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FOREIGN EXCHANGE OPERATION [4 records]

Record 1 2009-01-09

English

Subject field(s)
  • Accounting
  • Finance
DEF

A term used in accounting for foreign currency translation to distinguish a foreign operation that is deemed to be financially or operationally interdependent with the reporting entity; exposure to exchange rate changes is similar to the exposure that would exist had the transactions and activities of the foreign operation been undertaken by the reporting entity itself.

OBS

Compare with "self-sustaining foreign operation."

French

Domaine(s)
  • Comptabilité
  • Finances
DEF

Entité étrangère dont les liens avec l'entité mère en matière de gestion financière ou d'exploitation sont tels que l'effet des variations du cours du change est similaire à celui que l'on aurait si l'entité mère s'occupait elle-même des opérations conclues par l'entité étrangère et de l'exploitation de cette dernière.

Spanish

Save record 1

Record 2 2007-04-20

English

Subject field(s)
  • Federal Government Bodies and Committees (Canadian)
  • Telecommunications
OBS

Industry Canada. Pursuant to the Radiocommunication Act and the Broadcasting Act, the Broadcasting Application Engineering group provides technical evaluation and issues broadcasting certificates for all AM radio, FM radio television stations, and cable TV systems. It also performs technical evaluation and exchange of international notifications of TV, AM and FM assignments under bilateral or multilateral agreements. The group also provides technical and regulatory consulting services to the broadcasting industry, other government departments, the CRTC and to foreign agencies regarding the design and operation of radio, television and cable TV undertakings.

Key term(s)
  • Broadcasting Application Engineering group
  • BAE

French

Domaine(s)
  • Organismes et comités fédéraux (Gouvernement canadien)
  • Télécommunications
OBS

Industrie Canada. Ingénierie des demandes en radiodiffusion : En vertu de la Loi sur la radiocommunication et de la Loi sur la radiodiffusion, le groupe d'Ingénierie des demandes en radiodiffusion offre une évaluation technique et délivre des certificats de radiodiffusion à toutes les stations de radio AM et FM et chaînes de télévision, ainsi qu'aux systèmes de câblodiffusion. Il fait également des évaluations techniques et échange des avis internationaux relatifs à l'attribution de fréquences radio AM et FM et de télévision, conformément aux accords bilatéraux et multilatéraux conclus dans ce domaine. Le groupe fournit en outre des services de consultation technique et réglementaire à l'industrie de la radiodiffusion, aux autres ministères, au CRTC et à des organismes étrangers en ce qui a trait à la conception et à l'exploitation d'entreprises de radiodiffusion, de télédiffusion et de câblodiffusion.

Key term(s)
  • groupe d'Ingénierie des demandes en radiodiffusion
  • IDR

Spanish

Save record 2

Record 3 2002-05-16

English

Subject field(s)
  • National Bodies and Committees (Canadian)
  • Economic Co-operation and Development
OBS

The Japan Foundation was established in 1972 as a special legal entity under the auspices of the Ministry of Foreign Affairs for the purpose of promoting mutual understanding and friendship on the international scene. It was the first specialist organization for international cultural exchange in Japan, and it carries out a broad variety of cultural-exchange programs with personnel exchange as their basic premise, ranging from such academic pursuits as Japanese studies and Japanese-language education to the arts, publication, audio-visual media, sports, and general life culture. Its activities are financed by operation profits on government endowments, aid from the government(including the ODA budget), and funding and donations from the private sector.

OBS

Title reproduced from the document "United Nations and Related Bodies, Specialized Agencies of the United Nations System, Intergovernmental Organizations, International Non-Governmental Organizations, Networks, Systems, Foundations and Similar Institutions", with the authorization of UNESCO.

French

Domaine(s)
  • Organismes et comités nationaux canadiens
  • Coopération et développement économiques
OBS

Appellation tirée du document «United Nations and Related Bodies, Specialized Agencies of the United Nations System, Intergovernmental Organizations, International Non-Governmental Organizations, Networks, Systems, Foundations and Similar Institutions», avec l'autorisation de l'UNESCO.

Spanish

Campo(s) temático(s)
  • Organismos y comités nacionales canadienses
  • Cooperación y desarrollo económicos
OBS

Extraido de "United Nations and Related Bodies, Specialized Agencies of the United Nations System, Intergovernmental Organizations, International Non-Governmental Organizations, Networks, Systems, Foundations and Similar Institutions", con la autorización UNESCO.

Save record 3

Record 4 1999-01-28

English

Subject field(s)
  • Financial Institutions
  • Currency and Foreign Exchange
  • Financial Accounting
DEF

A term used in accounting for foreign currency translation to distinguish a foreign operation that is deemed to be financially and operationally independent of the reporting entity; exposure to exchange rate changes is limited to the reporting entity's net investment in the foreign operation.

French

Domaine(s)
  • Institutions financières
  • Politique monétaire et marché des changes
  • Comptabilité générale
DEF

Établissement étranger dont les activités économiques ne font pas partie intégrante de celles de l'entité mère et dont l'indépendance par rapport à l'entité mère en matière de gestion financière et d'exploitation est telle que les variations du cours du change n'ont d'incidence que sur l'investissement net de l'entité mère dans l'établissement étranger.

Spanish

Save record 4

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