TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

An arrangement or procedure under which a debtor pays to a a debt pooler money to be distributed or paid, according to a system, by that debt pooler to three or more creditors of the debtor.  2, record 1, English, - debt%20pooling

Record number: 1, Textual support number: 1 CONT

Debt pooling allows [anyone] to “pool all of your debt” and make a monthly payment to retire the full amount of the debt plus a nominal interest charge. Debt pooling is similar to a consolidation loan in that you now only... one monthly payment [is made]. The advantage is that usually the interest is greatly reduced, you are not providing any additional collateral, and no co-signor or guarantor is required. A debt pooling repayment plan should generally only be considered if the entire obligation can be retired in a reasonable time period – usually under five years.  3, record 1, English, - debt%20pooling

Record number: 1, Textual support number: 2 CONT

Debt pooling is a flexible alternative to bankruptcy or consumer proposal, allowing [someone] to pay [their] debts in full. It is designed for people who are struggling with their debts and typically have over $10,000 of unsecured debt and are unable to obtain a low cost unsecured loan.  4, record 1, English, - debt%20pooling

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Il s'agit de la gestion des fonds d'un débiteur en vue du refinancement de ses dettes auprès des créditeurs.  1, record 1, French, - mise%20en%20commun%20de%20fonds%20pour%20dettes%20g%C3%A9r%C3%A9es

Record number: 1, Textual support number: 2 OBS

Aucun équivalent n'existe selon un syndic montréalais. La notion est propre à la législation de la Colombie-Britannique et de l'Alberta.  1, record 1, French, - mise%20en%20commun%20de%20fonds%20pour%20dettes%20g%C3%A9r%C3%A9es

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Method of consolidation that includes all the asset and liability accounts of a company dependent upon the consolidated balance of a parent company, as opposed to a proportional integration into a share in the company or taking into account only a variation in the value of participation with regard to the evolution of the net worth of the company being participated in.  2, record 2, English, - full%20consolidation

Record number: 2, Textual support number: 1 CONT

In December 1980, revisions to the Bank Act introduced full consolidation and equity accounting requirements....  3, record 2, English, - full%20consolidation

Record number: 2, Textual support number: 1 OBS

full consolidation : Term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 2, English, - full%20consolidation

Record number: 2, Textual support number: 2 OBS

Compare with "proportionate consolidation".  5, record 2, English, - full%20consolidation

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Méthode de présentation de l'information financière selon laquelle on additionne, ligne par ligne, les états financiers (ou comptes) individuels de la société mère avec ceux de chacune de ses filiales tout en éliminant les opérations intersociétés et les soldes réciproques et en tenant compte des intérêts minoritaires dans les filiales. L'objet de la consolidation est de présenter les états financiers (ou comptes) de l'ensemble des entités faisant partie d'un groupe comme s'il s'agissait d'une seule entité.  1, record 2, French, - consolidation%20int%C3%A9grale

Record number: 2, Textual support number: 1 OBS

La consolidation par intégration globale est une technique comptable qui consiste à substituer, à la valeur comptable des titres de participation figurant au bilan de la société mère, les éléments d'actif et de passif constitutifs du bilan des filiales, compte tenu de la juste valeur de ceux-ci à la date de prise de contrôle.  1, record 2, French, - consolidation%20int%C3%A9grale

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Método de consolidación que incorpora todas las cuentas activas y pasivas de la sociedad dependiente en el balance consolidado de la matriz, por contraposición a una integración proporcional a la participación o a considerar sólo la variación en el valor de la participación, en función de la evolución del patrimonio neto de la participada.  2, record 2, Spanish, - integraci%C3%B3n%20global

Record number: 2, Textual support number: 1 OBS

integración global: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 2, Spanish, - integraci%C3%B3n%20global

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

November 1996 report from the SAG-Full title starts with "From Consolidation to Agency".  1, record 3, English, - Key%20Issues%20Facing%20Revenue%20Canada%3A%20Questions%20for%20Discussion

Record number: 3, Textual support number: 2 OBS

Source(s): Background material provided by Revenue Canada.  1, record 3, English, - Key%20Issues%20Facing%20Revenue%20Canada%3A%20Questions%20for%20Discussion

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Rapport de novembre 1996 du GCS - Le titre entier commence par «De l'Unification à l'Agence».  1, record 3, French, - Points%20cl%C3%A9s%20confrontant%20Revenu%20Canada%20%3A%20Questions%20%C3%A0%20discuter

Record number: 3, Textual support number: 2 OBS

Source(s) : Documentation fournie par Revenu Canada.  1, record 3, French, - Points%20cl%C3%A9s%20confrontant%20Revenu%20Canada%20%3A%20Questions%20%C3%A0%20discuter

Record 3,  Textual support,  Spanish