TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Crown corporation established 1989.  3, record 1, English, - Saskatchewan%20Government%20Growth%20Fund%20Management%20Corporation

Record number: 1, Textual support number: 2 OBS

The Saskatchewan Government Growth Fund Management Corporation was established in 1989 under Order-In-Council by the Province of Saskatchewan to create and manage investment funds that have been accepted as government administered venture capital funds under the federal government's Immigrant Investor Program. The mission of Saskatchewan Government Growth Fund Management Corporation is to participate in the federal government's Immigrant Investor Program for the purpose of acquiring relatively low cost capital for investment in the Saskatchewan economy on commercial terms, thereby creating wealth and diversification, while also ensuring a return of capital and nominal investment income to the immigrant investor.  2, record 1, English, - Saskatchewan%20Government%20Growth%20Fund%20Management%20Corporation

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Officiellement il n'y a pas d'équivalent en français. Information obtenue par l'Office de coordination des affaires francophones (OCAF) et le Bureau de la minorité de langue officielle (BMLO).  3, record 1, French, - Saskatchewan%20Government%20Growth%20Fund%20Management%20Corporation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An amount included in an instalment sales contract to cover the cost of interest on the funds advanced and the costs of servicing the account, including a risk factor.  3, record 2, English, - carrying%20charges

Record number: 2, Textual support number: 1 OBS

Terms usually used in the plural.  4, record 2, English, - carrying%20charges

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Sommes (intérêts et frais d'administration) ajoutées au prix d'un article vendu à tempérament et représentant des produits financiers pour le vendeur.  3, record 2, French, - frais%20de%20cr%C3%A9dit

Record number: 2, Textual support number: 1 OBS

Termes habituellement utilisés au pluriel.  4, record 2, French, - frais%20de%20cr%C3%A9dit

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Costos por concepto de interés y administración añadidos al precio de las mercancías vendidas por medio de un plan de pagos a plazos.  1, record 2, Spanish, - gastos%20financieros

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Local improvement or frontage rates are... designed to meet the cost of constructing works [such as sewers, streets, curbs, sidewalks, etc. ] or of carrying on services which are not charged to the general funds of the corporation but rather to the owners of the properties directly benefited. Usually, local improvement rates are based on frontage, but other measures may be used, such as assessed value, square footage, or a per lot basis.  2, record 3, English, - local%20improvement%20tax

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Les taxes dites d'améliorations locales (ou de répartition locale) appartiennent à la catégorie des taxes foncières spéciales. Elles servent à répartir dans le temps les coûts de l'aménagement des rues et de l'installation des systèmes d'approvisionnement et d'évacuation des eaux. Par ce truchement, les habitants d'un territoire font porter par les nouveaux résidents la totalité ou une partie appréciable du coût des infrastructures imposées par l'aménagement de nouveaux quartiers.  2, record 3, French, - taxe%20d%27am%C3%A9lioration%20locale

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The marginal cost of public funds(MCF) measures the loss incurred by society in raising additional revenues to finance government spending.  4, record 4, English, - marginal%20cost%20of%20public%20funds

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 CONT

Para calcular el costo marginal de los fondos públicos (tributarios) que financian el gasto público, se debe considerar la medición de los costos directos e indirectos de la tributación.  1, record 4, Spanish, - costo%20marginal%20de%20los%20fondos%20p%C3%BAblicos

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

cost of holding funds : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 5, English, - cost%20of%20holding%20funds

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

coût de la détention d'encaisses liquides : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 5, French, - co%C3%BBt%20de%20la%20d%C3%A9tention%20d%27encaisses%20liquides

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

cost of funds index; COFI : term and abbreviation extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 6, English, - cost%20of%20funds%20index

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

indice du coût de financement des caisses d'épargne : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 6, French, - indice%20du%20co%C3%BBt%20de%20financement%20des%20caisses%20d%27%C3%A9pargne

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A major departmental operation designed to achieve specified objectives for the department that have been authorized by Parliament.  3, record 7, English, - departmental%20program

Record number: 7, Textual support number: 1 OBS

A program should be : described so as to give Parliament, the executive and management a clear insight into its purpose and objectives; authorized by legislation; complete in itself so as to make possible the determination of its total cost; and capable of assignment as far as possible to a specific person who can be held accountable for achieving its purpose. A program is the level at which Parliament votes funds. It can include operating expenditures, capital expenditures and grants and contributions. Each departmental program is financed by at least one vote...  3, record 7, English, - departmental%20program

Record number: 7, Textual support number: 2 OBS

The adjective "corporate," usually associated with the private sector, is used in the terminology of public administration. Rather than referring to the "corporation" as a unified body, it is used to describe the more general aspects of administration or administrative units.  4, record 7, English, - departmental%20program

Record number: 7, Textual support number: 1 PHR

Public service departmental priority.  4, record 7, English, - departmental%20program

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Énoncé des objectifs à réaliser au sein d'un ministère, des activités à accomplir en vue de les atteindre ainsi que des échéances dans le déroulement des opérations à effectuer.  2, record 7, French, - programme%20minist%C3%A9riel

Record number: 7, Textual support number: 1 PHR

Priorité ministérielle de la fonction publique.  3, record 7, French, - programme%20minist%C3%A9riel

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Cost and source of funds.  1, record 8, English, - cash%20flow

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Coût et provenance des fonds.  1, record 8, French, - encaisse

Record number: 8, Textual support number: 2 OBS

Rubrique remaniée des présentations au Conseil du Trésor tirée du (nouveau) guide de rédaction des présentations au Conseil du Trésor, à paraître en 1989.  1, record 8, French, - encaisse

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 OBS

El término inglés "cash flow" se puede traducir al español por las expresiones flujo de caja, flujo de dinero contante, flujo o movimiento de efectivo, caja generada, etcétera. Se trata de un nombre que se emplea en exceso en el ámbito de la información financiera y económica. Si se opta por usar cash flow deberá escribirse en cursiva o entre comillas.  1, record 8, Spanish, - flujo%20de%20caja

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The relationship between the return on investment earned with the use of borrowed funds and the cost of the borrowed funds.  3, record 9, English, - financial%20leverage

Record number: 9, Textual support number: 1 OBS

Capital leverage is favourable when funds are borrowed and reinvested or utilized to produce a return greater than the cost of borrowing.  3, record 9, English, - financial%20leverage

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Effet, sur le bénéfice et le rendement des actions, d'un financement par emprunt plutôt que par instruments de capitaux propres ou tous autres instruments dont le rendement est lié aux résultats.  1, record 9, French, - levier%20financier

Record number: 9, Textual support number: 1 OBS

Le levier financier n'est favorable que lorsque la rentabilité de l'exploitation est supérieure au coût habituellement fixe des capitaux empruntés qui la financent.  1, record 9, French, - levier%20financier

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Efecto que el endeudamiento origina en la rentabilidad de los capitales propios de una empresa, cuyos resultados pueden incrementarse por encima de lo que se derivaría de sus recursos originarios.  1, record 9, Spanish, - apalancamiento%20financiero

Record number: 9, Textual support number: 1 OBS

[...] la condición necesaria es que la rentabilidad de las inversiones sea mayor al coste de las deudas.  1, record 9, Spanish, - apalancamiento%20financiero

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A fixed-term loan for which the lender agrees to review the rate at intervals throughout the term based on a formula set out in the initial agreement.  5, record 10, English, - roll%2Dover%20loan

Record number: 10, Textual support number: 1 CONT

The interest rate for a roll-over loan or credit depends on the lender's cost of raising the funds, and is usually reviewed every three to six months.  5, record 10, English, - roll%2Dover%20loan

Record number: 10, Textual support number: 1 OBS

rollover loan: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 10, English, - roll%2Dover%20loan

Record number: 10, Textual support number: 2 OBS

rollover credit: term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France.  7, record 10, English, - roll%2Dover%20loan

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Crédit généralement à moyen terme pour lequel le taux peut être changé à des intervalles déterminés, en général trois ou six mois.  2, record 10, French, - cr%C3%A9dit%20%C3%A0%20taux%20r%C3%A9visable

Record number: 10, Textual support number: 1 OBS

crédit à taux révisable : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  3, record 10, French, - cr%C3%A9dit%20%C3%A0%20taux%20r%C3%A9visable

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Línea de préstamo a corto plazo y con tipo de interés variable, fijado para cada período de intereses según una fórmula (por ejemplo, 0,5% sobre MIBOR). El prestatario no puede elegir amortizaciones parciales.  1, record 10, Spanish, - cr%C3%A9dito%20rotatorio

Record number: 10, Textual support number: 1 OBS

crédito rotatorio: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 10, Spanish, - cr%C3%A9dito%20rotatorio

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Computerized trade execution service, Institutional Networks Corporation, registered with the SEC(Securities Exchange Commission) as a stock exchange. Exchange permits subscribers to search the system for the opposite side of a trade, without the cost of brokerage fees. Used by many mutual funds and other institutional investors. Trades are reported on the composite tape if the security is listed.  3, record 11, English, - Institutional%20Networks%20Corporation

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 DEF

Red informática de compraventa de acciones en EE.UU., que ha recibido del SEC la categoria de bolsa de valores.  1, record 11, Spanish, - Instinet

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The Buy America program requires that all materials and equipment purchased with federal transit grant, loan and cooperative agreement funds be manufactured in the United States. It applies to all purchases, regardless of size or cost.  1, record 12, English, - Buy%20America

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

The Buy American Act was passed in 1933 by the U. S. Congress, which required the United States government to prefer U. S.-made products in its purchases. Other pieces of Federal legislation extend similar requirement to third-party purchases that utilize Federal funds, such as highway and transit programs. In certain government procurements, the requirement purchase may be waived if purchasing the material domestically would burden the government with an unreasonable cost(the price differential between the domestic product and an identical foreign-sourced product exceeds a certain percentage of the price offered by the foreign supplier), if the product is not available domestically in sufficient quantity or quality, or if doing so is in the public interest. The President has the authority to waive the Buy American Act within the terms of a reciprocal agreement or otherwise in response to the provision of reciprocal treatment to U. S. producers.  1, record 13, English, - Buy%20American%20Act

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Le Buy American Act (en français «loi Achetez américain») est une loi fédérale américaine entrée en vigueur en 1933 dans le cadre de la politique de New Deal de Franklin D. Roosevelt, pendant la Grande Dépression. Elle impose l'achat de biens produits sur le territoire américain pour les achats directs effectués par le gouvernement américain. Certaines dérogations fédérales imposent même une extension de la loi aux tiers qui effectuent des achats pour des projets utilisant des fonds fédéraux tels que les autoroutes ou les programmes de transport. La loi a ainsi pour but d'encourager les promoteurs à acheter des produits américains afin de privilégier l'industrie nationale. Il s'agit donc de mesures protectionnistes.  1, record 13, French, - loi%20Achetez%20am%C3%A9ricain

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 DEF

Ley de 1933 que prescribía que el Gobierno federal y sus agencias debían comprar productos americanos.  2, record 13, Spanish, - Ley%20%5C%22Buy%20American%5C%22

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

Federal legislation regarding requirements and responsibility for paying for clean-up of contaminated sites, with provision of public funds to pay for clean-up where no responsible party is available that can bear the cost.  1, record 14, English, - Superfund%20legislation

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Loi fédérale concernant l'obligation et la responsabilité de payer les travaux de dépollution, et prévoyant l'utilisation de fonds publics pour ces travaux en l'absence d'un responsable pouvant en supporter le coût.  1, record 14, French, - Loi%20Superfund

Record 14,  Textual support,  Spanish

Record number: 14, Textual support number: 1 CONT

La importancia del movimiento "verde" en la política ambiental de los Estados Unidos, es que ha podido insertar sus demandas en el sistema político y obtener resultados que se reflejan en la creación de leyes y reglamentos [tales] como la Ley del Superfondo [que] destinó 16,300 millones de dólares para la limpieza de basureros tóxicos en todo el país [en 1980].  1, record 14, Spanish, - Ley%20del%20Superfondo

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Crown funding in any form, including direct or indirect benefits such as the investment tax credits and contribution for capital assistance, should be accounted for using the cost reduction approach. The amount of all such funds received by, or credited to, the contractor's account should be deducted from the related purchase price of the assets, with any depreciation or amortization calculated on the net amount.  3, record 15, English, - cost%20reduction%20approach

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Méthode de comptabilisation du crédit d'impôt à l'investissement qui consiste à constater l'économie d'impôts qui découle de ce crédit en même temps que la dépense correspondante est portée dans les résultats.  2, record 15, French, - m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt

Record number: 15, Textual support number: 1 CONT

Selon la méthode de la réduction du coût, le crédit d'impôt à l'investissement est soit porté en diminution de la dépense à laquelle il se rapporte, soit présenté à titre de crédit reporté et viré graduellement aux résultats au fur et à mesure que la dépense correspondante est portée dans les résultats.  2, record 15, French, - m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

The Canadian Red Cross Humanitarian Award Dinner will help to raise much needed funds for the many programs and services offered by the Red Cross in communities across the province. Community Response Programs such as Disaster Services, RespectED : Violence and Abuse Prevention Education and the Health Equipment Loan Program reach into our communities to provide no cost assistance to the most vulnerable. Red Cross programs are delivered by a network of caring volunteers and provide help to thousands of people across our province each year.  1, record 16, English, - Red%20Cross%20Humanitarian%20Award

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Croix-Rouge canadienne. Les prix pour activités humanitaires soulignent des initiatives communautaires exemplifiant l'exploitation des ressources de la Société de manière à renforcer la capacité d'un groupe vulnérable à affronter efficacement les situations qui menacent sa survie, sa sécurité, son bien-être et sa dignité humaine. Plusieurs initiatives réalisées au cours du dernier exercice se méritent cet honneur.  1, record 16, French, - prix%20pour%20activit%C3%A9s%20humanitaires

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

A very expensive drug that is likely to cause undue financial hardship for the patient and his family.  3, record 17, English, - catastrophic%20drug

Record number: 17, Textual support number: 1 CONT

Under this proposed new program, provinces and territories would receive additional funds to help cover the costs of prescription drug plans and protect Canadians against the potentially catastrophic impact of high cost drugs.  2, record 17, English, - catastrophic%20drug

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Pour les Canadiens et leur famille, la couverture des médicaments onéreux aidera à faire en sorte que tous ceux qui ont besoin de médicaments très onéreux pourront y avoir accès, peu importe où ils vivent ou leur capacité de payer.  1, record 17, French, - m%C3%A9dicament%20on%C3%A9reux

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 CONT

La creación del Fondo Nacional de Medicamentos de Alto Costo en el año de 1996 fue fruto de la iniciativa conjunta de profesionales del Ministerio de Salud [de Colombia] y de la OPS [Organización Panamericana de la Salud].  2, record 17, Spanish, - medicamento%20de%20alto%20costo

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Cash-oriented reporting means that measuring and limiting the disbursements of funds related to an activity is based on cash flow, rather than on the cost of the activity to the government and taxpayers.  1, record 18, English, - cash%2Doriented%20reporting

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

La présentation de rapports axés sur la comptabilité de caisse signifie que la mesure et la limite des affectations de fonds liées à une activité sont fondées sur le flux de l'encaisse, plutôt que sur le coût réel de l'activité pour le gouvernement et les contribuables.  1, record 18, French, - pr%C3%A9sentation%20de%20rapports%20ax%C3%A9s%20sur%20la%20comptabilit%C3%A9%20de%20caisse

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The South African mining industry generally uses the appropriation method of accounting, which closely resembles cash flow accounting. It is based on the premise that mines have a finite life... The principle is adopted that members’ funds are invested in a wasting asset and the cost of mining assets over and above the initial capital is provided out of profits earned... This method is the generally accepted standard for the deep level gold mining industry in South Africa and is used for statutory and regulatory compliance.  2, record 19, English, - appropriation%20accounting

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

Clearly defined responsibility area in Funds Management. Organizational unit within a financial management(FM) area that are arranged in a multi-level hierarchy. They equate to a cost center group roll up level in CO for an area of responsibility one level lower that the Region/Branch.  1, record 20, English, - funds%20centre

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Domaine de responsabilité clairement défini dans la Comptabilité budgétaire. Unité organisationnelle dans un domaine de gestion financière (FM) figurant dans une hiérarchie à plusieurs niveaux. C'est l'équivalent d'un niveau de centres de coûts de cumul dans le CO pour un domaine de responsabilité d'un rang inférieur à celui de la région/direction générale.  1, record 20, French, - centre%20financier

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

The task of Funds Management is to budget all relevant revenues and expenditures for individual areas of responsibility and to control future funds movements according to the distributed budget, as well as preventing the budget from being exceeded. The values defined and approved for the individual areas of responsibility when budgets are binding, that is the norm which is to be adhered to. You can adapt the distributed budgets to changing conditions using gradual releases, supplements, returns and transfers. Region/Branch Coordinators will be responsible to manage FM budget and reconcile Budgets to Plans through the clearing Cost Centers.  1, record 21, English, - funds%20management

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

La tâche de la comptabilité budgétaire consiste à budgétisé tous les produits et les dépenses pertinents pour différents domaines de responsabilité et à vérifier les mouvements ultérieurs de fonds en fonction du budget réparti, de même qu'à empêcher le budget d'être dépassé. Les valeurs définies et approuvées pour les différents domaines de responsabilité au moment de la planification du budget sont obligatoires; autrement, il s'agit de la norme à respecter. On peut adapter les budgets répartis aux conditions changeantes à l'aide de lancements progressifs, d'annexes, de retours et de transferts. Les coordonnateurs des régions/directions générales auront la responsabilité de gérer le budget FM et de régulariser les budgets avec les plans au moyen des centres de coûts de rapprochement.  1, record 21, French, - comptabilit%C3%A9%20budg%C3%A9taire

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Acquiring funds. Charges and collects fees based on established departmental rates and the cost of disbursements for all services provided on a cost recovery basis; tracks, records and forwards expenditures and fee-for-service charges to be charged back against the client's programs and/or projects.  1, record 22, English, - fee%2Dfor%2Dservice%20charges

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

This optional service is available to all of our mutual fund investors at no cost. It allows you to top up your RRSP, switch between Altamira investments and withdraw funds over the telephone.  1, record 23, English, - MoneyLine

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Tous les investisseurs dans nos fonds communs de placement peuvent bénéficier de ce service gratuit qui vous permet d'effectuer un versement supplémentaire à votre REER, de faire des échanges entre les divers instruments de placement Altamira ou de retirer des fonds, tout cela par un simple appel téléphonique.  1, record 23, French, - T%C3%A9l%C3%A9Fonds

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

Interest Expense Limit. This limit restricts the deductibility of interest expenses on funds borrowed to finance the purchase of a vehicle. It reflects the reasonable cost of financing a vehicle that is generally acceptable for business purposes.  1, record 24, English, - interest%20expense%20limit

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Plafond de déductibilité des frais d'intérêt. Ce plafond restreint la déductibilité des frais d'intérêt sur les sommes empruntées pour financer l'achat d'un véhicule. Il tient compte du coût raisonnable de financement d'un véhicule généralement acceptable à des fins professionnelles.  1, record 24, French, - plafond%20de%20d%C3%A9ductibilit%C3%A9%20des%20frais%20de%20location

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

The cost, expressed as a yield rate, of investment funds whether obtained through borrowing, equity investment or retention of earnings.  2, record 25, English, - cost%20of%20capital

Record number: 25, Textual support number: 1 CONT

In investment appraisal, the cost of capital is used in discounted cash flow calculations, either directly in the discounting procedure (net present value), or as a standard of comparison with the internal rate of return. That is to say, it is the minimum rate of return which a firm would consider a new investment project ...  3, record 25, English, - cost%20of%20capital

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Taux de rendement minimal que l'entreprise doit réaliser sur ses nouveaux investissements afin de garantir aux actionnaires un rendement au moins comparable à celui qu'ils pourraient obtenir sur le marché s'ils effectuaient des investissements comportant le même risque.  2, record 25, French, - co%C3%BBt%20du%20capital

Record number: 25, Textual support number: 1 OBS

Ce taux est habituellement établi sur la base du coût pondéré du capital, reflétant le coût des différents moyens de financement (emprunts, capitaux propres, etc.) disponibles pour les nouveaux investissements projetés.  2, record 25, French, - co%C3%BBt%20du%20capital

Record 25,  Textual support,  Spanish

Record number: 25, Textual support number: 1 DEF

Tasa de rendimiento que la empresa debe ganar para poder remunerar los fondos propios y los ajenos. El coste de capital tiene relación con el tipo de interés marginal que la empresa debe pagar por sus fondos ajenos, y con el coste implícito de ampliaciones de capital (dividendo prometido en relación al dinero aportado por el nuevo accionista). Al analizar una nueva inversión, el valor actual del flujo de caja generado por la misma, descontado al coste de capital, debe ser superior al importe de la inversión.  1, record 25, Spanish, - coste%20de%20capital

Record number: 25, Textual support number: 1 OBS

coste de capital: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 25, Spanish, - coste%20de%20capital

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

Reorganisation of the liabilities of a company in order to lower the cost or to increase the repayment period. It may include the capturing of own funds in order to reduce the need for credit.  1, record 26, English, - liability%20restructuring

Record number: 26, Textual support number: 1 OBS

liability restructuring: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 26, English, - liability%20restructuring

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Réorganisation du passif exigible d'une entreprise pour réduire le coût ou augmenter la période de remboursement. Peut inclure l'augmentation de fonds propres pour diminuer les besoins de crédits.  1, record 26, French, - restructuration%20du%20passif

Record number: 26, Textual support number: 1 OBS

restructuration du passif : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 26, French, - restructuration%20du%20passif

Record 26,  Textual support,  Spanish

Record number: 26, Textual support number: 1 DEF

Reorganización del exigible de una empresa para bajar su coste o aumentar el periodo de devolución. Puede incluir la captación de fondos propios para disminuir las necesidades de créditos.  1, record 26, Spanish, - reestructuraci%C3%B3n%20del%20pasivo

Record number: 26, Textual support number: 1 OBS

reestructuración del pasivo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 26, Spanish, - reestructuraci%C3%B3n%20del%20pasivo

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

When the [World] Bank or other lending institution lends money to a national development institutions which, in turns, onlends the funds, the cost of the subloan is determined by the interest rate and other charges levied by the national development institution and by the foreign exchange costs.  1, record 27, English, - subloan%20pricing

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

Detailed budgets are required to verify the cost forecasts used in the program forecast submissions and to provide a basis for allocating funds to the managers who will be responsible for spending the funds.  2, record 28, English, - cost%20forecast

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

Funds which assist departments in managing unavoidable cost pressures arising within the fiscal year.  1, record 29, English, - centrally%20held%20funds

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Fonds qui permettent d'aider les ministères à faire face aux tensions financières inévitables qui se présentent en cours d'exercice.  1, record 29, French, - fonds%20g%C3%A9r%C3%A9s%20par%20les%20organismes%20centraux

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

A discounted measure of project worth. The present worth of the net benefits divided by the present worth of the investment. A form of benefit-cost ratio. Calculated by taking the net benefits as the net present worth of the incremental net benefit (cash flow) stream in those years after the stream has turned positive, and the investment, as the present worth of the incremental net benefit (cash flow) stream in the early years of a project when it is negative.  1, record 30, English, - net%20benefit%2Dinvestment%20ratio

Record number: 30, Textual support number: 1 CONT

When using the net benefit-investment ratio, the selection criterion is to accept all projects with a net benefit-investment ratio of 1 or greater when discounted at a suitable discount rate, most often the opportunity cost of capital, in order of ratio value until all available investment funds are exhausted. May be used to rank independent projects. Generally cannot be used directly to choose among mutually exclusive alternatives.  1, record 30, English, - net%20benefit%2Dinvestment%20ratio

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish

Record number: 30, Textual support number: 1 DEF

Esta es una medida actualizada del valor del proyecto. Es el valor actual de los beneficios netos divididos por el valor actual de la inversión. Es una forma de la relación beneficios-costos. Se calcula tomando los beneficios netos con el valor neto actual de la corriente de beneficios incrementales netos (flujo de fondos) en aquellos años después de que la corriente se ha vuelto positiva, y la inversión como el valor actual de la corriente de beneficios incrementales netos en los primeros años de un proyecto cuando es negativa.  1, record 30, Spanish, - relaci%C3%B3n%20inversi%C3%B3n%2Dbeneficio%20neto

Record number: 30, Textual support number: 1 CONT

Cuando se utiliza la relación inversión-beneficio neto, el criterio de selección es aceptar todos los proyectos con una relación inversión-beneficio neto de uno o mayor cuando se actualiza a una tasa de actualización adecuada, con mucha frecuencia el costo de oportunidad del capital, en orden de valor de relación hasta que quedan agotados todos los fondos disponibles de inversión. Puede utilizarse para clasificar proyectos independientes. En general, no se puede utilizar en forma directa para elegir entre opciones mutuamente excluyentes.  1, record 30, Spanish, - relaci%C3%B3n%20inversi%C3%B3n%2Dbeneficio%20neto

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Administrative charges may be imposed on administered funds (for example, trust funds, endowments, joint project funds) when the legislation or other enabling authority allows it.  1, record 31, English, - enabling%20authority

Record number: 31, Textual support number: 2 CONT

When the legislation, or other establishing authority, does not authorize the cost of administration to be charged to the account, costs incurred by the department for the administration of the funds held in a specified purpose account must be charged to a departmental appropriation.  1, record 31, English, - enabling%20authority

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Des frais administratifs peuvent être imposés sur des fonds administrés (par exemple, les fonds en fiducie, les fonds de dotation, les fonds de projets conjoints) lorsque la loi ou toute autre autorité habilitante le permet.  1, record 31, French, - autorit%C3%A9%20habilitante

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

The other net operating requirements component includes centrally-held funds to assist departments in managing unavoidable cost pressures arising within the fiscal year.  1, record 32, English, - centrally%2Dheld%20fund

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Les autres besoins de fonctionnement nets comprennent les fonds gérés par les organismes centraux qui permettent d'aider les ministères à faire face aux tensions financières inévitables qui se présentent en cours d'exercice.  1, record 32, French, - fonds%20g%C3%A9r%C3%A9%20par%20les%20organismes%20centraux

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

Raises funds to cover the cost of dental plates for elderly and handicapped persons  1, record 33, English, - Good%20Faith

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

In this segmentation of Domestic and International results, appropriate allocations have been made for corporate non-interest expenses and the cost of funds related to liquidity and capital.  1, record 34, English, - cost%20of%20funds

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Dans la distinction faite entre les résultats obtenus au Canada et à l'étranger, nous procédons à une ventilation appropriée des frais autres que d'intérêts, ainsi que du coût des fonds afférents aux liquidités et aux capitaux permanents.  2, record 34, French, - co%C3%BBt%20de%20financement

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

The ME [Montreal Exchange] bond options market permits the redistribution of risk among hedgers and speculators. Hedgers, such as North American banks, pension funds, insurance companies, brokerage firms, businesses and investors are using bond options to manage their bond portfolios in a number of ways including to : lock-in the price of future bond purchases; protect the value of debt portfolios; lock-in the cost of future financing; hedge the cost of long term borrowing.  2, record 35, English, - bond%20options%20market

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Le marché des options sur obligations permet de redistribuer le risque parmi les contrepartistes et les spéculateurs. Les contrepartistes, tels les banques nord-américaines, les fonds de pension, les compagnies d'assurance, les firmes de courtage, les sociétés et les investisseurs utilisent les options sur obligations pour gérer leurs portefeuilles d'obligations de façon à: fixer le prix d'achats anticipés d'obligations; protéger la valeur de leurs portefeuilles d'obligations; fixer le coût de financements anticipés; protéger le coût d'emprunts à long terme.  2, record 35, French, - march%C3%A9%20des%20options%20sur%20obligations

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

There can be no hope of sound economic development and efficient allocation of funds if certain institutions are granted fiscal privileges that have been refused to banks, or if some institutions are allowed to participate in the payment system on an equal footing with banks, but without having to bear the cost of maintaining unproductive reserves with the central bank.  2, record 36, English, - unproductive%20reserves

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

On ne peut espérer un développement économique harmonieux et une allocation efficace des fonds en donnant à certaines institutions des privilèges fiscaux que l'on refuse aux banques ou en permettant à des institutions de participer au système des paiements au même titre que les banques, mais sans qu'elles aient à supporter, comme les banques, le coût des réserves stériles à la banque centrale.  2, record 36, French, - r%C3%A9serves%20st%C3%A9riles

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, 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 37, English, - negative%20financing

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

[Please indicate] the pricing of loan/acceptance indicating for loans : prime or prime plus(indicate premium), cost of funds plus...  1, record 38, English, - cost%20of%20funds%20plus

Record number: 38, Textual support number: 1 OBS

See the section "Pre-Inspection Requirements" in CMFCB.  2, record 38, English, - cost%20of%20funds%20plus

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Departments now use two approaches in the preparing budgetary submissions for each responsibility centre :-the preparation of submissions based on the expected outlay of funds for resources to be acquired in the year expressed initially in terms of objects of expenditure, and then converted into activity elements and the preparation of submissions based on the cost of forecast output, expressed initially in terms of activity elements and subsequently computed in terms of objects of expenditure.  1, record 39, English, - budgetary%20submission

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

«Présentation» a été uniformisé par le Comité de gestion du Lexique BCF comme équivalent de «submission».  1, record 39, French, - pr%C3%A9sentation%20budg%C3%A9taire

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 OBS

The total amount of funds approved by the Department for expenditure against a project. It may differ from the total and/or phasing requested by the sponsor. It corresponds to programmed project cost.  1, record 40, English, - project%20commitment%20authority%20limit

Record number: 40, Textual support number: 2 OBS

Term(s) officialized by the Department of National Defence  2, record 40, English, - project%20commitment%20authority%20limit

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Montant total des crédits dont le Ministère approuve l'affectation à un projet. Il peut être différent du montant total ou du montant échelonné demandé par le concepteur du projet. Ce montant correspond au coût du projet du programme.  1, record 40, French, - limite%20d%27autorisation%20d%27engagement%20d%27un%20projet

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

[...] There is some considerable difficulty with the management of posting funds because of unforeseen problems with our cost move commitment control system.  1, record 41, English, - cost%20move%20commitment%20control%20system

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish