TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A partner whose activities are restricted by virtue of his liability to the firm.  4, record 1, English, - limited%20partner

Record number: 1, Textual support number: 1 OBS

[His liability] is limited to the capital invested. Because of this, he/she may not participate in the management of the business, sign cheques, or bind the business in any contract. He/she may inspect the books of account and in general offer advice to the other partners.  4, record 1, English, - limited%20partner

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Dans une société en commandite, associé dont la responsabilité à l'égard des dettes de la société est limitée à son apport et qui n'intervient généralement pas dans la gestion de la société.  2, record 1, French, - commanditaire

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Socio de una sociedad comanditaria cuya responsabilidad se limita al capital que aporte o se obligue a aportar al fondo común.  2, record 1, Spanish, - socio%20comanditario

Record number: 1, Textual support number: 1 OBS

socio comanditario: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 1, Spanish, - socio%20comanditario

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

General deterrence can be described as deterring the general public through awareness of the punishments inflicted for the offense. Proponents of general deterrence believe that awareness of the pain and humiliation of the punishments suffered by offenders, especially capital punishment, discourages members of the public to act in a manner which may subject them to the same fate.  1, record 2, English, - general%20deterrence

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

La dissuasion pénale prend généralement deux formes : la dissuasion spécifique, qui a comme objectif de contrecarrer la récidive chez les contrevenants, et la dissuasion générale, dont la visée consiste à dissuader les autres membres de la société qui pourraient être tentés de perpétrer des crimes semblables.  1, record 2, French, - dissuasion%20g%C3%A9n%C3%A9rale

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The Auditor General has questioned certain specific loans to the National Capital Commission and to the Canadian Broadcasting Corporation on the basis that these can be repaid only out of parliamentary appropriations. Treasury Board has already indicated that these loans will be treated as budgetary grants, and that outstanding loans be written off in the future.  3, record 3, English, - outstanding%20loan

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The Minister responsible for managing the government’s business in the House, including negotiating the scheduling of business with the House Leaders of the opposition parties.  3, record 4, English, - Leader%20of%20the%20Government%20in%20the%20House%20of%20Commons

Record number: 4, Textual support number: 1 OBS

The term "Government House Leader" is usually written with a capital "G, ""H" and "L. "However, according to the "Parliamentary Publications Text Style Guidelines, "unofficial and general titles are usually lower cased, and the spelling "government House leader"(with a lower case "g" and "l") is used for parliamentary publications such as the "House of Commons Debates. "  4, record 4, English, - Leader%20of%20the%20Government%20in%20the%20House%20of%20Commons

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Ministre responsable de la gestion parlementaire des affaires du gouvernement à la Chambre, y compris la négociation du calendrier des affaires avec les leaders à la Chambre des partis de l'opposition.  4, record 4, French, - leader%20du%20gouvernement%20%C3%A0%20la%20Chambre%20des%20communes

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Diputado del partido en el poder responsable de la gestión de los asuntos del Gobierno en la Cámara, incluida la negociación del calendario de los asuntos con los líderes parlamentarios de los partidos de la oposición.  1, record 4, Spanish, - L%C3%ADder%20del%20Gobierno%20en%20la%20C%C3%A1mara%20de%20los%20Comunes

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Direct listings are an alternative to initial public offerings(IPOs) in which a company does not work with an investment bank to underwrite the issuing of stock. While forgoing the safety net of an underwriter provides a company with a quicker, less expensive way to raise capital, the opening stock price will be completely subject to market demand and potential market swings. In a direct listing, instead of raising new outside capital like an IPO, a company's employees and investors convert their ownership into stock that is then listed on a stock exchange. Once the stock is listed shares can be purchased by the general public …  2, record 5, English, - direct%20public%20offering

Record number: 5, Textual support number: 1 OBS

direct public offering: term extracted from the "OECD Economics Glossary English-French" and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 5, English, - direct%20public%20offering

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La cotation directe a la cote [chez] les entreprises [de nouvelles technologies]. Contrairement à [ce qui se produit dans le cadre d'un premier appel public à l'épargne (PAPE)], la détermination du prix d'introduction en bourse [lors d'une cotation directe] est le fruit d'une confrontation entre l'offre et la demande de titres [de l'entreprise concernée] directement sur le marché. Cette procédure est moins chère qu'une entrée en bourse classique, car elle permet d'éviter à l'entreprise de verser de lourds frais aux banques d'investissement pilotant les [PAPE].  3, record 5, French, - introduction%20directe%20en%20bourse

Record number: 5, Textual support number: 1 OBS

introduction directe en bourse : terme extrait du «Glossaire de l'économie de l'OCDE anglais-français» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques.  4, record 5, French, - introduction%20directe%20en%20bourse

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 CONT

El proceso de colocación directa, también conocido como oferta pública directa, no implica los servicios de un suscriptor ni la creación de nuevas acciones, lo cual puede ser más conveniente para las empresas sin los fondos para pagar un suscriptor o para quienes no quieren diluir sus acciones existentes; de esta forma, la empresa y los inversores presentes venden sus acciones directamente al público sin contratar los servicios de un suscriptor.  1, record 5, Spanish, - colocaci%C3%B3n%20directa

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Each Thursday, after Question Period, the House Leader of the Official Opposition rises to ask the Government House Leader about Government business to be considered by the House in the succeeding days or week.  4, record 6, English, - House%20Leader%20of%20the%20Official%20Opposition

Record number: 6, Textual support number: 1 OBS

The [...] Opposition House Leader is responsible for questioning the Government House Leader on the forthcoming business of the House of Commons, negotiating with the Government House Leader and other parties’ house leaders on the progress of business in the House, and managing the Official Opposition’s business in the House of Commons.  5, record 6, English, - House%20Leader%20of%20the%20Official%20Opposition

Record number: 6, Textual support number: 2 OBS

According to the "Parliamentary Publications Text Style Guidelines, "the official titles of high-ranking officials should be capitalized when referring to present office-holders, but unofficial titles, titles of a descriptive nature, and general titles are usually lower cased. In general usage, the capitalization of the different forms of this title varies greatly from one source to another, and sometimes within the same source. However, the use of capital letters is more common.  6, record 6, English, - House%20Leader%20of%20the%20Official%20Opposition

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Chaque jeudi, après la période des questions, le Président donne la parole au leader de l'opposition officielle à la Chambre pour qu'il interroge celui du gouvernement au sujet des initiatives ministérielles dont la Chambre sera saisie les jours ou la semaine suivants.  4, record 6, French, - leader%20de%20l%27opposition%20officielle%20%C3%A0%20la%20Chambre

Record number: 6, Textual support number: 1 OBS

À la Chambre des communes.  5, record 6, French, - leader%20de%20l%27opposition%20officielle%20%C3%A0%20la%20Chambre

Record number: 6, Textual support number: 2 OBS

Même si on trouve le mot «opposition» écrit avec la majuscule initiale dans de très nombreuses sources, le «Manuel de style des publications parlementaires» préconise l'emploi de la minuscule.  5, record 6, French, - leader%20de%20l%27opposition%20officielle%20%C3%A0%20la%20Chambre

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The Member of a party responsible for its management in the House.  2, record 7, English, - House%20Leader

Record number: 7, Textual support number: 1 OBS

The Government House Leader arrives at a schedule of House business through consultation with the House Leaders of the other recognized parties.  2, record 7, English, - House%20Leader

Record number: 7, Textual support number: 2 OBS

In the House of Commons.  3, record 7, English, - House%20Leader

Record number: 7, Textual support number: 3 OBS

The term "House Leader" is usually written with a capital "H" and "L. "However, according to the "Parliamentary Publications Text Style Guidelines, "unofficial and general titles are usually lower cased, and the spelling "House leader"(with a lower case "l") is used for parliamentary publications such as the "House of Commons Debates. "  3, record 7, English, - House%20Leader

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Député responsable de la gestion des affaires de son parti à la Chambre.  3, record 7, French, - leader%20%C3%A0%20la%20Chambre

Record number: 7, Textual support number: 1 OBS

Le leader du gouvernement établit un calendrier des affaires de la Chambre après consultation avec les leaders [à la Chambre] des autres partis reconnus.  3, record 7, French, - leader%20%C3%A0%20la%20Chambre

Record number: 7, Textual support number: 2 OBS

À la Chambre des communes.  4, record 7, French, - leader%20%C3%A0%20la%20Chambre

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Diputado responsable de la gestión de los asuntos de su partido en la Cámara.  1, record 7, Spanish, - l%C3%ADder%20parlamentario

Record number: 7, Textual support number: 1 OBS

El líder del Gobierno en la Cámara establece un calendario de los asuntos de la Cámara tras consultar con los líderes parlamentarios de los otros partidos reconocidos.  1, record 7, Spanish, - l%C3%ADder%20parlamentario

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Pay Operations and Service Management Directorate provides compensation services to most federal departments, Crown Corporations and Agencies including House of Commons administration and Members of Parliament in the National Capital Region. The services included are pay and pension processing, consolidated system control, accounting and remittance and pay general ledger accounting functions for the regional pay system.  3, record 8, English, - Pay%20Operations%20and%20Service%20Management%20Directorate

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Cette direction offre des services de rémunération à la plupart des ministères et organismes fédéraux et aux sociétés d'État, ainsi qu'à la Chambre des communes et aux députés dans la région de la capitale nationale. Elle offre, entre autres, des services liés au traitement de la paye et des pensions, au contrôle des systèmes intégrés, à la comptabilité et aux remises, ainsi qu'aux fonctions de comptabilité du grand livre général de la paye du système régional de paye.  3, record 8, French, - Direction%20des%20op%C3%A9rations%20de%20la%20paye%20et%20de%20la%20gestion%20des%20services

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Two... general tactics are discussed... under the concepts of capital and income breeding. These are defined mainly from the temporal distribution of resource acquisition relative to resource use. A capital breeder acquires its resources in advance and store them endogenously or exogenously until they are needed to supply aspects of offspring production. An income breeder, on the other hand, adjusts its food intake concurrently with breeding, without reliance on stores.  1, record 9, English, - income%20breeder

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Organisme qui compense les coûts énergétiques élevés de la reproduction en s'alimentant durant cette période, plutôt qu'en stockant des réserves.  1, record 9, French, - reproducteur%20%C3%A0%20approvisionnement

Record number: 9, Textual support number: 1 OBS

Il est préférable, si on veut demeurer dans le même champ lexical, d'utiliser le terme «approvisionnement» plutôt que «revenu». Le premier a le sens de «se munir de» tandis que le second a plutôt le sens de «recevoir» ce qui est moins juste.  1, record 9, French, - reproducteur%20%C3%A0%20approvisionnement

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Two... general tactics are discussed... under the concepts of capital and income breeding. These are defined mainly from the temporal distribution of resource acquisition relative to resource use. A capital breeder acquires its resources in advance and store them endogenously or exogenously until they are needed to supply aspects of offspring production. An income breeder, on the other hand, adjusts its food intake concurrently with breeding, without reliance on stores.  1, record 10, English, - capital%20breeder

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Les organismes compensent les coûts élevés de la reproduction soit en stockant des réserves corporelles dont ils dépendront pour la reproduction (reproduction sur capital), soit en s'alimentant pendant la reproduction (approvisionnement). Les reproducteurs sur capital sont supposés faire face à une réduction limitée des ressources lors d'une saison de reproduction, mais au détriment de leurs réserves corporelles et de leurs reproductions futures lors de mauvaises années.  1, record 10, French, - reproducteur%20sur%20capital

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

It is becoming increasingly well known to both specialists and the general public that agricultural credit is a powerful and effective tool in agricultural development. Through it, capital needed for improved agricultural practices is made available, and this in turn facilitates increasing agricultural yields... Certain forms of agricultural credit relate to land tenure only and to credit institutes which are peculiar to certain countries or special regions within the same country.  3, record 11, English, - farm%20credit

Record number: 11, Textual support number: 1 OBS

farm credit; agricultural credit: terms extracted from the “Glossaire de l’agriculture” and reproduced with permission of the Organisation for Economic Co-operation and Development.  4, record 11, English, - farm%20credit

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

[Le] crédit agricole permet aux producteurs d'augmenter leur productivité et de contribuer au développement du secteur agricole.  2, record 11, French, - cr%C3%A9dit%20agricole

Record number: 11, Textual support number: 1 OBS

crédit agricole : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 11, French, - cr%C3%A9dit%20agricole

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The investor must also ascertain the willingness of the host government to permit the remittance of earnings and repatriation of capital. In most cases, the general exchange regulations of the host country will be sufficient.  1, record 12, English, - general%20regulations

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Dans la plupart des cas, la réglementation générale du pays étranger en matière de change suffira, mais si le pays ne dispose pas de dollars canadiens pour le versement des bénéfices ou pour le rapatriement du capital, il peut s'avérer nécessaire d'obtenir une autorisation spéciale du gouvernement étranger.  1, record 12, French, - r%C3%A9glementation%20g%C3%A9n%C3%A9rale

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

This guideline defines Manage Procure to Payment, which begins with the identification of procurement need and ends with a finalized payment issued by the Receiver General. This common financial business process focuses on expenditures that involve operational or capital procurement using a purchase order or other type of contract.  1, record 13, English, - Manage%20Procure%20to%20Payment

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

La présente ligne directrice définit la Gestion du cycle de l'approvisionnement au paiement, qui commence par la définition d'un besoin d'approvisionnement et qui se termine par l'émission du paiement par le receveur général. Ce processus opérationnel commun en gestion financière porte sur les dépenses d'achats courants ou de biens en capital effectuées dans le cadre d'un marché de toutes sortes, dont la commande d'achat.  1, record 13, French, - Gestion%20du%20cycle%20de%20l%27approvisionnement%20au%20paiement

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The leader of the political party that usually has the second-largest number of MPs in the House of Commons.  7, record 14, English, - Leader%20of%20the%20Opposition

Record number: 14, Textual support number: 1 CONT

The Leader of the Opposition is the primary spokesperson for the Official Opposition, whose role is to assess government policies and programs, to hold the government to account or draw attention to government inaction, and to offer constructive criticism and alternatives.  8, record 14, English, - Leader%20of%20the%20Opposition

Record number: 14, Textual support number: 1 OBS

According to the “Parliamentary Publications Text Style Guidelines, ” the official titles of high-ranking officials should be capitalized when referring to present office-holders, but unofficial and general titles are usually lower cased. In general usage, the capitalization of the different forms of this title varies greatly from one source to another, and sometimes within the same source. However, the use of capital letters is more common.  9, record 14, English, - Leader%20of%20the%20Opposition

Record number: 14, Textual support number: 2 OBS

Not to be confused with "House Leader of the Official Opposition."  9, record 14, English, - Leader%20of%20the%20Opposition

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Chef du parti politique ayant habituellement fait élire le plus grand nombre de députés à la Chambre des communes après le parti ministériel.  6, record 14, French, - chef%20de%20l%27opposition

Record number: 14, Textual support number: 1 OBS

Le [chef] de l'opposition est le principal porte-parole de l'opposition officielle. Le rôle de l'opposition officielle consiste à évaluer les politiques et les programmes du gouvernement, à obliger ce dernier à rendre des comptes, à souligner son inaction et à formuler des critiques ou des solutions constructives.  7, record 14, French, - chef%20de%20l%27opposition

Record number: 14, Textual support number: 2 OBS

Même si on trouve le mot «opposition» écrit avec la majuscule initiale dans de très nombreuses sources, le «Manuel de style des publications parlementaires» préconise l'emploi de la minuscule.  8, record 14, French, - chef%20de%20l%27opposition

Record number: 14, Textual support number: 3 OBS

Ne pas confondre avec «leader de l'opposition officielle à la Chambre».  8, record 14, French, - chef%20de%20l%27opposition

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Among these tax relief measures are the reduction of the federal general corporate income tax rate to 15 per cent in 2012 from over 22 per cent in 2007, and an extension of the temporary accelerated capital cost allowance for manufacturing and processing machinery and equipment through 2015.  1, record 15, English, - extension%20of%20the%20accelerated%20capital%20cost%20allowance

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Parmi ces allègements fiscaux, il convient de mentionner la réduction du taux général de l’impôt fédéral sur le revenu des sociétés, qui est passé de plus de 22 % en 2007 à 15 % en 2012, de même que la prolongation de la déduction pour amortissement accéléré à l’égard des machines et du matériel de fabrication et de transformation jusqu’en 2015.  1, record 15, French, - prolongation%20de%20la%20d%C3%A9duction%20pour%20amortissement%20acc%C3%A9l%C3%A9r%C3%A9

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

Assets and liabilities of a nonprofit entity not specifically earmarked for other purposes.  5, record 16, English, - general%20fund

Record number: 16, Textual support number: 1 CONT

Examples of the types of funds that are accounted for separately by governmental units are the capital fund, the current, revenue or general fund, sinking funds, special activity funds, and trust funds.  6, record 16, English, - general%20fund

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Ensemble autonome de comptes en partie double qui présente les éléments de l'actif et du passif à court terme d'une Administration, d'un organisme public ou d'un organisme sans but lucratif, et qui retrace tous les produits ou recettes et toutes les charges ou dépenses nécessaires à son fonctionnement (prestation de services et gestion).  1, record 16, French, - fonds%20d%27administration

Record number: 16, Textual support number: 1 OBS

En France, seules les Administrations publiques tiennent une comptabilité par fonds (par sections budgétaires). En Belgique, les Administrations publiques ne tiennent pas de comptabilité par fonds; on ne trouve celle-ci que dans les organismes non gouvernementaux (ONG).  1, record 16, French, - fonds%20d%27administration

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Canada, 1950 :general report. National Capital Planning Service, 1950. Preliminary Report, 1948.  1, record 17, English, - Plan%20for%20the%20National%20Capital

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Plan de la capitale nationale, Canada, 1948 : rapport préliminaire par Jacques Gréber. Projet d'aménagement de la capitale nationale : rapport général soumis en 1950.  1, record 17, French, - Projet%20d%27am%C3%A9nagement%20de%20la%20capitale%20nationale

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

An investor profile can be defined as a general attitude towards investing. It relates to the types of investments that would best suit an individual based on how they would react to variations in the returns that these would provide. The returns can include both income and capital gains.  1, record 18, English, - investor%20profile

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

La détermination du profil d'investisseur est l'une des étapes les plus importantes de tout le processus d'investissement. Votre profil d'investisseur vous permet de choisir les placements et les stratégies qui vous conviennent.  1, record 18, French, - profil%20d%27investisseur

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The sticky shocker was designed to extend the range for electrically stunning a person. It is a combination of an impact device and an electrical device.  2, record 19, English, - wireless%20electric%20bullet

Record number: 19, Textual support number: 1 OBS

When the term "sticky schoker" is written with capital letters, it refers to the trademark name of this weapon; however, since the term is becoming part of general language, it is found spelled with lowercase.  3, record 19, English, - wireless%20electric%20bullet

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Begun in 1995 by the National Capital Commission(NCC) under the general name of the Family Exchange Program, the objectives of the Celebrate Canada in the Capitals program are to foster a feeling of pride in Canada and to encourage Canadians to explore the rich culture and heritage of their country. In the beginning, the program enabled one randomly chosen family from each province and territory to visit Canada's Capital Region for five days during Winterlude, and twelve other families to travel to the Capital for Canada Day. During their stay, the winners were billeted with host families in the region, which added a friendly dimension to the program while giving participants a more connected exchange experience.  1, record 20, English, - Celebrate%20Canada%20in%20the%20Capitals

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Lancé en 1995 par la Commission de la capitale nationale (CCN) sous le nom général de «Programme de visites familiales», le programme Fêtons le Canada dans les capitales vise à susciter un sentiment de fierté à l'égard du Canada en incitant les Canadiens à explorer la riche culture et le patrimoine de leur pays. Au début, ce programme permettait à une famille par province et par territoire choisie au hasard de faire une visite de cinq jours dans la région de la capitale du Canada durant le Bal de Neige et à douze autres familles de voyager dans la capitale pour la fête du Canada. Pendant leur séjour, les gagnants étaient reçus par des familles d'accueil dans la région, ce qui ajoutait une dimension d'amitié au programme tout en donnant aux participants l'occasion d'un échange plus concret.  1, record 20, French, - F%C3%AAtons%20le%20Canada%20dans%20les%20capitales

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

A general term describing a financial ratio that compares some form of owner's equity(or capital) to borrowed funds.  4, record 21, English, - capital%20structure%20ratio

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Ratio qui permet d'apprécier l'équilibre financier de l'entreprise, sa capacité d'emprunt et le risque lié à sa situation financière en indiquant la proportion relative des emprunts et des capitaux propres dans le financement de l'entreprise.  1, record 21, French, - ratio%20de%20structure%20financi%C3%A8re

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

Cash advanced for working capital or expense purposes, and replenished from time to time as needed.  2, record 22, English, - working%20fund

Record number: 22, Textual support number: 1 OBS

It is not on an imprest-cash basis wherever, for various reasons, replenishments are not equal in amount to reported expenditures.  2, record 22, English, - working%20fund

Record number: 22, Textual support number: 2 OBS

According to the Public Accounts Directorate, Office of the Comptroller General, "working capital fund" is to be avoided in the Government of Canada.  3, record 22, English, - working%20fund

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Fonds en argent déposé dans un coffre ou dans un compte en banque spécial, servant à acquitter des dépenses courantes et qui reconstitué de temps à autre en y versant une somme qui, contrairement à ce qui se fait pour un caisse à montant fixe, n'est pas nécessairement égale au total des dépenses engagées.  1, record 22, French, - caisse

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

The Ontario Refrigeration and Air Conditioning Contractors Association is a Not-For-Profit organization incorporated under the laws of the Province of Ontario as a Corporation Without Share Capital. The purpose of the Association is to represent and serve HVACR Contractors in Ontario with programs and services that promote responsible solutions to issues which benefit our members, customers and the general public.  1, record 23, English, - Ontario%20Refrigeration%20and%20Air%20Conditioning%20Contractors%20Association

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

Capital taxes must be paid regardless of whether a corporation is profitable. This adds directly to the cost of doing business in Canada and is why Canada's New Government acted in 2006 to accelerate the elimination of its general capital tax.  1, record 24, English, - general%20capital%20tax

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Qu'elle soit rentable ou non, une entreprise doit payer ses impôts sur le capital. Cette obligation s'ajoute directement à ce qu'il en coûte pour faire des affaires au Canada, et c'est la raison pour laquelle le nouveau gouvernement du Canada a adopté en 2006 des mesures visant à accélérer l'élimination au niveau fédéral de l'impôt général sur le capital.  1, record 24, French, - imp%C3%B4t%20g%C3%A9n%C3%A9ral%20sur%20le%20capital

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Environment Canada. The goal of the three Canadian Environmental Technology Advancement Centres, or CETACs, is to support the development, demonstration and deployment of innovative environmental technologies. This is done by assisting small and medium enterprises through a provision of support services such as :general business development counselling; market analysis; assistance in raising capital; and technical assistance.  1, record 25, English, - Canadian%20Environmental%20Technology%20Advancement%20Centres

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Environnement Canada. Les trois Centres canadiens pour l'avancement des technologies environnementales, ou CECATE, ont pour but d'appuyer le développement, la démonstration et le déploiement de technologies environnementales novatrices. Ceci est fait en fournissant aux petites et moyennes entreprises des services de soutien comme : le counselling de nature générale sur l'expansion des entreprises; les études de marché; l'aide à la mobilisation de capitaux; et l'aide technique.  1, record 25, French, - Centres%20canadiens%20pour%20l%27avancement%20des%20technologies%20environnementales

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

On June 15, Kingstonians will gather together with family and friends in their city to celebrate First Capital Day. On that day in Kingston in 1841, Governor General Lord Sydenham opened the first Parliament of the United Provinces of Canada. Evantually, Kingston's insufficient number of office buildings forced Parliament to move to Montreal, where it opened on November 28, 1844. Over 160 years later, both the provincial and the federal governments have officially recognized Kingston as the First Capital of Canada. Thanks to the hard work of Mr. Ian Milne and Dr. Margaret Angus, the founders of First Capital Day, the occasion of Kingston's choice as Canada's first capital has been marked with much celebration for the past five years.  1, record 26, English, - First%20Capital%20Day

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Le 15 juin, les habitants de Kingston se réuniront, en famille et entre amis, pour célébrer la Journée de la première capitale. Le 15 juin 1841, le gouverneur général, lord Sydenham, inaugurait, à Kingston, la première législature du nouveau parlement des provinces unies du Canada. Plus tard, l'insuffisance d'immeubles de bureaux forçait le Parlement à s'installer à Montréal, où la législature ouvrait le 28 novembre 1844. Plus de 160 ans plus tard, les gouvernements fédéral et provincial ont désigné Kingston comme première capitale du Canada. Grâce au travail acharné de M. Ian Milne et de Mme Margaret Angus, les instigateurs de la Journée de la première capitale, depuis cinq ans, on célèbre avec beaucoup d'enthousiasme le choix de Kingston comme première capitale du Canada.  1, record 26, French, - Journ%C3%A9e%20de%20la%20premi%C3%A8re%20capitale

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The scope of the government's fiscal operations table includes the general budget and the special accounts of the Treasury... The government's basic primary fiscal balance is equal to total revenue excluding grants, minus total expenditure(including net credit) excluding interest payments and capital expenditure financed with external resources. It is measured on the basis of the budget execution reported every month in the government financial operations table prepared by the Ministry of Finance.  4, record 27, English, - government%20financial%20operations%20table

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

Sont inclus dans le périmètre du [tableau des opérations financières de l'État] TOFE : le budget général, les comptes spéciaux du Trésor [...]. Le solde budgétaire primaire de base de l'État est égal aux recettes totales hors dons moins les dépenses totales (y compris les prêts nets) hors intérêts sur la dette et hors dépenses d'investissements financés sur ressources extérieures. Il est évalué sur la base des résultats de l'exécution du budget établie chaque mois dans le TOFE préparé par le Ministère en charge des finances.  2, record 27, French, - tableau%20des%20op%C3%A9rations%20financi%C3%A8res%20de%20l%27%C3%89tat

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

Trust instruments are commonly over-long; the power of investment may be succinctly stated, but a power to delegate and a power to omit to exercise a power should be included.  3, record 28, English, - power%20to%20invest

Record number: 28, Textual support number: 2 CONT

The trustees, in exercising their power to invest or apply capital money, shall(a) so far as practicable, consult the tenant for life; and(b) so far as consistent with the general interest of the settlement, give effect to his wishes.  4, record 28, English, - power%20to%20invest

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Pouvoir d'investir [...] Le curateur public peut placer les sommes qu'il détient, autres que les sommes assujetties à une fiducie explicite ou à une directive pour leur investissement, dans un fonds commun établi et maintenu en vertu du présent article.  4, record 28, French, - pouvoir%20d%27investir

Record number: 28, Textual support number: 2 CONT

Le pouvoir d'investissement d'une société de bienfaisance est habituellement prévu dans les lettres patentes de la société.  5, record 28, French, - pouvoir%20d%27investir

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

... the urban world into which Mary progressively enters is typical of modern African town-life. It displays the familiar interplay between formal and informal sector markets for labour and commodities, a high degree of ethnic and linguistic pluralism, and a relative dominance of formal organizations. The last foster a general awareness of formal-sector career models, which the young urbanites especially seek to emulate. Kinship appears to offer an urban reception structure for recent migrants that patterns urban-rural relations; however, ready alternatives to kinship are offered by urban churches and by the urban workplace, each providing a non-kinship, urban reception structure and reference group which may, however, superficially be cast in the idiom of fictive kinship. Commonly men and women do not follow the same trajectories in urbanization. The town, while largely destructive or rural-based social placement, is the site of a proliferation of new forms of social placement in class terms, depending on capital formation and on socio-economic distinction.  2, record 29, English, - reception%20structure

Record number: 29, Textual support number: 2 CONT

The church does operate as a support and reception structure for urban migrants ... also to the extend of assisting them in returning to their village homes when continued urban residence has become undesirable.  3, record 29, English, - reception%20structure

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Ensemble des installations nécessaires à un public déterminé.  2, record 29, French, - structure%20d%27accueil

Record number: 29, Textual support number: 1 CONT

Écolo se prononce clairement sur une approche globale des questions d'immigration et d'asile politique, fondée sur le respect des droits et des personnes. Écolo propose : - de susciter et de valoriser la participation des personnes immigrées à la vie associative. - de prévoir une structure d'accueil pour les personnes en difficulté. - de prendre des contacts avec des représentantes des communautés immigrées de la Commune en vue de soutenir leurs projets d'intégration sociale et scolaire et de promouvoir parmi la population de souche belge, notamment dans les écoles, une meilleur connaissance des cultures représentées dans la Commune (journées interculturelles).  3, record 29, French, - structure%20d%27accueil

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

Every company limited by shares or by guarantee and having a share capital shall hold a general meeting of the members of the company between one and three months from the date from which the company is authorised to commence business. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 30, English, - statutory%20meeting

Record number: 30, Textual support number: 1 CONT

... the statutory meeting in England ... must be held to receive and adopt the notary’s attestation that capital has been subscribed ... to appoint directors and auditors and to approve the articles of association.  3, record 30, English, - statutory%20meeting

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

--réunion de tous les souscripteurs d'une société anonyme en voie de formation, lorsqu'elle fait appel publiquement à l'épargne.  1, record 30, French, - assembl%C3%A9e%20g%C3%A9n%C3%A9rale%20constitutive

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

A general hypothesis that security prices always fully reflect all publicly available information concerning traded securities. In efficient capital markets, security prices adjust rapidly and unbiasedly to any newly released information.  4, record 31, English, - efficient%20market%20hypothesis

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Hypothèse selon laquelle le marché des valeurs mobilières (et donc le cours des titres) tient compte de toutes les informations disponibles et réagit presque instantanément et d'une façon objective à toute nouvelle information, qu'elle soit donnée dans le corps même des états financiers (ou comptes), par voie de notes ou d'annexes, ou ailleurs que dans les documents comptables.  2, record 31, French, - hypoth%C3%A8se%20de%20l%27efficience%20du%20march%C3%A9%20des%20capitaux

Record 31,  Textual support,  Spanish

Record number: 31, Textual support number: 1 OBS

Se cumple cuando los inversores pueden acceder fácilmente a información relevante, y cuando los costes para operar en el mercado son bajos y no hay ningún operador que lo domine. En esa situación, los precios de las acciones o títulos ya reflejan (descuentan) toda la información disponible.  1, record 31, Spanish, - hip%C3%B3tesis%20de%20mercados%20eficientes

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

In companies, a legal act by which a company's share capital is increased, subject to the approval of the board of directors and general shareholders meeting, by issuing new shares or by increasing nominal value.  3, record 32, English, - capital%20increase

Record number: 32, Textual support number: 1 OBS

capital increase; increase of share capital: terms and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 32, English, - capital%20increase

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Dans les sociétés commerciales, après approbation du Conseil d'administration et de l'Assemblée générale des actionnaires, acte juridique selon lequel est effectuée une augmentation du capital social de l'entreprise, soit par l'émission de nouvelles actions soit par l'augmentation de leur valeur nominale. Il doit constituer un acte authentique et s'inscrire dans le Registre du commerce.  4, record 32, French, - augmentation%20de%20capital

Record number: 32, Textual support number: 1 OBS

augmentation du capital : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  5, record 32, French, - augmentation%20de%20capital

Record 32,  Textual support,  Spanish

Record number: 32, Textual support number: 1 DEF

En las sociedades mercantiles, acto jurídico por el cual, previa aprobación del consejo de administración y la Junta General de accionistas, se lleva a cabo un aumento en el capital social de la empresa bien con la emisión de nuevas acciones o aumentando el valor nominal de ellas. Debe realizarse en escritura pública e inscribirse en el Registro Mercantil.  3, record 32, Spanish, - ampliaci%C3%B3n%20de%20capital

Record number: 32, Textual support number: 1 OBS

ampliación de capital: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 32, Spanish, - ampliaci%C3%B3n%20de%20capital

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Adjustments to M2+ include continuity adjustments as well as credit union and caisse populaire share capital, less the sum of Receiver General deposits at trust and mortgage loan companies, trust and mortgage loan company holdings of currency and demand and notice deposits with other deposit-taking institutions, and credit union and caisse populaire holdings of currency and demand and notice deposits with other deposit-taking institutions(other than provincial centrals and federations).  1, record 33, English, - adjustment%20to%20M2

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Les ajustements à M2+ englobent les corrections de continuité, le capital social des caisses populaires et des credit unions, déduction faite des dépôts du Receveur général dans les sociétés de fiducie ou de prêt hypothécaire, des avoirs en numéraire et dépôts à vue ou à préavis de ces dernières dans d'autres institutions de dépôt et des avoirs en numéraire et dépôts à vue ou à préavis détenus par les caisses populaires et les credit unions dans des institutions de dépôt autres que les centrales ou les fédérations provinciales.  1, record 33, French, - ajustement%20%C3%A0%20M2

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Net capital expenditures comprise a government's final capital expenditure(i. e. gross fixed capital formation, plus net purchases of land and intangible assets, plus changes in stocks) and net capital transfers paid(i. e. investment grants, plus unrequited transfers paid by the general government to finance specific items of gross fixed capital formation by other sectors, minus capital taxes and other capital transfers received by the general government).  1, record 34, English, - net%20capital%20expenditure

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Les dépenses nettes en capital incluent les dépenses finales en capital des administrations publiques (c'est-à-dire la formation brute de capital fixe, plus les achats nets de terrains et d'actifs incorporels et les variations de stocks) et les transferts nets en capital versés (c'est-à-dire les aides à l'investissement, plus les transferts sans contrepartie versés par les administrations publiques, destinés à financer les opérations expressément désignées de formation brute de capital fixe par d'autres secteurs, moins les impôts en capital et autres transferts en capital perçus par les administrations publiques).  1, record 34, French, - d%C3%A9pense%20nette%20en%20capital

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

Tax imposed either annually(annual net wealth tax) or at death(gift and inheritance or estate tax) on the net value of assets. Property taxes levied by provincial or municipal governments are a form of wealth taxation in Canada. With the general exception of a taxpayer's principal residence, capital gains tax is assessed on the increase in value of assets upon the death of a taxpayer.  1, record 35, English, - net%20wealth%20tax

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

Impôt appliqué soit chaque année (impôt annuel sur le patrimoine net), soit au décès (impôt successoral) sur la valeur nette des actifs d'une personne. Les impôts fonciers prélevés par les administrations provinciales et municipales représentent une forme d'impôt sur la richesse au Canada. l'exception générale de la résidence principale du contribuable, l'impôt sur les gains en capital s'applique à l'augmentation de valeur des actifs d'un contribuable, constatée au moment de son décès.  1, record 35, French, - imp%C3%B4t%20sur%20le%20patrimoine%20net

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

System of accounting criteria and ratios created in Spain in 1973 and modified several times since.  1, record 36, English, - General%20Chart%20of%20Accounts

Record number: 36, Textual support number: 1 OBS

General Chart of Accounts : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 36, English, - General%20Chart%20of%20Accounts

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Système de comptes, de critères et de relations comptables structuré en Espagne en 1973 et qui a fait l'objet de modifications successives. Toutes les entreprises espagnoles y ont adhérées progressivement pour garantir l'homogénéité et la compréhension de l'information offerte. Le système espagnol est basé sur le modèle français, et il a une classification décimale avec dix grands groupes de comptes.  1, record 36, French, - Plan%20comptable%20g%C3%A9n%C3%A9ral

Record number: 36, Textual support number: 1 OBS

Plan comptable général : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 36, French, - Plan%20comptable%20g%C3%A9n%C3%A9ral

Record 36,  Textual support,  Spanish

Record number: 36, Textual support number: 1 DEF

Sistema de cuentas, criterios y relaciones contables estructurado en España en 1973 y que ha sido objeto de sucesivas modificaciones. A él se han ido adhiriendo todas las empresas nacionales para asegurar la homogeneidad y la comprensión de la información ofrecida. Se basa en el modelo francés, y tiene una clasificación decimal con diez grandes grupos de cuentas.  1, record 36, Spanish, - Plan%20General%20de%20Contabilidad

Record number: 36, Textual support number: 1 OBS

Plan General de Contabilidad; PGC: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 36, Spanish, - Plan%20General%20de%20Contabilidad

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

Originally Fraktur was the German name for Black letter (and still is). The term Fraktur is now currently used in English to designate a letter belonging to the family of Fraktur types.  2, record 37, English, - Fraktur

Record number: 37, Textual support number: 2 OBS

The term "fraktur"(without a capital "f") has another, more general, meaning, i. e. a German black-letter typeface style.  2, record 37, English, - Fraktur

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

Nom propre désignant un caractère allemand en particulier (de style gothique) appartenant à la famille des Fractures.  2, record 37, French, - Fracture

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

Adopted at the 2nd General Assembly of the Union of Ibero-American Capital Cities;(UCCI), held in Mexico, April 1985.  1, record 38, English, - Universal%20Charter%20of%20the%20Rights%20of%20Residents%20of%20Municipalities

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 OBS

Capital cost allowance represents the depreciation of fixed assets over a number of accounting periods. When a contractor plans the acquisition of specialized capital equipment to undertake a government contract, the government may promise him full recovery of the relevant capital cost through a guarantee or continued work or granting of accelerated depreciation. The General Conditions provide for appropriate recovery of capital costs in the event of termination by the Crown.  2, record 39, English, - capital%20cost%20recovery

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Indemnité qui représente l'amortissement d'immobilisation au cours d'un certain nombre de périodes comptables. L'entrepreneur qui projette l'acquisition de biens d'équipement spécialisés en vue d'exécuter un marché de l'État peut se voir promettre, par ce dernier, des commandes continues ou des privilèges d'amortissement accéléré qui lui permettent de recouvrer intégralement son investissement. Les conditions générales assurent le recouvrement d'investissement approprié dans le cas d'une annulation par la Couronne.  1, record 39, French, - recouvrement%20d%27investissement

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

A second general mechanism to lower the cost of capital is to reduce the level of corporate income tax. Australia has adopted a variation of this approach by eliminating the double taxation of dividends through its policy of dividend imputation. Under dividend imputation, an individual taxpayer may impute the corporate taxes already paid by a company paying him a dividend in determining his own taxes on that dividend.  1, record 40, English, - dividend%20imputation

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

... the inspector general of banks has become increasingly concerned about the potential growth of unrealized "phantom capital" from over-accumulations of deferred tax savings on tax-allowable appropriations that have yet to be recovered for tax purposes.  2, record 41, English, - phantom%20capital

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

Table 14 presents the Bank's base capital, base capital equivalent, and adjusted total capital ratios, utilizing guidelines developed by the Office of the Inspector General of Banks. Base capital... includes those elements of capital funds which are permanent, subordinate to other creditors and are free of mandatory fixed charges against earnings. Supplementary capital... includes those instruments such as debentures and redeemable preferred shares... the adjusted total capital(base plus supplementary capital) ratio increased from 5. 0% in 1984 to 5. 3% in 1985.  2, record 42, English, - adjusted%20total%20capital%20ratio

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Le tableau 14 présente les ratios du capital de base, de l'équivalent du capital de base et du capital total redressé de la Banque, calculés selon les directives établies par le service de l'Inspecteur général des banques. Le capital de base (...) comprend les éléments du capital qui sont permanents et subordonnés aux autres créanciers, et libres de toute imputation obligatoire fixe aux bénéfices. Le capital supplémentaire (...) se compose de titres tels que des débentures bancaires et des actions privilégiées rachetables (...) le capital total redressé (capital de base plus capital supplémentaire) atteignait 5.3%, contre 5.0% en 1984.  2, record 42, French, - ratio%20du%20capital%20total%20redress%C3%A9

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

Some [business-type] activities, however, receive significant operating subsidies, capital grants or dedicated taxes from the general government...  1, record 43, English, - dedicated%20tax

Record 43,  Textual support,  French

Record 43,  Textual support,  Spanish