CONT

A swap line is another term for a temporary reciprocal currency arrangement between central banks.  10, record 26, English, - swap%20agreement

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

[...] contrat par lequel deux parties conviennent d'échanger des flux financiers sur une certaine période et selon une formule préétablie.  7, record 26, French, - accord%20de%20swap

Record number: 26, Textual support number: 1 CONT

La SFI [Société Financière Internationale] accorde à la BISA [Banco Industrial S.A] des lignes de crédit réciproques.  6, record 26, French, - accord%20de%20swap

Record 26,  Textual support,  Spanish

Record number: 26, Textual support number: 1 OBS

Entre bancos centrales.  1, record 26, Spanish, - acuerdo%20de%20cr%C3%A9dito%20rec%C3%ADproco%20a%20corto%20plazo

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

In 2005, both VISA and MasterCard implemented additional fees for purchases made outside a credit card's country of origin known as a "cross-border assessment" or "foreign transaction charge" : these fees are a percentage of the original dollar amount of the sale that is then charged in addition to the sale amount. These fees are often shown as a separate line on a customer statement following the original charge.  2, record 27, English, - cross%20border%20assessment%20fee

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Les frais d'évaluation de MasterCard de 0,064 % et les frais d'évaluation transfrontaliers MasterCard sont de 0,30 %.  1, record 27, French, - frais%20d%27%C3%A9valuation%20transfrontaliers

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

The supply of credit depends on balance-sheet attributes such as equity, leverage and the funding source. Financial intermediaries must be funded either by equity or by borrowing from creditors outside the banking system. Securitization facilitates credit supply by attracting new creditors such as pension funds, mutual funds and foreign investors.  3, record 28, English, - supply%20of%20credit

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

L'offre de crédit est influencée par les caractéristiques du bilan, comme les fonds propres, le niveau d'endettement et la source du financement. Le financement des intermédiaires financiers doit se faire soit à même les fonds propres, soit par la voie d'emprunts hors du circuit bancaire. La titrisation accroît l'offre de crédit en attirant de nouveaux créanciers (fonds de pension, fonds communs de placement, investisseurs étrangers, etc.).  2, record 28, French, - offre%20de%20cr%C3%A9dit

Record number: 28, Textual support number: 1 OBS

offre de crédit : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  3, record 28, French, - offre%20de%20cr%C3%A9dit

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

Macroeconomic indicators characterize the level of economic development and indicate either economic growth or a decline. They are also used for price tendency forecasting purposes.  3, record 29, English, - macroeconomic%20variable

Record number: 29, Textual support number: 1 OBS

The main macroeconomic indicators are : consumer credit, consumer price index(CPI), current account balance, export, gold and foreign currency reserves, gross domestic product(GDP), import, industrial production, producer price index(PPI), retail, trade balance and unemployment rate.  3, record 29, English, - macroeconomic%20variable

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Au nombre des indicateurs macroéconomiques pertinents figurent les données sur la croissance [économique], les tendances de la balance des paiements, le niveau et la volatilité de l'inflation, les taux d'intérêt et de change, l'augmentation du crédit et les variations du prix des actifs [...]  2, record 29, French, - variable%20macro%C3%A9conomique

Record number: 29, Textual support number: 1 OBS

macroéconomique : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  3, record 29, French, - variable%20macro%C3%A9conomique

Record 29,  Textual support,  Spanish

Record number: 29, Textual support number: 1 CONT

Entre los indicadores macroeconómicos pertinentes, figuran los datos sobre el crecimiento [económico], las tendencias de la balanza de pagos, el nivel y la inestabilidad de la inflación, las tasas de interés y los tipos de cambio, el aumento del crédito y la variación de los precios de los activos [...]  1, record 29, Spanish, - indicador%20macroecon%C3%B3mico

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

In 2005, both Visa and MasterCard implemented additional fees for purchases made outside a credit card's country of origin. Known as a "cross-border assessment" or "foreign transaction charge", these fees are a percentage of the original dollar amount of the sale that is then charged in addition to the sale amount.  1, record 30, English, - foreign%20transaction%20charge

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Frais de transaction à l'étranger (seront convertis en devise canadienne selon les règles applicables de MasterCard® International): 2,95 %.  1, record 30, French, - frais%20de%20transaction%20%C3%A0%20l%27%C3%A9tranger

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

An agreement between two countries or their central banks to channel all or specified settlements between themselves through special accounts, normally subject to a reciprocal credit margin. Arrangements of this nature usually imply that the use of convertible foreign currencies or gold between the partner countries is avoided except when the credit margin is exceeded or net balances are settled.  2, record 31, English, - bilateral%20payments%20agreement

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Pendant la période du programme, le gouvernement n'introduira pas et n'intensifiera pas les restrictions sur les paiements et transferts sur les transactions internationales courantes, sans l'accord du Fonds [Fonds monétaire international], n'introduira pas ou ne modifiera pas des pratiques de change multiple, ne conclura pas d'accord bilatéral de paiements incompatible avec l'article VIII des Statuts du Fonds, ni n'introduira ou n'intensifera les restrictions sur les importations pour des raisons de balance des paiements.  2, record 31, French, - accord%20bilat%C3%A9ral%20de%20paiements

Record 31,  Textual support,  Spanish

Record number: 31, Textual support number: 1 CONT

Formas de convenios bilaterales de pago: 1) El acuerdo de compensación: destinado a permitir el convenio sin que se produzcan traspasos de moneda nacional a moneda extranjera, es un convenio de pago característico. Estos acuerdos contemplan disposiciones para la compensación mutua de los pagos de mercaderías y de otros pagos en efectivo. El importador paga las mercaderías a su banco central en su moneda, en tanto que el exportador recibe el pago de la cuenta de compensación en su banco central en su moneda nacional. Ambos bancos compensan las cuentas respectivas, sin que produzcan traspasos efectivos, salvo para los saldos de los balances. El convenio de compensación incluye disposiciones relativas al establecimiento de cuentas de compensación, la moneda que se usará (nacional o de un tercer país), la tasa de cambios, el plazo para la compensación de las cuentas, créditos, liquidación de saldos, ya sea en oro o en mercaderías. 2) Otros tipos de convenios de pago incluyen disposiciones sobre pago en moneda convertible o transferible y también es posible que contengan disposiciones sobre créditos. 3) También pueden existir sistemas mixtos, por ejemplo, pagar en moneda convertible, complementados con cuentas especiales en moneda nacional para algunas importaciones.  1, record 31, Spanish, - convenio%20bilateral%20de%20pago

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

... the master of a British ship has no power to grant a bottomry bond at a British port, or at a any foreign port where he might raise funds on the personal credit of the ship owners.  1, record 32, English, - grant%20a%20bottomry%20bond

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

The foreign currency transaction fee for credit card purchases [comprises] two parts-the fee percentage charged by the card payment network(such as Visa, MasterCard, Discover, American Express) and the fee percentage added by the card issuer(such as Citibank, Chase, Bank of America).  3, record 33, English, - foreign%20currency%20transaction%20fee

Record number: 33, Textual support number: 2 CONT

Visa and MasterCard each charge 1 percent of purchases as a foreign transaction fee.  4, record 33, English, - foreign%20currency%20transaction%20fee

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

RBC Dexia Investor Services (IS) continue d'afficher un bon rendement; ses revenus ont augmenté comparativement à l'an dernier, en raison de l'accroissement des services de garde et des activités de prêt de titres, de la hausse des frais de transaction en devises [...]  1, record 33, French, - frais%20de%20transaction%20en%20devises

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

A foreign bank has, or is deemed to have, a financial establishment in Canada if the foreign bank or any entity associated with the foreign bank is an authorized foreign bank; is a foreign insurance company; is a foreign securities dealer, or a foreign cooperative credit society, that has received the approval of the Minister... to engage in or to carry on the business of dealing in securities or the business of a cooperative credit society; or controls, or is a major owner of,... a Canadian entity that is a financial services entity.  2, record 34, English, - financial%20establishment

Record number: 34, Textual support number: 2 CONT

The government should eliminate the need for foreign banks that have a financial establishment in Canada to use a canadian entity to engage in specialized financing operations in Canada.  3, record 34, English, - financial%20establishment

Record number: 34, Textual support number: 1 OBS

Expression used in Bill C-8, Amendments to acts in relation to financial institutions.  4, record 34, English, - financial%20establishment

Record number: 34, Textual support number: 2 OBS

Not to be confused with the term financial institution, specific term.  4, record 34, English, - financial%20establishment

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

La banque étrangère a ou est réputée avoir un établissement financier au Canada si elle ou une entité liée à elle : soit est une banque étrangère autorisée; soit est une société d'assurances étrangère; soit est un courtier de valeurs mobilières étranger ou une société coopérative de crédit étrangère ayant reçu l'agrément du ministre [...] pour faire le commerce des valeurs mobilières ou exercer les activités commerciales d'une société coopérative de crédit; soit contrôle l'une des entités suivantes ou en est un propriétaire important : [...], d'une entité canadienne qui est une entité s'occupant de services financiers.  2, record 34, French, - %C3%A9tablissement%20financier

Record number: 34, Textual support number: 2 CONT

Le gouvernement devrait éliminer la nécessité pour les banques étrangères ayant un établissement financier au Canada d'avoir recours à une entité canadienne pour pouvoir offrir des services de financement spécial au Canada.  3, record 34, French, - %C3%A9tablissement%20financier

Record number: 34, Textual support number: 1 OBS

Expression utilisée dans le Projet de loi C-8, Modification de lois relatives aux institutions financières.  4, record 34, French, - %C3%A9tablissement%20financier

Record number: 34, Textual support number: 2 OBS

Ne pas se confondre avec le terme institution financière, terme spécifique.  4, record 34, French, - %C3%A9tablissement%20financier

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

The total amount of the insurers’ liability under a Foreign Credit Insurance Association insurance policy.  2, record 35, English, - aggregate%20limit%20of%20liability

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

évènement : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  2, record 35, French, - maximum%20par%20%C3%A9v%C3%A9nement%20ou%20p%C3%A9riode%20d%27assurance

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

... the government has agreed to match, through the provision of "crédit mixte" facilities by the Export Development Corporation, the concessional financing offered by foreign governments in selective cases where the competitive position of Canadian bids is at stake.  2, record 36, English, - facility

Record 36,  Textual support,  French

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

The limited distributor takes the title to the merchandise. It has limited or no inventory risk and credit risk. It typically does not bear foreign exchange risk on purchases from its supplier.  1, record 37, English, - limited%20risk%20distributor

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

Principle under which the world-wide income of a company is taken into account in computing its profits.  1, record 38, English, - world%2Dwide%20principle

Record number: 38, Textual support number: 1 OBS

Normally credit is given for foreign taxes paid to the extent they do no exceed domestic taxes(ordinary credit method).  1, record 38, English, - world%2Dwide%20principle

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 DEF

Principe selon lequel on prend en considération le revenu mondial d'une société pour calculer ses bénéfices.  1, record 38, French, - principe%20de%20l%27imposition%20mondiale

Record number: 38, Textual support number: 1 OBS

Normalement, un crédit est accordé pour les impôts étrangers acquittés, dans la mesure où ils n'excèdent pas les impôts nationaux (méthode de l'imputation ordinaire).  1, record 38, French, - principe%20de%20l%27imposition%20mondiale

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

When a correspondent bank located in the country of the exporter confirms a letter of credit to the exporter by obligating itself to pay or accept his drafts, the instrument is called a confirmed letter of credit.... An unconfirmed letter of credit does not give the exporter this additional security. Exporters insist on confirmed letters of credit when the foreign issuing bank is not well known.  1, record 39, English, - unconfirmed%20letter%20of%20credit

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

... in the case of a transaction in excess of $1, 000, or its equivalent in a foreign currency, that is carried out by an individual, the name of that individual;(b) every customer credit file that is created in the normal course of business; and(c) every internal memorandum that is received or created in the normal course of business and that concerns account operations.  1, record 40, English, - internal%20memorandum

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

[...] dans le cas d'une opération de plus de 1 000 $, ou son équivalent en devises étrangères, effectuée par un individu, le nom de cet individu; b) tous les dossiers de crédit constitués dans le cours normal de leurs activités; c) toutes les notes de service internes concernant la tenue des comptes qui sont reçues ou établies dans le cours normal de leurs activités.  1, record 40, French, - note%20de%20service%20interne

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

A letter of credit bought by a person planning on travelling abroad. It entitles the purchaser to obtain funds at any foreign bank listed by the issuer as willing to accept drafts against it.  2, record 41, English, - traveller%27s%20letter%20of%20credit

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record number: 41, Textual support number: 1 DEF

Carta dirigida a todos los bancos corresponsales autorizándolos a negociar los giros presentados por el beneficiario, cuyo nombre figura en el documento previa la presentación de los papeles de identificación y hasta un total especificado.  1, record 41, Spanish, - carta%20de%20cr%C3%A9dito%20viajero

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

A circular letter of credit... enables the borrower to negotiate drafts at any one of a number of foreign correspondents which will pay against drafts so drawn to the borrower, thus enabling the borrower to obtain funds wherever he may be travelling.  1, record 42, English, - circular%20letter%20of%20credit

Record number: 42, Textual support number: 1 OBS

A letter requesting one person to make advances to a third person on the credit of the writer is a letter of credit.  1, record 42, English, - circular%20letter%20of%20credit

Record number: 42, Textual support number: 2 OBS

circular letter of credit: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.  2, record 42, English, - circular%20letter%20of%20credit

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Lettre de crédit. Lettre missive par laquelle un banquier invite un de ses correspondants à verser au porteur les sommes dont il aura besoin, jusqu'à concurrence d'un chiffre déterminé. Si la lettre de crédit est valable auprès de plusieurs banquiers, elle est dite circulaire.  2, record 42, French, - lettre%20de%20cr%C3%A9dit%20circulaire

Record 42,  Textual support,  Spanish

Record number: 42, Textual support number: 1 DEF

Documento que puede ser presentado en varios bancos en el curso de su uso.  1, record 42, Spanish, - carta%20de%20cr%C3%A9dito%20circular

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

... the credit equivalent amount of foreign exchange, interest rate, equity and commodity contracts calculated in accordance with the OSFI(Office of the Superintendent of Financial Institutions) capital adequacy guideline, recognizing the net amount where transactions are subject to a legally valid contractual right of set-off. [Office of the Superintendent of Financial Institutions].  1, record 43, English, - legally%20valid%20contractual%20right%20of%20set%2Doff

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

[...] le montant d'équivalent-crédit des contrats sur devises et sur taux d'intérêt, des contrats de titres et des contrats de marchandises calculé en application de la ligne directrice du BSIF sur les normes de fonds propres et reconnaissant le montant net lorsque les opérations sont assujetties à un droit contractuel de compensation prévu par la loi. [Bureau du surintendant des institutions financières].  1, record 43, French, - droit%20contractuel%20de%20compensation%20pr%C3%A9vu%20par%20la%20loi

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

The credit equivalent amount of foreign exchange, interest rate, equity and commodity contracts calculated in accordance with the OSFI(Office of the Superintendent of Financial Institutions) capital adequacy guideline, recognizing the net amount where transactions are subject to a legally valid contractual right of set-off. [Office of the Superintendent of Financial Institutions].  1, record 44, English, - credit%20equivalent%20amount

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

Le montant d'équivalent-crédit des contrats sur devises et sur taux d'intérêt, des contrats de titres et des contrats de marchandises calculé en application de la ligne directrice du BSIF (Bureau du surintendant des institutions financières) sur les normes de fonds propres et reconnaissant le montant net lorsque les opérations sont assujetties à un droit contractuel de compensation prévu par la loi. [Bureau du surintendant des institutions financières].  1, record 44, French, - montant%20d%27%C3%A9quivalent%2Dcr%C3%A9dit

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

EDC(Export Development Corporation) has three types of prearranged export financing facilities which it can establish with foreign banks or institutions. Each is designed to make it possible for foreign buyers to purchase Canadian goods and services on credit.  1, record 45, English, - export%20financing%20facility

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

La SEE (Société pour l'Expansion des Exportations) offre trois mécanismes de financement à l'exportation qu'elle peut établir avec des banques ou des institutions financières à l'étranger, dont les modalités sont fixées aux préalable. Chacun d'entre eux permet aux acheteurs étrangers de se procurer des biens et des services canadiens à crédit.  1, record 45, French, - m%C3%A9canisme%20de%20financement%20%C3%A0%20l%27exportation

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 CONT

Short-Term Bulk Agriculture Credits Insurance provides cover to the exporter of bulk agricultural products against commercial and political risks inherent in export sales to foreign governments, and in export sales to private buyers under irrevocable letters of credit.  1, record 46, English, - bulk%20agricultural%20product

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

L'Assurance à court terme pour les produits agricoles en vrac protège l'exportateur de ce genre de produits contre les risques politiques et commerciaux inhérents aux ventes à l'exportation destinées à des gouvernements étrangers et à celles destinées à des acheteurs privés, dont le paiement doit se faire par lettre de crédit irrévocable.  1, record 46, French, - produit%20agricole%20en%20vrac

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

The credit terms offered by the exporter to its foreign client should not exceed international trade terms normal for its product or service.  1, record 47, English, - international%20trade%20terms

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

Les modalités de crédit offertes par l'exportateur à un client étranger ne doivent pas excéder celles normalement pratiquées dans le commerce international pour ces produits ou ces services.  1, record 47, French, - modalit%C3%A9s%20pratiqu%C3%A9es%20dans%20le%20commerce%20international

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

A line of credit is a special version of a loan whereby a foreign borrower, usually a financial institution, agrees to borrow from EDC(Export Development Corporation) for a large number of transactions for which neither the exporter(s) nor the buyer(s) may have yet been determined at the time of the conclusion of the Line of Credit Agreement.  1, record 48, English, - line%20of%20credit%20agreement

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

Une ligne de crédit constitue une forme particulière de prêt par laquelle un emprunteur étranger, habituellement une institution financière, a convenu de contracter des emprunts à la SEE (Société pour l'Expansion des Exportations) pour de nombreuses opérations pour lesquelles les exportateurs et acheteurs ne sont pas encore connus au moment de la signature de l'accord de ligne de crédit.  1, record 48, French, - accord%20de%20ligne%20de%20cr%C3%A9dit

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 CONT

External current account surpluses have been painfully won by import cuts. Faced with a very high debt service ratio, too little foreign credit and low reserves, the government is still trying to avoid rescheduling. It is looking toward 1995 when oil sector investments are supposed to come on stream but that may not be enough.  1, record 49, English, - import%20cut

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 CONT

Les excédents du compte courant externe ont été obtenus difficilement par la réduction des importations. Aux prises avec un ratio du service de la dette très élevé, trop peu de crédit à l'étranger et de faibles réserves, le gouvernement s'emploie encore à éviter le rééchelonnement. Il se tourne vers 1995, au moment où des investissements devraient être consentis dans le secteur pétrolier, mais il se peut que cela ne soit pas suffisant.  1, record 49, French, - r%C3%A9duction%20des%20importations

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 CONT

Short-Term Line of Credit Guarantees provides cover to banks and financial institutions extending lines of credit to foreign banks, which in turn finance purchases of Canadian goods sold on short-term credit.  2, record 50, English, - extend%20a%20line%20of%20credit

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 CONT

Les garanties offertes pour les lignes de crédit à court terme protègent les banques et les institutions financières qui consentent des lignes de crédit aux banques étrangères pour qu'elles financent l'achat de produits canadiens vendus à crédit à court terme.  2, record 50, French, - consentir%20une%20ligne%20de%20cr%C3%A9dit

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

Credit/Financial Issue : Chronic foreign exchange shortages. Difficult to obtain confirmation on ILCs.  1, record 51, English, - confirmation%20on%20ILC

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

Problèmes financiers et de crédit : Pénurie chronique de devises. Confirmation des LCI difficile à obtenir.  1, record 51, French, - confirmation%20des%20LCI

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 CONT

Financial requirements, excluding foreign exchange requirements-a comprehensive measure of the government's borrowing in credit markets-fall from $27. 5 billion in 1991-92 to just under $20 billion in 1992-93 and $13 billion in 1993-94. Zero financial requirements will be met in 1995-96, one year later than projected in the February 1991 budget.  1, record 52, English, - zero%20financial%20requirement

Record 52,  Textual support,  French

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 CONT

An authorization is a firm commitment to lend on the part of the bank, whether or not there is signed documentation. For the purposes of determining the authorization range, the authorization comprises the sum of the demand, term and indirect(acceptances, guarantees and letters of credit) authorizations and includes joint and specific authorizations in Canadian and foreign currencies.  2, record 53, English, - specific%20authorization

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 OBS

Voir la section intitulée "Prêts aux entreprises" dans CMFCH.  2, record 53, French, - autorisation%20sp%C3%A9cifique

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 CONT

... consortiums have been forced to handle negative financing transactions in some cases. If a full foreign tax credit is obtainable for tax that is only deemed to be paid, then it is possible to pass on some of that benefit to the borrower, even to lend at below the cost of funds.  2, record 54, English, - negative%20financing

Record 54,  Textual support,  French

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 OBS

Through the Royal [Bank] 's PC CashCommand and PC Payroll services, treasurers can now access their company's financial information from our system using microcomputers located in their offices.... Services available via PC include consolidated account information, funds transfers, money market and foreign exchange information, electronic letters of credit and remote payroll entry.  1, record 55, English, - CashCommand

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 OBS

Les services de TéléTrésorerie et de paie sur micro-ordinateur de la Banque Royale permettent désormais aux trésoriers d'accéder directement, par un micro-ordinateur installé dans leur bureau, aux données financières que contient le système de la Banque sur leur entreprise. Les services offerts sur micro-ordinateur comprennent les consolidations de compte, les transferts de fonds, les renseignements sur les marchés monétaires et les marchés des changes, les lettres de crédits électroniques, l'entrée des écritures de paie.  1, record 55, French, - T%C3%A9l%C3%A9Tr%C3%A9sorerie

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 CONT

[A] Canadian tax practice that offers banks an inducement to book international business in a branch abroad rather than at home is the distinction made between foreign tax credits in respect of "business" foreign income and those in respect of "non-business" foreign income in accordance with whether the taxes for which credit is being given are related to the income of a business operation carried on abroad(business foreign income) or at home(non-business foreign income).  1, record 56, English, - non%2Dbusiness%20foreign%20income