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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

(on liquidation) What is left of a company’s property after payment of debts and repayment of the whole of the preference and ordinary capital.  1, record 1, English, - surplus%20assets

Record number: 1, Textual support number: 1 CONT

When the debts and costs of liquidation are paid in full the surplus assets belong to the contributories.  1, record 1, English, - surplus%20assets

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

(de liquidation) Différence positive constatée, dans le bilan de liquidation d'une entreprise, entre le produit de la réalisation de l'actif d'une part, et le remboursement de toutes les dettes et du capital social d'autre part.  1, record 1, French, - boni

Record number: 1, Textual support number: 1 CONT

Sauf clauses statutaires particulières, le boni est la propriété des actionnaires, entre lesquels il est réparti.  1, record 1, French, - boni

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A debenture providing a fixed charge on specified company assets. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 2, English, - secured%20debenture

Record number: 2, Textual support number: 1 CONT

In liquidation, a debenture ranks behind current liabilities, if so specified, and/or first and general mortgage bonds. In effect, the security is the general credit of the issuer. Sometimes, they are partly secured by certain assets which are not sufficient to provide a full mortgage(such as the assets of a subsidiary or a regional operation). In such cases they are known as secured debentures.  1, record 2, English, - secured%20debenture

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

En cas de liquidation, les débentures prennent rang après le passif à court terme s'il y a une stipulation à cet effet et après les obligations première hypothèque et les obligations hypothèque générale. En fait, la garantie repose sur la cote de solvabilité de la compagnie émettrice. Quelquefois, ces titres sont partiellement garantis par certains biens dont la valeur n'est pas suffisante pour garantir la totalité de l'emprunt (tels que les biens d'une filiale ou d'une exploitation régionale). En de pareils cas, ces titres sont désignés par l'appellation «débentures garanties».  1, record 2, French, - d%C3%A9benture%20garantie

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

During World War I most countries suspended the redeemability of their currencies into gold..., withdrew gold coins from circulation, and concentrated gold holdings in official reserves. The currencies of most belligerent countries did not, however, depreciate by much in terms of gold and the dollar because of official pegging operations supported by gold sales, foreign borrowing, liquidation of assets abroad, and imposition of some import and exchange controls. At the end of the war the United States was virtually the only country on a full gold standard.  1, record 3, English, - full%20gold%20standard

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

If the liquidation process does not take long, the firm will try to settle with the partners in one payment... For a one-payment liquidation, there are two rules to observe : 1. Before any partner is entitled to any payments, all creditors must be paid in full. 2. Before any cash is distributed to any partner, the entire actual loss or gain from the disposal of assets must be distributed to the partner's account...  1, record 4, English, - one%2Dpayment%20liquidation

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish