TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

To sell for its present worth, either with or without recourse, a note or other claim or right to future value.  2, record 1, English, - discount

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Payer la valeur actualisée d'un billet à son bénéficiaire après qu'il l'a endossé.  2, record 1, French, - escompter

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Abonar al contado una letra u otro documento no vencido deduciendo de su valor la cantidad que se estipule, como intereses del dinero que se anticipa.  1, record 1, Spanish, - descontar

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Works of art and historical treasures are property that has cultural, aesthetic, or historical value that is worth preserving perpetually. Works of art and historical treasures would not be recognized as tangible capital assets in government financial statements because a reasonable estimate of the future benefits associated with such property cannot be made. Nevertheless, the existence of such property should be disclosed.  2, record 2, English, - historical%20treasure

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Les œuvres d'art et trésors historiques sont des biens qui ont une valeur culturelle, esthétique ou historique qu'il vaut la peine de conserver en perpétuité. Les œuvres d'art et trésors historiques ne seront pas comptabilisés comme des immobilisations corporelles dans les états financiers du gouvernement, parce qu'il est impossible d'estimer de façon raisonnable les avantages futurs liés à de tels biens. Il convient néanmoins de déclarer l'existence de ces biens.  2, record 2, French, - tr%C3%A9sor%20historique

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

[It measures] the economic worth of current income deferred for spending in future years.  3, record 3, English, - store%20of%20value

Record number: 3, Textual support number: 2 DEF

One of the functions of money in that it stores wealth or value.  2, record 3, English, - store%20of%20value

Record number: 3, Textual support number: 1 CONT

Gold has proven its economic usefulness as a store of value. It is an enduring hedge against inflation and has protected its owners through the collapse of paper currencies such as took place in Germany in the 1920’s.  4, record 3, English, - store%20of%20value

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Lien entre le présent et l'avenir : [permet] de reporter dans le temps les achats.  2, record 3, French, - r%C3%A9serve%20de%20valeur

Record number: 3, Textual support number: 1 CONT

L'or a fait preuve de son utilité économique en tant que réserve de valeur. C'est un moyen durable de se prémunir contre l'inflation et il a su protéger ceux qui en détiennent contre l'effondrement du papier-monnaie, comme ce fut le cas en Allemagne au cours des années 1920.  3, record 3, French, - r%C3%A9serve%20de%20valeur

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The way to arrive at any asset's present discounted value is straightforward.(...) evaluate the present worth of each part of the stream of future receipts, giving due allowance for the discounting required by its payment date. Then simply add together all the separate present discounted values. Thus we have arrived at the asset's capitalized market value, or what is called its "present discounted value".  2, record 4, English, - present%20discounted%20value

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

How much 1 received or paid annually is worth today... The reciprocal of the capital recovery factor. Generally obtained from a set of compounding and discounting tables. This factor enables determination of the present worth of a constant amount received or paid each year for some length of time in the future.  1, record 5, English, - present%20worth%20of%20an%20annuity%20factor

Record number: 5, Textual support number: 1 CONT

Present worth of $1 per annum - This table contains the Inwood Ordinary Annuity Coefficients, or factors, for computing the value of an annuity income stream for a given number of years with the installments payable at the end of each year.  2, record 5, English, - present%20worth%20of%20an%20annuity%20factor

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Valeur actuelle de $1 par période (VA1/P). L'évaluateur rencontre souvent des problèmes où il doit mesurer la valeur actuelle d'une série de versements périodiques. Ces versements périodiques habituellement de montants égaux et reçus en fin de période portent le nom d'annuités.  1, record 5, French, - valeur%20actuelle%20de%20%241%20par%20p%C3%A9riode

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Es el valor actual de 1, recibido o pagado anualmente durante x años. Es el recíproco del factor de recuperación del capital. En general, se obtiene de un conjunto de tablas de interés compuesto y de descuento. Este factor permite determinar el valor actual de un monto constante recibido o pagado cada año durante un cierto período en el futuro.  1, record 5, Spanish, - valor%20actual%20de%20una%20anualidad%20constante

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Present worth of $1. This table is exactly the reverse of the previous table [future worth of $1] and shows the amount of the present worth of a lump sum to be received a number of years hence. It is used to calculate the value of a reversion. Alternatively it shows the amount of a single deposit made today which, with interest, will accumulate to $1 in a given time.  1, record 6, English, - present%20worth%20of%20%241

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Valeur actuelle de $1 (VA1). Puisque à intérêt composé, un principal s'accroît jusqu'à l'échéance du terme, il est logique d'envisager que la valeur d'une somme recevable à une date future décroisse dans les mêmes proportions si elle est recevable immédiatement.  1, record 6, French, - valeur%20actuelle%20de%20%241

Record 6,  Textual support,  Spanish