TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Cattle produce large amounts of waste matter. An average beast would eat approximately 13 kg of feed each day and consumes a large volume of water. As weight gain is only around 1. 0 to 1. 6 kg per day, the remainder of the feed and water is excreted. Consequently, manure and its disposal was a large concern on the cattle feedlot.  4, record 1, English, - cattle%20feed%20lot

Record number: 1, Textual support number: 1 OBS

cattle feed lot: term extracted from the “Glossaire de l’agriculture” and reproduced with permission of the Organisation for Economic Co-operation and Development.  5, record 1, English, - cattle%20feed%20lot

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un nouveau parc d'engraissement de bovins est prévu dans la région [...] La phase 1, réalisée au coût de trois millions de dollars, comprendra 9 600 têtes et la phase 2 (construite dans deux ans au coût de 368 000 $) portera la capacité d'accueil à 14 400 têtes.  2, record 1, French, - parc%20d%27engraissement%20de%20bovins

Record number: 1, Textual support number: 1 OBS

parc d'engraissement de bovins : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 1, French, - parc%20d%27engraissement%20de%20bovins

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Gain on disposal of assets per financial statements.  2, record 2, English, - gain%20on%20disposal%20of%20assets

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Gain sur disposition d'actifs selon les états financiers.  2, record 2, French, - gain%20sur%20disposition%20d%27actifs

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Income(loss) less applicable income taxes from the operations of a segment of the business that has been discontinued during the period or that is in the process of being discontinued. This is reported on a separate line of the income statement(separated also from the gain(loss) from disposal of the segment) between income from continuing operations and extraordinary items.  3, record 3, English, - income%20from%20discontinued%20operations

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Résultats se rapportant aux abandons d'activités de l'exercice. Ils englobent les résultats d'exploitation de l'exercice considéré, issus des activités abandonnées, et le profit net ou la perte nette découlant de l'abandon des activités. Ce profit net ou cette perte nette comprend le profit ou la perte ayant résulté ou devant résulter de la cession ou de la fermeture d'unités d'exploitation ainsi que, le cas échéant, les résultats d'exploitation réels ou estimatifs des mêmes unités pendant la période d'abandon graduel.  1, record 3, French, - r%C3%A9sultat%20issu%20des%20activit%C3%A9s%20abandonn%C3%A9es

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

All enterprise revenues, expenses, gains, losses, and changes in accounting estimates less applicable income taxes for the accounting period except for : income(loss) from operations net of applicable income taxes; gain(loss) net of applicable income taxes on the disposal of a discontinued segment; extraordinary gains(losses) net of applicable income taxes; and the cumulative effect of a change in accounting principle...  3, record 4, English, - income%20from%20continuing%20operations

Record number: 4, Textual support number: 1 OBS

Compare with "results of discontinued operations".  4, record 4, English, - income%20from%20continuing%20operations

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Excédent des produits et des profits d'un exercice sur les charges et les pertes de cet exercice, compte tenu des impôts s'y rapportant, à l'exception des éléments suivants : a) les résultats, nets d'impôts, afférents aux activités abandonnées durant l'exercice et b) les éléments extraordinaires de l'exercice, nets des impôts s'y rapportant.  1, record 4, French, - b%C3%A9n%C3%A9fice%20tir%C3%A9%20des%20activit%C3%A9s%20poursuivies

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

... the final material now explicitly describes restoration costs as net of expected recoveries, to clarify the correlation between those costs and the gain on disposal.  1, record 5, English, - gain%20on%20disposal

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

[...] le texte définitif décrit maintenant explicitement les frais de restauration comme étant nets des montants recouvrables prévus, de façon à clarifier la corrélation entre ces frais et le gain sur la cession.  1, record 5, French, - gain%20sur%20la%20cession

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

If the liquidation process does not take long, the firm will try to settle with the partners in one payment... For a one-payment liquidation, there are two rules to observe : 1. Before any partner is entitled to any payments, all creditors must be paid in full. 2. Before any cash is distributed to any partner, the entire actual loss or gain from the disposal of assets must be distributed to the partner's account...  1, record 6, English, - one%2Dpayment%20liquidation

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish