TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... a body corporate whose activities are limited to the investing of the funds of the body corporate, and includes a body corporate that is an issuer of securities that entitle the holder to receive, on demand, or within a specified period after demand, an amount computed by reference to the value of a proportionate interest in the whole or in a part of the net assets, including a separate fund or trust account, of the issuer of the securities. [Bank Act]  2, record 1, English, - mutual%20fund%20corporation

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act s.131.  3, record 1, English, - mutual%20fund%20corporation

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

La personne morale dont l'activité se limite au placement de ses fonds. Est assimilée à une société de fonds mutuel la personne morale qui émet des titres autorisant leurs détenteurs à recevoir, sur demande ou dans le délai spécifié après la demande, un montant calculé sur la base d'un droit proportionnel à tout ou partie des capitaux propres de l'émetteur, y compris tout fonds distinct ou compte en fiducie. [Loi sur les banques]  3, record 1, French, - soci%C3%A9t%C3%A9%20de%20fonds%20mutuels

Record number: 1, Textual support number: 1 OBS

«Société de placement à capital variable» est le terme utilisé dans la Loi de l'impôt sur le revenu, article 131.  2, record 1, French, - soci%C3%A9t%C3%A9%20de%20fonds%20mutuels

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Stocks of foreign exchange assets(e. g., interest earning bonds) held by sovereign states to support the value of the domestic currency. Canada's foreign exchange reserves are held in a special account called the Exchange Fund Account.  4, record 2, English, - foreign%20exchange%20reserve

Record number: 2, Textual support number: 2 DEF

Gold and currencies held by a central bank.  5, record 2, English, - foreign%20exchange%20reserve

Record number: 2, Textual support number: 1 PHR

Depletion of foreign exchange reserves, falling foreign exchange reserves, strong foreign exchange reserves.  5, record 2, English, - foreign%20exchange%20reserve

Record number: 2, Textual support number: 1 OBS

Foreign exchange reserve, exchange reserve and reserve of foreign exchange: terms usually used in the plural.  6, record 2, English, - foreign%20exchange%20reserve

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Avoirs libellés en devises étrangères (p. ex., obligations portant intérêt) que détiennent les États souverains pour soutenir la valeur de la monnaie nationale. Les réserves de change du Canada sont détenues dans un compte spécial appelé Compte du Fonds des changes.  4, record 2, French, - r%C3%A9serve%20de%20change

Record number: 2, Textual support number: 2 DEF

L'or et les devises détenues par une banque centrale.  5, record 2, French, - r%C3%A9serve%20de%20change

Record number: 2, Textual support number: 1 OBS

Réserve de change, réserve de devises, réserve en devises : termes habituellement au pluriel.  6, record 2, French, - r%C3%A9serve%20de%20change

Record number: 2, Textual support number: 1 PHR

Épuisement des réserves, affaiblissement des réserves de devises étrangères, importantes réserves de devises.  5, record 2, French, - r%C3%A9serve%20de%20change

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Las reservas de oro y monedas extranjeras que conserva un país para financiar cualquier reclamación que soliciten sus acreedores para el pago de una deuda.  3, record 2, Spanish, - reserva%20de%20divisas

Record number: 2, Textual support number: 1 CONT

agotamiento de la reserva de divisas, disminución de la reserva de divisas, importantes reservas de divisas  3, record 2, Spanish, - reserva%20de%20divisas

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Net actuarial losses, which represent changes in the measurement of the government's obligations for pensions and other employee future benefits accrued in previous fiscal years and pension fund assets, are expected to be higher relative to Budget 2024...  1, record 3, English, - net%20actuarial%20loss

Record number: 3, Textual support number: 1 OBS

net actuarial loss: designation usually used in the plural.  2, record 3, English, - net%20actuarial%20loss

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les pertes actuarielles nettes, qui représentent des changements dans l'évaluation des obligations du gouvernement au titre des régimes de retraite et autres avantages futurs des membres du personnel accumulés au cours des exercices précédents et des actifs des fonds de pension, devraient être plus élevées par rapport au budget de 2024.  1, record 3, French, - perte%20actuarielle%20nette

Record number: 3, Textual support number: 1 OBS

perte actuarielle nette : désignation habituellement utilisée au pluriel.  2, record 3, French, - perte%20actuarielle%20nette

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

Las cargas de jubilación correspondientes al 2004 fueron notablemente más elevadas debido al reconocimiento del importe total (23,7 millones de euros) de las pérdidas actuariales netas en el año en que se produjeron.  1, record 3, Spanish, - p%C3%A9rdida%20actuarial%20neta

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A pension fund manager is responsible for managing a pool of money that is used to pay for people's retirement. This includes investing the money in different assets, such as stocks, bonds, and property, to grow the fund. The manager also decides when and how much money is paid out to people when they retire.  3, record 4, English, - pension%20fund%20manager

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Leveraged inverse ETF [exchange-traded funds] use the same concept as leveraged products and aim to deliver a magnified return when the market is falling. For example, if the S&P has declined by 2%, a 2X-leveraged inverse ETF will deliver a 4% return to the investor excluding fees and commissions.  2, record 5, English, - leveraged%20inverse%20ETF

Record number: 5, Textual support number: 2 CONT

In addition, no more than 10% of the net assets of the Fund will be invested, in aggregate, in Gold/Silver ETFs, Commodity ETFs, leveraged ETFs and inverse ETFs.  3, record 5, English, - leveraged%20inverse%20ETF

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Le Fonds Fidelity Stratégies et tactiques peut également investir, globalement, jusqu'à 10 % de son actif net dans l'or et/ou l'argent, avec effet de levier, dans des FNB [fonds négocié en bourse] avec effet de levier et des FNB avec effet de levier inversé.  2, record 5, French, - FNB%20avec%20effet%20de%20levier%20invers%C3%A9

Record number: 5, Textual support number: 1 OBS

Il s'agit de la combinaison des fonds à effet de levier et des fonds à rendement inverse.  3, record 5, French, - FNB%20avec%20effet%20de%20levier%20invers%C3%A9

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

The Saint John Community Loan Fund works towards helping individuals and organizations create income and build assets and self-reliance using finance, training and support.  1, record 6, English, - Saint%20John%20Community%20Loan%20Fund

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Le Saint John Community Loan Fund s'emploie à aider des particuliers et des organisations à générer un revenu, à accumuler des actifs et à devenir autosuffisants au moyen du financement, de la formation et du soutien.  1, record 6, French, - Saint%20John%20Community%20Loan%20Fund

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A financial formula which indicates the proportion of owner capital, such as direct owner investments or shareholders, used to fund a company's assets.  8, record 7, English, - capital%2Fasset%20ratio

Record number: 7, Textual support number: 1 OBS

Equity Ratio = Owners Equity / Total Company Assets  8, record 7, English, - capital%2Fasset%20ratio

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Coeficiente bancario que expresa la relación entre los recursos propios (capital social y reservas) y el activo total.  1, record 7, Spanish, - relaci%C3%B3n%20entre%20el%20capital%20y%20los%20activos

Record number: 7, Textual support number: 1 CONT

Consiste en mantener un volumen suficiente de recursos propios en relación con las inversiones realizadas y los riesgos asumidos, tal como exige el Banco de España.  1, record 7, Spanish, - relaci%C3%B3n%20entre%20el%20capital%20y%20los%20activos

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Incremental cost recovery applies to all inter-appropriation transactions that are not specifically governed by legislation or by Treasury Board policies such as the Common Services Policy, the Revolving Fund Policy, the Real Property Revenue Policy or the Surplus Crown Assets Act. Grants and contributions are not to be considered as incremental cost recovery.  1, record 8, English, - incremental%20cost%20recovery

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Les coûts supplémentaires des nouvelles commissions d'évaluation environnementale seront recouvrés auprès des promoteurs de projets non gouvernementaux. Tous les tarifs de recouvrement des coûts seront négociés selon un processus ouvert et transparent au moyen d'un protocole d'entente convenu avec les promoteurs. Le recouvrement des coûts supplémentaires des autres ministères fédéraux relativement aux examens par une commission et aux études approfondies fera partie de la deuxième étape de mise en œuvre.  3, record 8, French, - recouvrement%20des%20co%C3%BBts%20additionnels

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Commercial banks engage in maturity transformation when they use deposits, which are normally short term, to fund loans that are longer term. Shadow banks do something similar. They raise(that is, mostly borrow) short-term funds in the money markets and use those funds to buy assets with longer-term maturities. But because they are not subject to traditional bank regulation, they cannot—as banks can—borrow in an emergency from the Federal Reserve(the U. S. [United States] central bank) and do not have traditional depositors whose funds are covered by insurance; they are in the "shadows. "  2, record 9, English, - shadow%20bank

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

La banque parallèle symbolise en fait une des nombreuses défaillances du système financier dans la période qui a précédé la crise mondiale. L’appellation («shadow banking», en anglais) a été utilisée pour [évoquer] un phénomène bien américain et le terme «banque parallèle» désignait essentiellement les établissements financiers non bancaires qui pratiquent ce que les économistes appellent la «transformation des échéances».  2, record 9, French, - banque%20parall%C3%A8le

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 CONT

Exigir una mayor supervisión y regulación de las instituciones financieras no bancarias que contribuyen al riesgo de liquidez sistémico a través de los denominados "bancos paralelos", que son instituciones que realizan algunas actividades de carácter bancario pero que están sujetas a una regulación menos estricta que los bancos (por ejemplo "hedge funds", y fondos comunes de inversión en el mercado monetario).  1, record 9, Spanish, - banco%20paralelo

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

The ratio of the assets in a pension fund to the total liabilities of the pension plan.  3, record 10, English, - funded%20ratio

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Rapport entre l'actif et le passif du régime de retraite.  3, record 10, French, - coefficient%20de%20capitalisation

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A fund that issues and buys back units or shares representing pro-rata ownership of a managed portfolio of short-term assets, usually less than one year.  3, record 11, English, - money%20market%20mutual%20fund

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The Church Commissioner is a body managing the historic property assets of the Church of England. It was set up in 1948 combining the assets of Queen Anne's Bounty, a fund dating from 1704 for the relief of poor clergy, and of the Ecclesiastical Commissioners formed in 1836.  2, record 12, English, - Church%20Commissioner

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

A general legacy is one payable out of the general assets of the estate. Thus it is not a gift of an identified article owned by the testator, nor is it a direction to pay monies out of a specific fund, but it is a direction to the personal representatives to pay or transfer the assets described to the legatee. A gift of an amount of money is the most common example.(Oosterhoff, p. 411)  1, record 13, English, - general%20legacy

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

«Legs général» est la forme elliptique de «legs général de biens personnels».  2, record 13, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record number: 13, Textual support number: 2 OBS

legs général de biens personnels; legs général : termes normalisés par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 13, French, - legs%20g%C3%A9n%C3%A9ral%20de%20biens%20personnels

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Saskatchewan Development Fund Corporation was established in 1974 to manage a mutual fund open to investment by Saskatchewan residents. The corporation later expanded its product line by offering RRSPs, Deferred Profit Sharing Plans, and term-certain annuities. In 1983, the corporation discontinued the sale of new investments. Since then it has focused on meeting the needs of remaining clients and the orderly wind-down of its assets.  1, record 14, English, - Saskatchewan%20Development%20Fund%20Corporation

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Fund held and administered separately from the general funds and on which the investment risk and rewards are borne directly by the policyholder or investor.  3, record 15, English, - segregated%20fund

Record number: 15, Textual support number: 1 CONT

A segregated fund is an investment fund that [an investor holds] within an insurance contract. The term "segregated" refers to the fact that [his] investment is separated from the general assets of the insurance company. [His] insurance contract dictates the insurance protection [he receives]. So segregated funds are an insurance contract that provides [him] investment management plus protection.  4, record 15, English, - segregated%20fund

Record number: 15, Textual support number: 1 OBS

In an insurance company.  5, record 15, English, - segregated%20fund

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Fonds constitué de placements tenus et gérés séparément du fonds général et des autres fonds de l'assureur, en vertu de contrats prévoyant que le montant des prestations dépendra directement de la valeur de marché des placements, lesquels sont effectués pour le bénéfice exclusif des titulaires de contrats.  2, record 15, French, - fonds%20distinct

Record number: 15, Textual support number: 1 CONT

Un fonds distinct est un fonds de placement dont [l'investisseur détient] des parts dans le cadre d’un contrat d’assurance. Le mot «distinct» indique que [ses] placements restent séparés des actifs généraux de la compagnie d'assurances. Le contrat d’assurance stipule la protection dont [il bénéficie]. Les fonds distincts assurent donc à la fois la gestion de [ses] placements et leur protection.  3, record 15, French, - fonds%20distinct

Record number: 15, Textual support number: 1 OBS

Dans une compagnie d'assurances.  2, record 15, French, - fonds%20distinct

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

When applied to a pension plan, a system of financing under which contribution rates are set to cover the payments being made under the plan.  4, record 16, English, - pay%2Das%2Dyou%2Dgo%20financing%20method

Record number: 16, Textual support number: 1 OBS

Thus, there are no assets set aside explicitly to pre-fund its obligations. Alternative financing methods involve building up a fund.  4, record 16, English, - pay%2Das%2Dyou%2Dgo%20financing%20method

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Le mode de financement par répartition est caractérisé par le fait que chaque génération d'actifs contribue un montant suffisant pour payer les prestations de la génération à sa retraite.  2, record 16, French, - m%C3%A9thode%20de%20financement%20par%20r%C3%A9partition

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 CONT

[...] los sistemas de pensiones de vejez basados en el método de reparto han sido criticados fundamentalmente por ser demasiado sensibles al envejecimiento demográfico; por implicar retenciones excesivas sobre los salarios; por ser injustos con las generaciones de activos poco numerosas; [...]  1, record 16, Spanish, - m%C3%A9todo%20de%20reparto

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

A fund established by a corporation that is duly authorized to operate a fund in which contributions to a pension plan are deposited and the assets of which are held exclusively for the purposes of that plan alone or that plan and one or more other pension plans.  3, record 17, English, - segregated%20fund

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Caisse établie par une personne morale dûment autorisée à exploiter une caisse dans laquelle les cotisations versées à un régime sont déposées et dont l'actif est détenu aux seules fins de ce régime ou aux fins de ce régime et d'au moins un autre régime.  6, record 17, French, - caisse%20en%20gestion%20distincte

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

The excess of the value of the assets of a pension fund related to a pension plan over the value of the liabilities under the plan.  5, record 18, English, - pension%20plan%20surplus

Record number: 18, Textual support number: 1 OBS

The term "surplus" can be used if it applies particulary to the pension plan surplus.  6, record 18, English, - pension%20plan%20surplus

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

L'excédent de la valeur des éléments d'actif d'un fonds de pension affèrent à un régime de pension par rapport à la valeur des éléments de passif en vertu du régime.  3, record 18, French, - surplus%20des%20caisses%20de%20retraite

Record number: 18, Textual support number: 1 OBS

Le terme «surplus» peut être utilisé uniquement lorsque le contexte porte spécifiquement sur le surplus des caisses de retraite.  4, record 18, French, - surplus%20des%20caisses%20de%20retraite

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

A structure where one or more feeder funds invest all or most of their assets into a master fund.  4, record 19, English, - master%2Dfeeder%20structure

Record number: 19, Textual support number: 1 CONT

In general, depending on the objectives of the fund and the target market, the advantages of setting up a hedge fund with a master-feeder structure can outweigh the disadvantages.  2, record 19, English, - master%2Dfeeder%20structure

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Structure selon laquelle la totalité ou la quasi-totalité des actifs d'un ou plusieurs fonds nourriciers est investie dans un fonds maître.  3, record 19, French, - structure%20ma%C3%AEtre%2Dnourricier

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

A measure of how frequently assets within a fund are bought and sold by the managers.  3, record 20, English, - portfolio%20turnover

Record number: 20, Textual support number: 1 OBS

Portfolio turnover is calculated by taking either the total amount of new securities purchased or the amount of securities sold - whichever is less - over a particular period, divided by the total net asset value (NAV) of the fund. The measurement is usually reported for a 12-month time period.  3, record 20, English, - portfolio%20turnover

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Mesure de l'activité d'un portefeuille que l'on calcule habituellement en divisant le total des achats ou des ventes de titres, selon le moins élevé des deux, à l'exclusion des titres dont l'échéance est inférieure ou égale à un an au moment de l'acquisition, par la valeur moyenne des titres en portefeuille au cours de la période considérée.  1, record 20, French, - rotation%20du%20portefeuille

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

A fund in which one or more feeder funds invest all or most of their assets.  3, record 21, English, - master%20fund

Record number: 21, Textual support number: 1 CONT

The master fund and the different feeder funds in a master/feeder structure are all separate investment companies. The investments are held at the master level; the feeder funds hold only shares of the master fund in their portfolios.  4, record 21, English, - master%20fund

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Fonds dans lequel est investie la totalité ou la quasi-totalité des actifs d'un ou plusieurs fonds nourriciers.  2, record 21, French, - fonds%20ma%C3%AEtre

Record number: 21, Textual support number: 1 CONT

Chaque fonds nourricier conserve ses propres caractéristiques, mais son actif est investi en totalité dans le fonds maître, qui a la même orientation de gestion.  3, record 21, French, - fonds%20ma%C3%AEtre

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

The activist strategy employed by various hedge funds typically involves a fund taking minority equity positions in publicly owned companies, then pressuring the boards of directors or managements of those companies into making key governance changes such as stock buybacks, sales of non-core assets or even sales of the whole enterprise.  2, record 22, English, - activist%20strategy

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

D'abord, l'investisseur doit définir sa stratégie activiste, à savoir décider s'il agira par soumission de projets de résolution sur des sujets extra-financiers ou par l'exercice actif du droit de vote lors des assemblées générales.  2, record 22, French, - strat%C3%A9gie%20activiste

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

The amount by which,(a) the special PBGF [Pension Benefits Guarantee Fund] liabilities, exceed,(b) the solvency assets multiplied by the special PBGF liabilities and divided by the special solvency liabilities.  1, record 23, English, - special%20assessment%20base

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Excédent : a) du passif spécial du Fonds de garantie, sur : b) l'actif de solvabilité, multiplié par le passif spécial du Fonds de garantie et divisé par le passif spécial de solvabilité.  1, record 23, French, - base%20sp%C3%A9ciale%20de%20cotisation

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

"surplus" means the excess of the value of the assets of a pension fund related to a pension plan over the value of the liabilities under the pension plan, both calculated in the prescribed manner.  3, record 24, English, - value%20of%20the%20liabilities

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

L'excédent de la valeur de l'actif de la caisse de retraite liée à un régime de retraite par rapport à la valeur du passif relatif au régime de retraite, les deux sommes étant calculées de la manière prescrite.  1, record 24, French, - valeur%20du%20passif

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

The termination of part of a pension plan and the distribution of the assets of the pension fund related to that part of the pension plan.  1, record 25, English, - partial%20wind%20up

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Cessation d'une partie d'un régime de retraite et répartition de l'actif de la caisse de retraite qui se rapporte à cette partie du régime de retraite.  1, record 25, French, - liquidation%20partielle

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

[The] "PBGF assessment base" means, as of a given valuation date, the amount by which,(a) the PBGF [Pension Base Guarantee Fund] liabilities, exceed,(b) the solvency assets multiplied by the PBGF liabilities and divided by the solvency liabilities.  1, record 26, English, - PBGF%20assessment%20base

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

[La] «base de cotisation au Fonds de garantie» à une date d'évaluation donnée, l'excédent : a) du passif du Fonds de garantie, sur : b) l'actif de solvabilité, multiplié par le passif du Fonds de garantie et divisé par le passif de solvabilité.  1, record 26, French, - base%20de%20cotisation%20au%20Fonds%20de%20garantie

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The present value, as of a given date, of an amount or series of amounts payable or receivable at various times, determined by the application of a particular set of actuarial assumptions.  2, record 27, English, - present%20value

Record number: 27, Textual support number: 2 CONT

"C" is the value of the assets in the fund at the beginning of the fiscal year, and "F" is the present value, at the beginning of the fiscal year, of an annuity of $1 payable annually in advance over the period commencing at the beginning of the fiscal year and ending on December 31 of the year in which the owner reaches 90 years of age.  2, record 27, English, - present%20value

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Valeur actualisée, à une date donnée, d'un versement ou d'une série de versements à effectuer à différentes dates, et déterminée en fonction d'un ensemble particuler d'hypothèses actuarielles.  1, record 27, French, - valeur%20actualis%C3%A9e

Record number: 27, Textual support number: 2 CONT

«F» représente la valeur actualisée, au début de l'exercice, d'une rente de 1 $ payable annuellement par anticipation sur une période qui commence au début de l'exercice et qui se termine le 31 décembre de l'année au cours de laquelle le titulaire atteint l'âge de 90 ans.  1, record 27, French, - valeur%20actualis%C3%A9e

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

Any asset that is used as international reserves, including a national currency, precious metal such as gold, or SDRs [special drawing rights].  2, record 28, English, - reserve%20asset

Record number: 28, Textual support number: 1 CONT

The SDR(special drawing right) is an international reserve asset created by the International Monetary Fund and allocated to its members to supplement existing reserve assets.  3, record 28, English, - reserve%20asset

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Le DTS (droit de tirage spécial), instrument de réserve international créé par le Fonds monétaire international, est alloué aux États membres en complément des avoirs de réserve existants.  4, record 28, French, - avoir%20de%20r%C3%A9serve

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

Operating spread between the gross yield on earning assets and interest costs on deposits used to fund these assets.  1, record 29, English, - intermediation%20spread

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

La différence entre le coût de l'argent pour les banques et le prix auquel elles le prêtent.  2, record 29, French, - marge%20d%27interm%C3%A9diation

Record 29,  Textual support,  Spanish

Record number: 29, Textual support number: 1 DEF

Diferencia entre el precio de compra y de venta en cualquier negocio. En el negocio bancario suele ser la diferencia entre los intereses que la banca paga a quien le deja dinero y los que cobra a quien le toma dinero. En las transacciones de cambio son las diferencias entre el precio de compra y de venta de una divisa; estos márgenes son en general muy estrechos, pero aplicados a grandes sumas dejan un beneficio considerable.  1, record 29, Spanish, - margen%20de%20intermediaci%C3%B3n

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Asset-backed commercial paper("ABCP") is a secured short-term debt obligation issued by a limited purpose trust(also referred to as a "conduit") to fund purchases of assets that back-up the ABCP and generate cash flow. Traditionally, those underlying assets were principally made-up of mortgages and various types of consumer loans and receivables, but many of the trusts currently hold a significant portion of their assets in the form of credit default swaps, collateralized debt obligations and other leveraged derivatives instruments.  3, record 30, English, - asset%2Dbacked%20commercial%20paper

Record number: 30, Textual support number: 2 CONT

... ABCP is a package of debt obligations -- anything from car loans to credit-card debt. The product grew in popularity in recent years among everyone from pension funds to corporate treasury departments to banks because ABCP offered higher returns than, for example, a corporate bond or treasury bill.  4, record 30, English, - asset%2Dbacked%20commercial%20paper

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

[... ] titre de dette à court terme (60 à 90 jours) qui provient de l'achat des actifs de différents prêteurs, comme des cartes de crédit, des prêts-auto et des prêts hypothécaires qui ont été regroupés dans une fiducie.  5, record 30, French, - papier%20commercial%20adoss%C3%A9%20%C3%A0%20des%20actifs

Record number: 30, Textual support number: 1 CONT

Le papier commercial adossé à des créances, (PCAC), également appelé papier commercial adossé à des actifs (PCAA) [...] est un «titre de dette à court terme» (60 à 90 jours), généré lors de l'achat d'actifs de différents prêteurs, comme des cartes de crédit, des prêts-auto et des prêts hypothécaires regroupés au sein d une fiducie.  6, record 30, French, - papier%20commercial%20adoss%C3%A9%20%C3%A0%20des%20actifs

Record number: 30, Textual support number: 1 OBS

L'expression «papier commercial adossé à des créances» a été relevé comme équivalent français de «asset-backed commercial paper» dans les sources consultées. Toutefois, selon un spécialiste directrice du domaine, cette expression est plus spécifique car le terme «actifs» désigne également des actions et pas seulement les prêts, les cartes de crédit, etc.  7, record 30, French, - papier%20commercial%20adoss%C3%A9%20%C3%A0%20des%20actifs

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 OBS

The Generations Fund is devoted exclusively to reducing the debt. A law to this effect was passed by the National Assembly on June 5, 2006. The government will entrust the Caisse de dépôt et placement du Québec with the responsibility of growing the assets of the Generations Fund, which will accelerate repayment of the debt.  1, record 31, English, - Generations%20Fund

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

Le Fonds des générations est exclusivement dédié à la réduction de la dette. Une loi a été adoptée à cet effet le 5 juin 2006 par l'Assemblée nationale. Le gouvernement a confié à la Caisse de dépôt et placement du Québec la mission de faire fructifier les avoirs du Fonds des générations, ce qui accélérera la réduction de la dette.  1, record 31, French, - Fonds%20des%20g%C3%A9n%C3%A9rations

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Mutual fund offered by an open-end investment company that imposes no sales charge(load) on its shareholders. Investors buy shares in no-load funds directly from the fund companies, rather than through a broker, as is done in load funds. Many no-load fund families(related groups of funds) allow switching of assets between stock, bond, and money market funds. The listing of the price of a no-load fund in a newspaper is accompanied with the designation NL. The net asset value, market price, and offer prices of this type of fund are exactly the same, since there is no sales charge.  2, record 32, English, - no%2Dload%20mutual%20fund

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Fonds commun de placement ou société d'investissement à capital variable qui ne perçoit aucun frais lors de l'achat ou du remboursement de ses parts ou de ses actions.  1, record 32, French, - fonds%20sans%20frais

Record number: 32, Textual support number: 1 CONT

Un certain nombre de fonds mutuels «sans frais d'acquisition», offerts principalement par des compagnies de fidéicommis et des banques, sont vendus au public pratiquement sans frais directs d'acquisition. Ces fonds ne perçoivent donc pas de frais d'acquisition et se rémunèrent uniquement en prélevant des frais de gestion ou autres frais administratifs.  2, record 32, French, - fonds%20sans%20frais

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

At no time should the balance in this account exceed the amount of the non-lapsing authorization by Parliament for the fund. The account shall be used to record :-accumulated net expenditures charged to the Consolidated Revenue Fund by the operation of a revolving fund since its establishment;-accumulated amounts representing the value of assets placed at the disposal of the fund less amounts of obligations assumed by the fund; and-amounts of deficits or surpluses that have been authorized to be deleted from the fund.  3, record 33, English, - Accumulated%20Net%20Charge%20Against%20the%20Fund%27s%20Authority

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Compte de contrôle servant à comptabiliser le montant de l'autorisation permanente du fonds qui a été utilisé.  3, record 33, French, - imputation%20nette%20accumul%C3%A9e%20sur%20l%27autorisation%20du%20fonds

Record number: 33, Textual support number: 1 OBS

Le solde de ce compte ne doit jamais dépasser le montant de l'autorisation permanente accordée par le Parlement pour ce fonds. Ce compte servira à comptabiliser : - les dépenses nettes accumulées qui ont été imputées sur le Trésor depuis la création du fonds renouvelable; - les montants accumulés représentant la valeur des éléments d'actif mis à la disposition du fonds, moins les montants des obligations assumées par le fonds; et - les déficits ou les excédents qu'on a été autorisé à radier du fonds.  4, record 33, French, - imputation%20nette%20accumul%C3%A9e%20sur%20l%27autorisation%20du%20fonds

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

A ratio that represents the total expenses incurred by the fund which includes the management fee and is expressed as a percentage of the fund's average net assets.  2, record 34, English, - management%20expense%20ratio

Record number: 34, Textual support number: 1 CONT

Management fees, operating expenses and taxes are collectively expressed as a percentage of the fund’s total value. This percentage value is called the Management Expense Ratio (MER). MER values depend on the costs of managing each fund, and may include marketing, sales, administration, legal, accounting, reporting and portfolio management costs. These costs are charged directly to the fund, and reduce the value of your investment.  3, record 34, English, - management%20expense%20ratio

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 DEF

Somme de toutes les dépenses associées à la gestion de fonds communs de placement, divisée par la moyenne des actifs nets.  2, record 34, French, - ratio%20des%20frais%20de%20gestion

Record number: 34, Textual support number: 1 CONT

Le ratio de frais de gestion (RFG) est composé entre autres des diverses dépenses, de la rémunération des gestionnaires, des commissions de vente, des frais juridiques, des frais de publicité et marketing, des frais d'administration et de la TPS [taxe sur les produits et services] (depuis 2000).  3, record 34, French, - ratio%20des%20frais%20de%20gestion

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

A pool of cash and investments, usually built up systematically, earmarked for the redemption of debt or capital stock.  3, record 35, English, - sinking%20fund

Record number: 35, Textual support number: 1 OBS

Includes the amount of cash, the ledger value of live securities of other companies, and other assets that are held by trustees or by the carrier's treasurer in a distinct fund for the purpose of redeeming outstanding obligations.  4, record 35, English, - sinking%20fund

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

Fonds constitué d'argent et de titres investis de façon systématique en vue de procurer à l'entreprise ou à l'organisme les ressources dont elle a besoin pour rembourser une dette, le plus souvent des obligations.  3, record 35, French, - fonds%20d%27amortissement

Record number: 35, Textual support number: 1 OBS

Pour les organismes sans but lucratif, le fonds d'amortissement constitue un fonds distinct des autres fonds, par exemple le fonds d'administration générale, mais l'objectif poursuivi est le même. En France, on a parfois recours à l'emprunt «sinking fund» pour désigner cette sorte de fonds.  3, record 35, French, - fonds%20d%27amortissement

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

The objective of this Fund is to provide unitholders with both a reasonable income return and long-term capital appreciation through a strategic mix of the assets of the fund between many mutual funds having different classes of assets. In accordance with this strategic mix, 55% of the assets of the fund will be invested in mutual funds that invest primarily in fixed income securities and 45% in mutual funds that invest primarily in growth securities.  2, record 36, English, - Desjardins%20Ethical%20Income%20Fund

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

L'objectif de ce fonds est de procurer à la fois un revenu raisonnable et une appréciation de capital à long terme par une répartition stratégique de son actif entre plusieurs organismes de placement collectif comportant des catégories d'actifs différentes. Selon cette répartition stratégique, 55 % de l'actif du fonds est investi dans des organismes de placement collectif qui investissent principalement dans des titres à revenu fixe et 45 % dans des organismes de placement collectif qui investissent principalement dans des titres de croissance.  2, record 36, French, - Fonds%20Desjardins%20%C3%89thique%20revenu

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

The objective of this Fund is to provide long-term capital appreciation. Consequently, the fund will purchase units in mutual funds where assets are primarily invested in equity securities of companies situated in Canada or the United States, or of companies that carry out most of their operations in North America. The fund will also invest a small portion of its assets in one or many mutual funds whose portfolio primarily comprises equity securities of companies of the Pacific Rim Region and Asia.  2, record 37, English, - Desjardins%20Ethical%20North%20American%20Fund

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

L'objectif de ce fonds est de procurer une appréciation du capital à long terme. À cet effet, le fonds achète des titres d'organismes de placement collectif qui investissent principalement dans des titres de participation de sociétés situées au Canada et aux États-Unis, ou de sociétés qui exercent la plupart de leurs activités en Amérique du Nord. Le fonds investit aussi une faible partie de son actif dans un ou plusieurs organismes de placement collectif dont le portefeuille se compose principalement de titres de participation de sociétés de la région du Pacifique et de l'Asie.  2, record 37, French, - Fonds%20Desjardins%20%C3%89thique%20Nord%2Dam%C3%A9ricain

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

The objective of this Fund is to provide unitholders with both a reasonable income return and long-term capital appreciation through a strategic mix of assets of the fund between many mutual funds having different classes of assets. In accordance with this strategic mix, 35% of the assets of the fund will be invested in mutual funds that invest primarily in fixed income securities and 65% in mutual funds that invest primarily in growth securities.  2, record 38, English, - Desjardins%20Ethical%20Balanced%20Fund

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

L'objectif de ce fonds est de procurer à la fois un revenu raisonnable et une appréciation de capital à long terme par une répartition stratégique de son actif entre plusieurs organismes de placement collectif comportant des catégories d'actifs différentes. Selon cette répartition stratégique, 35 % de l'actif du fonds est investi dans des organismes de placement collectif qui investissent principalement dans des titres à revenu fixe et 65 % dans des organismes de placement collectif qui investissent principalement dans des titres de croissance.  2, record 38, French, - Fonds%20Desjardins%20%C3%89thique%20%C3%A9quilibr%C3%A9

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

A sum of money available for the payment or discharge of liabilities. Thus, the assets of a testator form a fund for the payment of his debts.  1, record 39, English, - fund

Record number: 39, Textual support number: 1 OBS

A generic term and all-embracing as compared with term "money", etc., which is specific. A sum of money set apart for a specific purpose, or available for the payment of debts or claims. ... In the plural, this word has a variety of slightly different meanings, as follows: Moneys and much more, such as notes, bills, checks, drafts, stocks and bonds, and in broader meaning may include property of every kind.  2, record 39, English, - fund

Record number: 39, Textual support number: 2 OBS

In the law of succession, the term "fund" is used in singular form. Ex: "Blended fund, a mixed fund derived from various sources as where a testator directs his real and personal estate to be sold and disposes of the proceeds as forming one aggregate" (JOLAW, 1977, I, 229).  3, record 39, English, - fund

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Dans son sens plus large, le mot fonds désigne tout capital mobilier ou immobilier. [...] Dans un sens plus restreint, le mot fonds désigne la propriété du sol, fonds de terre, bien-fonds, fonds dominant, fonds urbain, etc. ...  2, record 39, French, - fonds

Record number: 39, Textual support number: 2 CONT

[...] les biens successoraux sont répartis, en vue de la liquidation définitive de la succession, une série de fonds comptables sur lesquels on satisfait successivement les dettes, en ne faisant appel au fonds suivant qu'après épuisement complet des fonds précédents.  1, record 39, French, - fonds

Record number: 39, Textual support number: 1 OBS

Le terme «fund» anglais employé au singulier désigne un fonds, un capital, une somme d'argent mise à part pour servir à un but déterminé, p. ex. pour désintéresser les créanciers (cf. AGLIJ, 1947, 112). À distinguer de «funds» au pluriel qui signifie «dette publique» (LAJUR, 1927, 46) ou «capitaux» (pl.), «fonds» (pl.), «deniers publics» (pl.) ou encore «ressources» (pl.) ou «argent liquide» (JEJUR, 1953, 263). Le terme «fonds», employé dans le sens large et usuel en droit des successions, correspond au terme «fund» singulier de l'anglais.  3, record 39, French, - fonds

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

A long-term investing strategy that emphasizes holding onto your investments and ignoring short-term market fluctuations. The opposite is market timing.  1, record 40, English, - buy%2Dand%2Dhold%20strategy

Record number: 40, Textual support number: 1 OBS

This strategy emphasizes a more passive management approach. By holding on to assets longer, fund managers minimize the cost of transactions and the tax obligations from capital gains.  2, record 40, English, - buy%2Dand%2Dhold%20strategy

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

De plus, même dans le cas du Mexique, le marché a fini par rebondir et les autres pays émergents touchés par l'«effet tequila» se sont ressaisis encore plus rapidement. Ainsi, un investisseur poursuivant une stratégie «d'achat à long terme» serait sorti indemne d'une telle tourmente.  1, record 40, French, - strat%C3%A9gie%20d%27achat%20%C3%A0%20long%20terme

Record number: 40, Textual support number: 1 OBS

Employer «stratégie d'achat à long terme» de préférence à «stratégie d'achat et de détention de titres» ou à «stratégie d'achat et de conservation de titres», expressions calquées sur l'anglais.  2, record 40, French, - strat%C3%A9gie%20d%27achat%20%C3%A0%20long%20terme

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

A fund which tries to mimic the performance and/or the strategy of a successful, existing fund.  2, record 41, English, - clone%20fund

Record number: 41, Textual support number: 1 CONT

The money you invest in a clone fund actually goes on deposit in a Canadian financial institution. Then a small portion of it is used to purchase a forward contract, also known as a derivative, which holds foreign assets equal to those in the original fund. So, it gives you a return equal to the foreign fund, but because most of the money sits in a Canadian bank, Revenue Canada has determined that the clone fund actually qualifies as Canadian content for your RRSP.  3, record 41, English, - clone%20fund

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Fonds se servant d'instruments dérivés pour refléter la performance de certains fonds communs de placement internationaux, mais classés comme teneur canadienne aux fins du REER.  1, record 41, French, - fonds%20clone

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

Consequently, the investment policy is to hold approximately 3/4 of the investable part of the fund in liquid assets and 1/4 in indexed Canadian equity, in the form of S&P/TSE60 index units.  1, record 42, English, - index%20unit

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Par conséquent, la politique de placement stipule qu'environ les trois quarts de l'actif du Fonds pouvant être investi doivent être constitués d'avoirs liquides et l'autre quart, de titres indexés de sociétés canadiennes (unités d'un fond indiciel calqué sur le S & P/TSE60).  2, record 42, French, - unit%C3%A9%20du%20fonds%20indiciel

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

Account detailing financial assets that a client has placed with a bank or asset manager. Assets bought and sold are accounted for and together with a cash account these make up the assets that the fund manager will handle.  1, record 43, English, - asset%20management%20account

Record number: 43, Textual support number: 1 OBS

asset management account: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 43, English, - asset%20management%20account

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Compte qui reprend les actifs financiers qu'un client ou un administrateur de patrimoines a déposés. Il comptabilise les actifs achetés ou vendus avec le compte courant, il forme l'ensemble du patrimoine total contrôlé par l'administrateur.  1, record 43, French, - compte%20de%20gestion%20des%20actifs

Record number: 43, Textual support number: 1 OBS

compte de gestion des actifs : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 43, French, - compte%20de%20gestion%20des%20actifs

Record 43,  Textual support,  Spanish

Record number: 43, Textual support number: 1 DEF

Cuenta que recoge los activos financieros que un cliente ha depositado en un banco o gestor de patrimonios para su manejo. Es donde se contabilizan los activos que se compran y se venden. Junto con la cuenta corriente de dinero forman el patrimonio total que el gestor controla.  1, record 43, Spanish, - cuenta%20de%20gesti%C3%B3n%20de%20activos

Record number: 43, Textual support number: 1 OBS

cuenta de gestión de activos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 43, Spanish, - cuenta%20de%20gesti%C3%B3n%20de%20activos

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

A fund the assets of which may be applied by administrative action to specific or general purposes.  2, record 44, English, - expendable%20fund

Record number: 44, Textual support number: 1 OBS

Compare to "non-expendable fund".  3, record 44, English, - expendable%20fund

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Fonds dont l'utilisation (autant celle du capital que celle des produits financiers qui en découlent) est laissée à la discrétion de la direction.  1, record 44, French, - fonds%20utilisable%20sans%20restrictions

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

Facility created by the International Monetary Fund in March 1986 to provide balance of payments assistance on concessional terms to low income developing countries. The resources will consist of assets received in the Special Disbursement Account as a result of the termination of the Trust Fund.  1, record 45, English, - Structural%20Adjustment%20Facility%20within%20the%20Special%20Disbursement%20Account

Record 45,  Textual support,  French

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

Certain changes in... rules and practices of the Fund relate to... uniform proportionate changes in par values and the maintenance of the gold value of the Fund's assets.  2, record 46, English, - gold%20value

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Certaines modifications aux règles [...] du Fonds [...] se rapportent [...] aux changements uniformes proportionnels des parités et au maintien de la valeur-or des avoirs du Fonds. [trad]  1, record 46, French, - valeur%2Dor

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

Facility created by the International Monetary Fund in March 1986 to provide balance of payments assistance on concessional terms to low income developing countries. The resources will consist of assets received in the Special Disbursement Account as a result of the termination of the Trust Fund.  1, record 47, English, - Structural%20Adjustment%20Facility%20within%20the%20Special%20Disbursement%20Account

Record 47,  Textual support,  French

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

A fund that buys assets in countries whose markets do not move in unison can protect itself from the ups and downs of any one market and so earn a steadier overall return on its portfolio.  1, record 48, English, - move%20in%20unison

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

Un fonds qui acquiert des actifs dans des pays dont les marchés n'évoluent pas de façon synchrone peut se protéger contre les fluctuations propres à chaque marché et dégager un rendement global plus stable de son portefeuille.  1, record 48, French, - %C3%A9voluer%20de%20fa%C3%A7on%20synchrone

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

A portion of retained earnings appropriated for the purpose of providing an equity counterpart for assets being accumulated, sometimes in a separate sinking fund, for the retirement of an outstanding security.  2, record 49, English, - sinking%20fund%20reserve

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

Partie des bénéfices non répartis qu'une société affecte à un compte de réserve dont le solde est généralement égal au fonds d'amortissement constitué en vue de rembourser des obligations.  1, record 49, French, - affectation%20pour%20fonds%20d%27amortissement

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

The excess of the assets of a fund over its liabilities and reserves...  2, record 50, English, - fund%20balance

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Excédent de l'actif d'un fonds sur le passif et les réserves de ce fonds.  1, record 50, French, - solde%20d%27un%20fonds

Record number: 50, Textual support number: 1 OBS

Dans le cas d'un organisme sans but lucratif, le solde en question représente l'avoir de l'organisme ou, dans un sens large, ses capitaux propres.  1, record 50, French, - solde%20d%27un%20fonds

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 OBS

"... into which shall be paid all revenue received by the Corporation.... The assets of the Fund consist of the property acquired by the corporation and the revenue derived from its business and investments. "(33, 2, C-111, art. 14(p. 21) concernant l'article 12. 3 de la National Housing Act/Loi nationale sur l'habitation)  2, record 51, English, - Mortgage%2Dbacked%20Securities%20Guarantee%20Fund

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 OBS

Les biens que la Société acquiert et les revenus provenant de son activité et de ses placements [...] constituent les composantes de l'actif du Fonds.  2, record 51, French, - Fonds%20de%20garantie%20des%20titres%20hypoth%C3%A9caires

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

A method whereby pension benefits are adjusted according to the actual investment earnings on pension fund assets over and above a floor rate of return.  2, record 52, English, - excess%20interest%20indexing

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

(...) méthode selon laquelle le montant de la pension est rajusté en fonction du rendement réel de l'investissement en regard de l'actif de la caisse de retraite en sus d'un taux de rendement minimum.  2, record 52, French, - indexation%20en%20fonction%20de%20l%27int%C3%A9r%C3%AAt%20exc%C3%A9dentaire

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 CONT

In 1978 Saskatchewan also launched a heritage fund similar to the Alberta fund with assets being invested in Saskatchewan Crown corporations.  2, record 53, English, - heritage%20fund

Record number: 53, Textual support number: 1 OBS

Example: Alberta Heritage Savings Trust Fund.  3, record 53, English, - heritage%20fund

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 CONT

En 1978, la Saskatchewan créa également un fonds du patrimoine semblable à celui de l'Alberta dont l'actif a été placé dans des sociétés d'État de la Saskatchewan.  2, record 53, French, - fonds%20du%20patrimoine

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 CONT

Of course nobody can know in advance the amounts that will be paid out as benefits, or the investment income that will be earned on the pension fund assets.  2, record 54, English, - pension%20fund%20assets

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 CONT

Bien entendu, personne ne connaît à l'avance les montants qui seront versés sous forme de rentes ou les revenus de placement que dégagera l'actif de la caisse de retraite.  2, record 54, French, - actif%20de%20caisse%20de%20retraite

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 DEF

... that portion of total fund assets required to fully fund pensioner benefits i. e., assets equal in amount to the pensioner liability.  1, record 55, English, - pensioner%20assets

Record 55,  Textual support,  French

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 DEF

The equitable doctrine that where a trustee has handed over trust property wrongfully, the beneficiary may not only recover the property so long as not mixed with other property, but may recover it from anyone who has taken it with notice of the equitable interest or without having given value for it, or recover any specific asset into which the trust property has been converted, or have a charge on any fund into which the trust assets have been mixed, or any assets purchased with the trust funds.  1, record 56, English, - equitable%20tracing