TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The retention of profits of the company in an account so named, for the purposes or expansion of the financial strengthening of the balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 1, English, - general%20reserve

Record number: 1, Textual support number: 1 CONT

There are three... less recent modifications to the strict cash basis of accounting.... from time to time a general reserve for possible losses on loans, advances and other assets is created by a lump-sum charge to budgetary expenditure.  3, record 1, English, - general%20reserve

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Réserves : Part du bénéfice de la société non distribuée aux actionnaires et inscrite au passif du bilan. On distingue : [...] la réserve générale, qui permet de mettre de côté une partie des bénéfices en année de prospérité afin de les distribuer en année moins favorable [...]  2, record 1, French, - r%C3%A9serve%20g%C3%A9n%C3%A9rale

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

general fund expenditure account : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 2, English, - general%20fund%20expenditure%20account

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

compte général de dépenses : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 2, French, - compte%20g%C3%A9n%C3%A9ral%20de%20d%C3%A9penses

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

general account expenditure : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 3, English, - general%20account%20expenditure

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

budget général de l'administration centrale; dépenses générales de l'administration centrale : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 3, French, - budget%20g%C3%A9n%C3%A9ral%20de%20l%27administration%20centrale

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

There is a general average act where an extraordinary sacrifice or expenditure is intentionally and reasonably made or incurred in time of peril for the purpose of preserving the property imperilled in the common adventure.  1, record 4, English, - general%20average%20act

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Il y a fait d'avarie commune lorsqu'un sacrifice ou une dépense extraordinaire est volontairement et raisonnablement consenti à un moment périlleux dans le but de préserver les biens en péril impliqués dans le voyage.  1, record 4, French, - fait%20d%27avarie%20commune

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

... a loss reasonably, proximately and directly caused by or consequential on a General Average act ...  2, record 5, English, - general%20average%20loss

Record number: 5, Textual support number: 1 CONT

Such expenses, when properly incurred, may be recovered as particular charges or as a general average loss, according to the circumstances under which they were incurred.  3, record 5, English, - general%20average%20loss

Record number: 5, Textual support number: 1 OBS

There is a General Average act when and only when any extraordinary sacrifice or expenditure is reasonably and intentionally made or incurred for the common safety in time of peril for the purpose of preserving from peril the property.  2, record 5, English, - general%20average%20loss

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Owner’s interest acquired in an outside party by providing equity capital.  2, record 6, English, - investment

Record number: 6, Textual support number: 1 CONT

Expenditure may also include charges related to the allowance for valuation of loans, investments, and advances, the allowances for general contingencies, the allowance for borrowings of agent enterprise Crown corporations, and other accounts payable and allowances.  3, record 6, English, - investment

Record number: 6, Textual support number: 1 OBS

Investment by the Government of Canada, in the expression "loans, investments and advances".  2, record 6, English, - investment

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Participation de l'État dans le capital d'un tiers par l'apport de fonds propres.  1, record 6, French, - placement

Record number: 6, Textual support number: 1 CONT

Les dépenses peuvent comprendre les imputations reliées à la provision pour évaluation des prêts, [placements] et avances, aux provisions pour éventualités générales, à la provision pour les emprunts des sociétés d'État mandataires dites «entreprises», ainsi qu'à d'autres types de créditeurs et de provisions.  3, record 6, French, - placement

Record number: 6, Textual support number: 1 OBS

Terme adopté par le Comité de terminologie des finances publiques dans l'expression «prêts, placements et avances».  1, record 6, French, - placement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

A task force has been established to recommend how best to organize the Treasury Board Secretariat's Expenditure Management Sector and the Deputy Comptroller General.  1, record 7, English, - Task%20Force%20on%20Restructuring%20to%20Support%20the%20Management%20Board

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

On a constitué un groupe de travail chargé de formuler des recommandations quant à la meilleure organisation possible du Secteur de la gestion des dépenses, des secteurs des programmes et du sous-contrôleur général du Secrétariat du Conseil du Trésor.  1, record 7, French, - Groupe%20de%20travail%20sur%20la%20restructuration%20n%C3%A9cessaire%20au%20soutien%20du%20concept%20de%20Conseil%20de%20gestion

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

PWGSC' s raison d’être is to ensure optimum value to government and Canadians in the provision of common, central and shared government services. We provide these services through a single program, for which Parliament provides funding-the Government Services Program. The PWGSC Expenditure Summary for 2005-08 presents the expenditures for PWGSC(i. e. Government Services Program) by our seven key government services. These services are : Real Property; Acquisition; Information Technology; Receiver General and Compensation; Government Information; Business Integration; and Special Operating Agencies.  2, record 8, English, - Government%20Services%20Program

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Le ministère de Travaux publics et Services gouvernementaux Canada a pour mission d'offrir la meilleure valeur possible au gouvernement et à la population canadienne en fournissant des services communs, centraux et partagés. Il offre ces services par le biais d'un seul programme, financé par le Parlement : le Programme des services gouvernementaux. Le Résumé des dépenses de TPSGC de 2005 à 2008 fait état des dépenses du Ministère (c'est-à-dire dans le cadre du Programme des services gouvernementaux) engagées par nos sept services gouvernementaux clés, soit : Biens immobiliers, Approvisionnements, Technologie de l'information, Receveur général et rémunération, Services d'information du gouvernement, Intégration des affaires et Organismes de service spéciaux.  2, record 8, French, - Programme%20des%20services%20gouvernementaux

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, 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 9, English, - government%20financial%20operations%20table

Record 9,  Textual support,  French

Record number: 9, 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 9, French, - tableau%20des%20op%C3%A9rations%20financi%C3%A8res%20de%20l%27%C3%89tat

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Final consumption expenditure by government comprises two main categories with respect to who has produced the consumption goods and services.(a) Expenditure on individual services(e. g. education and health) and collective services(e. g. general administration and defense) produced by government itself that are supplied free or at prices that are not economically significant(other non-market output). By convention, such output is recorded as final consumption expenditure by government.(b) Expenditure on consumption goods and services purchased by government from market producers and supplied directly to households without further processing i. e. as social benefits in kind.  2, record 10, English, - government%20final%20consumption%20expenditure

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

La dépense de consommation finale recouvre les dépenses consacrées par les unités institutionnelles résidentes à l'acquisition de biens ou de services qui ont été utilisés pour la satisfaction directe des besoins individuels ou collectifs des membres de la communauté.  1, record 10, French, - d%C3%A9pense%20de%20consommation%20finale

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, 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 11, English, - net%20capital%20expenditure

Record 11,  Textual support,  French

Record number: 11, 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 11, French, - d%C3%A9pense%20nette%20en%20capital

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Budgetary transactions : are in general terms those related to revenue and expenditure items which enter into the calculation of the annual surplus or deficit.  1, record 12, English, - revenue%20and%20expenditure%20items

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Les opérations budgétaires désignent, en somme, les recettes et les dépenses qui entrent dans le calcul de l'excédent ou du déficit annuel.  1, record 12, French, - recettes%20et%20d%C3%A9penses

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Expenditure may include charges related to the allowance for valuation of loans, investments, and advances, the allowances for general contingencies, the allowance for borrowings of agent enterprise Crown corporations, and other accounts payable and allowances.  1, record 13, English, - valuation%20of%20loans

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Les dépenses peuvent comprendre les imputations reliées à la provision pour évaluation des prêts, dotations en capital et avances, aux provisions pour éventualités générales, à la provision pour les emprunts des sociétés d'État mandataires dites «entreprises», ainsi qu'à d'autres types de créditeurs et de provisions.  1, record 13, French, - %C3%A9valuation%20des%20pr%C3%AAts

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

General Ledger : Collection and control of the financial data(cash and accrual) attributed to appropriations and the Supply Revolving Fund in the Supply and Services program to produce a Corporate Balance Sheet and a Revenue and Expenditure Statement which are also used to report to Public Accounts.  1, record 14, English, - revenue%20and%20expenditure%20statement

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

General reporting category identifies a grouping of resource-related transactions(e. g. by expenditure) for a specific purpose, such as an exercise, courses, posting and special projects.  3, record 15, English, - general%20reporting%20category

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Source : page 21 de la mise à jour du 1er avril 1986 du chapitre 45 du FAM (Financial Administration Manual) du ministère de la Défense nationale.  1, record 15, French, - cat%C3%A9gorie%20de%20rapport%20g%C3%A9n%C3%A9ral

Record 15,  Textual support,  Spanish