TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

An ex gratia payment is a voluntary payment made... by an organization to an individual for damages or claims.... There is no legal liability for the organization to make such a payment. Different from legally enforced payments, ex gratia payments are made with an expression of goodwill.  3, record 1, English, - ex%20gratia%20payment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Paiement ex gratia désigne un paiement effectué lorsqu'il n'y a aucune obligation légale, mais que l'obligation morale justifie le paiement.  4, record 1, French, - paiement%20%C3%A0%20titre%20gracieux

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

[Pago] que efectúa el asegurador sin estar obligado a hacerlo a tenor del contrato de seguro.  1, record 1, Spanish, - pago%20%5C%22ex%2Dgratia%5C%22

Record number: 1, Textual support number: 1 OBS

Normalmente se persigue con ello evitar los gastos excesivos que se producirían al tener que demostrar judicialmente, o de modo análogo, la improcedencia de dicho pago, cuyo importe no compensaría la cuantía de aquellos gastos.  1, record 1, Spanish, - pago%20%5C%22ex%2Dgratia%5C%22

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Characterized by the belief(especially when viewed as irrational) in the goodwill of others or the pervasiveness of serendipity.  1, record 2, English, - pronoid

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A person who is convinced of the goodwill of others towards himself or herself, or of the pervasiveness of serendipity, [especially] to an extent viewed as irrational.  1, record 3, English, - pronoid

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A capital asset that lacks physical substance, e. g. goodwill, patents, copyrights, trademarks, leaseholds, mineral rights.  2, record 4, English, - intangible%20asset

Record number: 4, Textual support number: 1 OBS

Compare with "tangible asset".  3, record 4, English, - intangible%20asset

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Valeur immobilisée qui n'a pas d'existence physique, par exemple les brevets d'invention, les droits d'auteur, les marques de commerce, les droits miniers, les procédés secrets de fabrication, les frais de premier établissement, les frais de développement capitalisés et l'écart d'acquisition.  3, record 4, French, - immobilisation%20incorporelle

Record number: 4, Textual support number: 1 OBS

En droit, il existe des biens immatériels, par exemple les créances et les titres, qui ne constituent pas en comptabilité des éléments d'actif incorporel. En Belgique, les frais de premier établissement ne constituent pas des immobilisations incorporelles et ils doivent faire l'objet d'une rubrique distincte dans le bilan.  3, record 4, French, - immobilisation%20incorporelle

Record number: 4, Textual support number: 2 OBS

immobilisation incorporelle : terme retenu par la Commission de terminologie et de néologie économique et financière du gouvernement français.  5, record 4, French, - immobilisation%20incorporelle

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Activo cuyo valor reside en los derechos que su posesión confiere al propietario, y que no representa una reclamación contra un individuo o un negocio. Ejemplo de activos intangibles en el balance son los derechos de propiedad literaria, los arrendamientos, las mejoras a los arrendamientos, las franquicias, las patentes, las marcas de fábrica, las fórmulas, las licencias, los gastos de organización y el crédito mercantil.  1, record 4, Spanish, - activo%20intangible

Record number: 4, Textual support number: 1 OBS

activo inmaterial: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 4, Spanish, - activo%20intangible

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

... goodwill is the portion of the purchase price that is higher than the sum of the net fair value of all of the assets purchased in the acquisition and the liabilities assumed in the process. The value of a company's brand name, solid customer base, good customer relations, good employee relations, and proprietary technology represent some reasons why goodwill exists.  6, record 5, English, - goodwill

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

[...] excédent du prix d'acquisition d'une entreprise sur la juste valeur comptable de l'actif net identifiable de cette dernière.  5, record 5, French, - %C3%A9cart%20d%27acquisition

Record number: 5, Textual support number: 1 OBS

écart d'acquisition : terme à utiliser dans les états financiers d'entreprises à capital fermé. Ces entreprises doivent appliquer les Normes comptables pour les entreprises à capital fermé (principes comptables pour les petites et moyennes entreprises du Canada).  6, record 5, French, - %C3%A9cart%20d%27acquisition

Record number: 5, Textual support number: 2 OBS

goodwill : terme à utiliser dans les états financiers d'entreprises qui ont une obligation publique de rendre des comptes. Ces entreprises doivent appliquer les Normes internationales d'information financière.  6, record 5, French, - %C3%A9cart%20d%27acquisition

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Porción adicional pagada por una compañía principal (o matriz) o una compañía tenedora (o controladora) de acciones, por su inversión en una subsidiaria, atribuible al poder de ganancia o a otro valor intangible no registrado en los libros de la subsidiaria, algunas veces llamado crédito mercantil consolidado.  1, record 5, Spanish, - excedente%20de%20consolidaci%C3%B3n

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A formal or informal interview conducted with an outgoing staff member in order to promote goodwill and ascertain why the employee is leaving.  3, record 6, English, - exit%20interview

Record number: 6, Textual support number: 1 OBS

An exit interview covers issues such as operations, managerial style, workplace ethics, morale, and health and safety issues.  4, record 6, English, - exit%20interview

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Une entrevue de départ porte sur les activités, la philosophie de gestion et les principes éthiques de l'organisation ainsi que sur des questions touchant au moral, à la santé et à la sécurité des employés.  3, record 6, French, - entrevue%20de%20d%C3%A9part

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 DEF

Entrevista que realiza el departamento de recursos humanos a un empleado que deja la organización con el ánimo de detectar los problemas que esa persona ha encontrado y que puede exteriorizar mejor una vez que ya ha decidido irse.  1, record 6, Spanish, - entrevista%20de%20salida

Record number: 6, Textual support number: 1 OBS

entrevista de salida: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 6, Spanish, - entrevista%20de%20salida

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

[The] Ottawa Japanese Community Association is a non-profit organization, which was established in 1976. ... The OJCA is a member organization of [the] National Association of Japanese Canadians (NAJC) ...  1, record 7, English, - Ottawa%20Japanese%20Community%20Association

Record number: 7, Textual support number: 2 OBS

OJCA Mandates : to encourage a greater participation by members of the Japanese and Japanese Canadian communities in the Ottawa area in matters of citizenship; to strive to maintain [their] cultural heritage; to share with the larger community those aspects of [their] cultural heritage which will be of interest to them; [and] to promote and develop friendship, goodwill, and better understanding amongst the Japanese and Japanese Canadian communities, and others interested, through a program of cultural, educational, social, and recreational activities.  1, record 7, English, - Ottawa%20Japanese%20Community%20Association

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

A small local charitable organization founded in 1922.  2, record 8, English, - Rotary%20Club%20of%20Stratford

Record number: 8, Textual support number: 2 OBS

Stratford's Rotary Club has been meeting locally for over 90 years, and is a dynamic group of business and community leaders that come together to make a difference to our community and abroad. [This club is] part of an international family of 1. 2 million members belonging to one of 34, 000 clubs located in almost every country of the world. The mission of Rotary International is to provide service to others, promote integrity, and advance world understanding, goodwill, and peace through its fellowship of business, professional, and community leaders.  1, record 8, English, - Rotary%20Club%20of%20Stratford

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

goodwill advertising : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 9, English, - goodwill%20advertising

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

publicité de notoriété : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 9, French, - publicit%C3%A9%20de%20notori%C3%A9t%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

The Canadian Micro-Mineral Association(CMMA) is... a fellowship of persons whose aims are "to promote education and interest in micromineralogy" and "to encourage fellowship and goodwill among its members. "  2, record 10, English, - Canadian%20Micro%2DMineral%20Association

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

... when drafting either a unit franchise agreement or territorial development agreement it is essential that the agreement spell out... the nature of the relationship between the parties, the obligations of the franchise, the services to be provided by the franchisor, the allocation of the cost of those services between the parties, the fees and other contributions to be paid by the franchisee during the term of the relationship, the grounds of termination, the effects flowing from termination, the treatment of goodwill and the restrictions on alienation of both the franchise and the underlying assets.  1, record 11, English, - unit%20franchise%20agreement

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

The practice of using “parking pages” with “pay-per-click” remuneration, paid to whomever, has been singled out as a non-bona fide practice where the intent was simply to capitalize on the goodwill of a popular trademark...  1, record 12, English, - non%2Dbona%20fide%20practice

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Les niveaux de preuve sont excessifs pour démontrer la mauvaise foi (doit faire preuve de mauvaise foi spécifique) et un patron ou une pratique de mauvaise foi (doit prouver un patron de pratique substantiel par des preuves claires et convaincantes.  1, record 12, French, - pratique%20de%20mauvaise%20foi

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Source of wealth with continuing benefit for future periods, expressed, for accounting purposes, in terms of its cost, or other value, such as current or replacement cost and reflected in a balance sheet.  2, record 13, English, - asset

Record number: 13, Textual support number: 1 OBS

Examples are cash, investments, claims against others(receivables), materials, supplies, goods in process of manufacture or held for sale, land, buildings, machinery, tools and other plant assets, prepaid expenses, purchased goodwill, patents, and trademarks.  2, record 13, English, - asset

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

De façon générale, bien, créance ou autre valeur appartenant en propre à une personne physique ou morale.  4, record 13, French, - actif

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 DEF

[...] total de los bienes materiales, créditos y derechos de una persona, de una sociedad, de una corporación, de una asociación, de una sucesión o de una empresa cualquiera.  4, record 13, Spanish, - activo

Record number: 13, Textual support number: 1 CONT

[...] activos están en la forma de terreno, planta, inventarios de equipo, gastos pagados con anticipación, efectivo, cuentas por cobrar, etc.  3, record 13, Spanish, - activo

Record number: 13, Textual support number: 1 OBS

A menudo, se usa la forma plural para este concepto.  5, record 13, Spanish, - activo

Record number: 13, Textual support number: 2 OBS

El término valor patrimonial se utilisa más en la forma plural.  3, record 13, Spanish, - activo

Record number: 13, Textual support number: 3 OBS

Reproducido del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.  6, record 13, Spanish, - activo

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

For the first time the Korean goodwill mission was led by [a general] visited Sudan in April 1957 and followed by [eight] goodwill missions.  1, record 14, English, - goodwill%20mission

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

[...] le chef de cette mission de bonne volonté s'est félicité des contacts pris et à prendre au cours de ce voyage à la fois sur le continent et dans l’île, précisant que de bons rapports entre Washington et Pékin facilitent les relations interchinoises dans le détroit.  1, record 14, French, - mission%20de%20bonne%20volont%C3%A9

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

The mission of the Association is to advance the welfare of the spice trade and its commonly associated lines in Canada and to foster and promote a feeling of fellowship and goodwill among its members.  3, record 15, English, - Canadian%20Spice%20Association

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

An unrecorded intangible asset of a business when the business has value to a prospective purchaser in excess of the sum of its net identifiable assets.  2, record 16, English, - goodwill

Record number: 16, Textual support number: 1 OBS

Goodwill is frequently related to factors such as a favourable record of management performance or relations with customers, employees or creditors. The prospective purchaser anticipates earning power in excess of that attributable to net identifiable assets.  2, record 16, English, - goodwill

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Excédent de la valeur globale d'une entreprise à une date donnée, sur la juste valeur attribuée aux éléments identifiables de son actif net à cette date.  1, record 16, French, - survaleur

Record number: 16, Textual support number: 1 CONT

La survaleur est un élément d'actif incorporel qui tire sa source des bonnes relations de l'entreprise avec ses clients, de la qualité de ses ressources humaines, d'un emplacement favorable, de sa réputation et de nombreux autres facteurs qui permettent à l'entreprise de réaliser des bénéfices supérieurs à la normale.  1, record 16, French, - survaleur

Record number: 16, Textual support number: 1 OBS

Au Canada, on a longtemps utilisé le terme «achalandage» pour rendre le terme anglais «goodwill» même si, par définition, l'achalandage ne désigne que l'ensemble de la clientèle attirée par l'emplacement d'une entreprise.  1, record 16, French, - survaleur

Record number: 16, Textual support number: 2 OBS

L'expression «fonds commercial» est la seule retenue par le référentiel comptable français.  1, record 16, French, - survaleur

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 DEF

Conjunto de bienes inmateriales, tales como clientela, nombre o razón social y otros de naturaleza análoga, que implican valor para una empresa.  1, record 16, Spanish, - fondo%20de%20comercio

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

The Goodwill Games were an international sports competition, created by Ted Turner in reaction to the political troubles surrounding the Olympics of the 1980s. The 1979 invasion of Afghanistan caused the USA and other Western countries to boycott the 1980 Olympics, an act reciprocated when the Soviet Bloc boycotted the 1984 Los Angeles Olympics.  2, record 17, English, - Goodwill%20Games

Record number: 17, Textual support number: 2 OBS

After 16 years, encompassing five Summer and one Winter Goodwill Games that included nearly 20, 000 athletes from 100 countries, dozens of world records and countless memories, the Goodwill Games have ceased operations. The brainchild of founder Ted Turner, the Goodwill Games began in 1986 in the host city of Moscow, Russia as a way to ease tensions during the Cold War through friendly athletic competition between nations. With the end of the Cold War, the Games’ focus shifted toward youth initiatives. Using sports as a way to better young peoples lives, the Goodwill Games raised millions of dollars for charity.  3, record 17, English, - Goodwill%20Games

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

One who promotes rapport and goodwill between a person, firm, or institution and other persons, special publics, or the community at large.  4, record 18, English, - public%20relations%20officer

Record number: 18, Textual support number: 1 OBS

public relations officer: In the National Occupational Classification (NOC), an official occupational title in Group 5124 - Professional Occupations in Public Relations and Communications.  5, record 18, English, - public%20relations%20officer

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Personne chargée de créer un climat de confiance dans le personnel [...] et dans le public en vue de soutenir l'activité de l'entreprise et d'en favoriser le développement.  4, record 18, French, - relationniste

Record number: 18, Textual support number: 1 CONT

Il s'agit d'une étape cruciale [...], a commenté la relationniste de Canadair [...], dans une entrevue téléphonique à la Presse.  5, record 18, French, - relationniste

Record number: 18, Textual support number: 1 OBS

relationniste : néologisme de forme dérivé du mot «relation» par addition du suffixe «iste».  6, record 18, French, - relationniste

Record number: 18, Textual support number: 2 OBS

agent de relations publiques: terme employé dans un organigramme de Développement des ressources humaines et Immigration.  7, record 18, French, - relationniste

Record number: 18, Textual support number: 3 OBS

relationniste : Dans la Classification nationale des professions (CNP), titre de profession officiel dans le Groupe 5124 - Professionnels/professionnelles des relations publiques et des communications.  8, record 18, French, - relationniste

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

Showing goodwill, support to employees; favourable to employees; refers to businesses who treat their employees favourably.  2, record 19, English, - employee%2Dfriendly

Record number: 19, Textual support number: 1 CONT

... the total number of people entering the labor market is expected to drop, and companies will have to either find more appealing ways to attract and keep employees or use fewer people. Firms that do not adopt more employee-friendly conditions risk losing staff to competitors.  1, record 19, English, - employee%2Dfriendly

Record number: 19, Textual support number: 1 OBS

This is an example of composition. This term is made up of the words : employee(noun, a person who is hired to work for another or for a business, firm, etc., in return for payment) and friendly(adjective, favourable, showing or expressing liking, goodwill, or trust)(Collins). Employee-friendly is based on the structure of the term, user friendly(adjective, of a computer system, easily operated and understood by means of a straightforward guide in jargon-free language).  2, record 19, English, - employee%2Dfriendly

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Goodwill. A good relationship, as of a business with its customers or a nation with other nations.  3, record 20, English, - custom%20base

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Ensemble des clients attirés par un établissement commercial.  3, record 20, French, - client%C3%A8le

Record number: 20, Textual support number: 1 CONT

Une clientèle acquise est un actif incorporel.  3, record 20, French, - client%C3%A8le

Record number: 20, Textual support number: 1 OBS

Au Canada, on utilise souvent le terme «achalandage» pour rendre le terme anglais "goodwill" même si, par définition, l’achandage ne désigne que l’ensemble de la clientèle attirée par l’emplacement d’une entreprise.  4, record 20, French, - client%C3%A8le

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

A property that is a "right" rather than a physical object. Examples include goodwill, trademarks, copyrights and franchises.  1, record 21, English, - intangible%20personal%20property

Record number: 21, Textual support number: 1 OBS

Compare: tangible personal property; real property; service.  1, record 21, English, - intangible%20personal%20property

Record number: 21, Textual support number: 2 OBS

Goods and services tax.  2, record 21, English, - intangible%20personal%20property

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

S'entend généralement d'un bien qui constitue un «droit», plutôt qu'un objet matériel. À titre d'exemple, mentionnons l'achalandage, les marques de commerce, les droits d'auteur et les franchises.  1, record 21, French, - bien%20meuble%20incorporel

Record number: 21, Textual support number: 1 OBS

Voir bien meuble corporel, immeuble et service.  1, record 21, French, - bien%20meuble%20incorporel

Record number: 21, Textual support number: 2 OBS

Terminologie utilisée dans la documentation traitant de la taxe sur les produits et services.  3, record 21, French, - bien%20meuble%20incorporel

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A function of a marketing department concerned with maintaining the goodwill of customers through the provision of free technical assistance connected with the use of the company's products.  4, record 22, English, - customer%20service

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Ensemble d'opérations de service effectuées par le fournisseur (généralement à ses frais) après la conclusion de la vente et dont l'objet est de faciliter au client l'usage, l'entretien et la réparation du bien qu'il a acheté.  3, record 22, French, - service%20apr%C3%A8s%2Dvente

Record number: 22, Textual support number: 1 CONT

La maison Chabot se distingue par la qualité de son service après-vente. L'après-vente fait partie de l'image de marque de la maison Chabot.  4, record 22, French, - service%20apr%C3%A8s%2Dvente

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Goodwill can arise in two different ways : 1) It can be internally generated or 2) it can be acquired as part of the acquisition of another company.  2, record 23, English, - internally%20generated%20goodwill

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Survaleur (ou fonds commercial) que l'entreprise a créée elle-même à son profit, par opposition à une survaleur acquise (écart d'acquisition).  1, record 23, French, - survaleur%20g%C3%A9n%C3%A9r%C3%A9e%20en%20interne

Record number: 23, Textual support number: 1 OBS

Contrairement à l'écart d'acquisition, ce type de survaleur n'est généralement pas comptabilisé.  1, record 23, French, - survaleur%20g%C3%A9n%C3%A9r%C3%A9e%20en%20interne

Record number: 23, Textual support number: 2 OBS

Terme adopté par le Conseil des normes comptables internationales.  3, record 23, French, - survaleur%20g%C3%A9n%C3%A9r%C3%A9e%20en%20interne

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

A goodwill tour is a term used to indicate a tour by someone or something famous to a series of places, with the purpose of(1) showing friendship for the places on the tour and(2) exhibiting the item or person to places visited. Goodwill tours are meant to be friendly; however, in some cases, they may be intimidating to the people or the government at the place visited. At the same time. a visit by a goodwill tour might be used as a way of "reminding" the place and government visited of a friendship previously established or assumed.  1, record 24, English, - goodwill%20tour

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Le NCSM [Navire canadien de sa Majesté] Halifax effectue actuellement une tournée de bonne entente dans la région des Grands lacs [...]  1, record 24, French, - tourn%C3%A9e%20de%20bonne%20entente

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

Acquired intangible asset. An intangible asset should be recognized apart from goodwill when(a) the asset results from contractual or other legal rights(regardless of wether those rights are transferable or separable from the acquired entreprise or from other rights and obligations) ;or(b) the asset is capable of being separated or divided from the acquired entreprise and sold, transferred, licensed, rented, or exchanged(regardless of whether there is an intent to do so).  1, record 25, English, - acquired%20intangible%20asset

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 CONT

Le critière de séparabilité signifie que l'immobilisation incorporelle acquise est susceptible d'être séparée ou dissociée de l'entreprise acquise et d'être vendue, cédée, concédée sous licence, louée ou échangée, soit individuellement, soit en association avec un contrat, un actif ou un passif lié.  1, record 25, French, - immobilisation%20incorporelle%20acquise

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

Cash net income is computed by adding back to net income the after-tax amount of amortization of goodwill and other intangibles.  1, record 26, English, - cash%20net%20income

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Résultat net correspondant aux mouvements de liquidités, soit le montant de la différence entre les produits et les charges constatés, duquel on retranche les produits qui n'ont pas donné lieu à un encaissement et auquel on rajoute les charges qui n'ont pas donné lieu à un décaissement.  1, record 26, French, - r%C3%A9sultat%20en%20tr%C3%A9sorerie

Record number: 26, Textual support number: 1 OBS

Le résultat en trésorerie correspond également au résultat net établi selon la méthode de la comptabilité de caisse, mesuré par la différence entre les encaissements et les décaissements se rapportant aux activités d'exploitation de l'entité pendant la période. Le résultat en trésorerie correspond en gros au chiffre des flux de trésorerie d'exploitation présenté dans l'état des flux de trésorerie.  1, record 26, French, - r%C3%A9sultat%20en%20tr%C3%A9sorerie

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The impairment test involves deducting the fair value of the identified tangible and intangible assets from the fair value of the reporting unit. If the remainder is less than the carrying value of goodwill, an impairment charge is recorded in the operating expense section of the income statement.  3, record 27, English, - impairment%20test

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Comparaison de la juste valeur d'un actif avec sa valeur comptable dans le but d'établir s'il y a lieu de constater une perte de valeur correspondant à l'excédent de la valeur comptable de l'actif sur sa juste valeur.  1, record 27, French, - test%20de%20d%C3%A9preciation

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

The Canada-Japan Society of Ottawa was established to promote goodwill and encourage understanding between the peoples of Canada and of Japan. The CJSO has set very high goals of friendship and mutual understanding for itself and these goals will be reached through the efforts of everyone working together.  1, record 28, English, - Canada%2DJapan%20Society%20of%20Ottawa

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

La Société Canada-Japon d'Ottawa fut établie pour promouvoir l'entente et encourager la bonne volonté entre les peuples du Canada et du Japon. La Société Canada-Japon d'Ottawa a été formée en 1979 par un groupe d'étudiants de l'École de la langue japonaise d'Ottawa qui voulaient en connaître plus au sujet du Japon, sa culture, son peuple, ses traditions et fut incorporée comme société ontarienne à but non lucratif en 1985.  1, record 28, French, - Soci%C3%A9t%C3%A9%20Canada%2DJapon%20d%27Ottawa

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

For a financial institution, the aggregate of the book values of the assets shown on its balance sheet, augmented by the carrying value of certain off-balance-sheet commitments and contingencies and, for some purposes, reduced by intangibles such as goodwill.  2, record 29, English, - total%20assets

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Pour un établissement financier, somme des valeurs comptables des éléments d'actif présentés dans son bilan, augmentée de la valeur de certains engagements hors bilan et de certains actifs éventuels et diminuée de la valeur comptable de certains éléments d'actif incorporels, par exemple le fonds commercial.  3, record 29, French, - total%20de%20l%27actif

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Assignment of trademark ... An assignment is the legal transfer of ownership of any property such as a trademark or copyright from the owner to another party, who then becomes the new owner.  2, record 30, English, - assignment%20of%20trademark

Record number: 30, Textual support number: 1 OBS

To be effective, a trademark assignment must include the transfer of the goodwill accrued in the assigned mark beyond mere assignment of the mark itself.  2, record 30, English, - assignment%20of%20trademark

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Les Membres pourront fixer les conditions de la concession de licences et de la cession de marques de fabrique ou de commerce, étant entendu que la Concession de licences obligatoires pour les marques ne sera pas autorisée et que le titulaire d'une marque de fabrique ou de commerce enregistrée aura le droit de la céder sans qu'il y ait nécessairement transfert de l'entreprise à laquelle la marque appartient.  4, record 30, French, - cession%20de%20marque%20de%20commerce

Record number: 30, Textual support number: 1 OBS

Dans les contextes qui s'appliquent seulement aux fabricants, le terme «cession de marque de fabrique» s'emploie car «marque de fabrique» désigne la marque qui est apposée par le fabricant d'un produit.  5, record 30, French, - cession%20de%20marque%20de%20commerce

Record number: 30, Textual support number: 2 OBS

Le terme général «marque» s'emploie souvent dans les textes comme forme abrégée de «marque de commerce».  5, record 30, French, - cession%20de%20marque%20de%20commerce

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

The name under which a product is commercially known.  4, record 31, English, - trade%20name

Record number: 31, Textual support number: 1 CONT

A tradename is a means of identifying a business-or its products or services-to establish goodwill. It symbolizes the business's reputation.  2, record 31, English, - trade%20name

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Nom sous lequel un produit ou un service est connu dans le commerce.  2, record 31, French, - appellation%20commerciale

Record number: 31, Textual support number: 1 CONT

Appellation commerciale : Nom générique sous lequel est connu un produit dans le commerce et qui se distingue de l'appellation scientifique [...].  3, record 31, French, - appellation%20commerciale

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

The House of Lords has set out the requirements for a passing-off action on many occasions... Lord Diplock identified five conditions... there must be(1) misrepresentation(2) by a trader in the course of trade(3) to prospective customers of his or ultimate consumers of goods or services supplied by him,(4) which is calculated to injure the business or goodwill of another trader, and(5) which causes actual damage to the business or goodwill of the trader bringing the action.  2, record 32, English, - passing%2Doff%20action

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

La cour rappelle que l'action en commercialisation trompeuse ne protège pas le produit de la demanderesse, mais plutôt l'achalandage relié à ce produit [...]  4, record 32, French, - action%20pour%20commercialisation%20trompeuse

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

It is illegal to use an unregistered trademark similar to a registered trademark. A similar unregistered trademark exists if the structure, words, pronunciation, meaning, shape, or color of the unregistered trademark is designed in such a way that it misleads or confuses the public so that they believe that the unregistered trademark is, in fact, a registered trademark.  1, record 33, English, - unregistered%20trademark

Record number: 33, Textual support number: 2 CONT

An unregistered trade mark shall not be assignable or transmissible except along with the goodwill of the business concerned.  4, record 33, English, - unregistered%20trademark

Record number: 33, Textual support number: 1 OBS

According to the Canadian dictionaries consulted, "trademark" is the preferred spelling.  5, record 33, English, - unregistered%20trademark

Record number: 33, Textual support number: 2 OBS

The general term "mark" is often used in texts as an elliptical variant of "trademark."  5, record 33, English, - unregistered%20trademark

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Une personne qui utilise une marque de commerce non déposée peut montrer au grand public qu'elle revendique les droits sur la marque en question en inscrivant le symbole «TM» à côté.  3, record 33, French, - marque%20de%20commerce%20non%20d%C3%A9pos%C3%A9e

Record number: 33, Textual support number: 1 OBS

Le terme général «marque» s'emploie souvent dans les textes comme forme abrégée de «marque de commerce».  4, record 33, French, - marque%20de%20commerce%20non%20d%C3%A9pos%C3%A9e

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Depreciation of goodwill... No person shall use a trade-mark registered by another person in a manner that is likely to have the effect of depreciating the value of the goodwill attaching thereto.  3, record 34, English, - depreciation%20of%20goodwill

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Il faut préciser que, selon la loi américaine alors en vigueur, seul le titulaire d'une marque notoire pouvait se prévaloir des dispositions relatives à la dépréciation de l'achalandage [...]  2, record 34, French, - d%C3%A9pr%C3%A9ciation%20de%20l%27achalandage

Record number: 34, Textual support number: 2 CONT

Dépréciation de l'achalandage [...] Nul ne peut employer une marque de commerce déposée par une autre personne d'une manière susceptible d'entraîner la diminution de la valeur de l'achalandage attaché à cette marque de commerce.  3, record 34, French, - d%C3%A9pr%C3%A9ciation%20de%20l%27achalandage

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

The sum of all assets having a physical form, such as cash, machinery, and real estate.  3, record 35, English, - tangible%20asset%20batching

Record number: 35, Textual support number: 1 CONT

TAB is approximately $1, 200, 000 resulting in estimated goodwill of $1, 400, 000 or 2. 7 years after-tax earnings.  1, record 35, English, - tangible%20asset%20batching

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

Valeur totale des biens corporels (comptant, équipement, terrain, etc.).  1, record 35, French, - regroupement%20des%20biens%20corporels

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

The accounts written by a company. It can be expressed in a number of ways such as "total book" of business, "book of auto business", "homeowners business," etc.  3, record 36, English, - book%20of%20business

Record number: 36, Textual support number: 1 CONT

After spending years building and growing a loyal client base, your client list-also known as your book of business or goodwill-has value. How do you determine its value and what is the best way to sell your client list at retirement?  4, record 36, English, - book%20of%20business

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Livres comptables dans lesquels est enregistré le détail de la comptabilité d'un commerçant.  2, record 36, French, - livre%20de%20commerce

Record number: 36, Textual support number: 1 CONT

Dès qu'il démarre son activité, l'entrepreneur achète les livres de commerce tels que le livre journal, le livre d'inventaire, le registre des présences [...]  3, record 36, French, - livre%20de%20commerce

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

Established in 1934, the Auctioneers’ Association of Alberta is one of the oldest established auction associations in North America. For over 60 years, the Auctioneers’ Association of Alberta has worked hard on developing a high standard of professionalism and business ethics as well as consistently creating goodwill with the people of Alberta.  1, record 37, English, - Auctioneers%27%20Association%20of%20Alberta

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

Multi-level inter-sectoral coordination and goodwill galvanized the relief efforts. Federal, provincial and municipal governments, partnered with community organizations and countless volunteers, set up shelters, provided food supplies and equipment, and made sure that everyone was taken care of.  2, record 38, English, - food%20supplies

Record number: 38, Textual support number: 1 OBS

FAO [Food and Agriculture Organization of the United Nations] has closely monitored the food supply situation in Iraq since August 1990. Field monitoring activities were strenghened and a series of on-the-spot assessments on the food and nutrition situation in the country were carried out.  3, record 38, English, - food%20supplies

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

Le FAO [Organisation des Nations Unies pour l'alimentation et l'agriculture] suit de près la situation du ravitaillement en vivres de l'Iraq depuis août 1990. La surveillance continue sur le terrain a été renforcée et il a été procédé à une série d'évaluations sur place de la situation alimentaire et nutritionnelle du pays.  1, record 38, French, - ravitaillement%20en%20vivres

Record number: 38, Textual support number: 2 CONT

Le gouvernement fédéral, les provinces et les municipalités, unissant leurs forces à celles des organismes communautaires et des innombrables bénévoles, ont installé des centres d'hébergement, fourni des vivres et du matériel et veillé à ce que tout le monde soit pris en charge.  2, record 38, French, - ravitaillement%20en%20vivres

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Under US GAAP, goodwill would be capitalised as an intangible fixed asset or, in the case of associates, as part of the carrying value of the associate and amortised against income over its estimated economic life...  3, record 39, English, - intangible%20fixed%20assets

Record number: 39, Textual support number: 1 OBS

Usually used in the plural form.  4, record 39, English, - intangible%20fixed%20assets

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 OBS

Terme habituellement utilisé au pluriel.  2, record 39, French, - immobilisations%20incorporelles

Record 39,  Textual support,  Spanish

Record number: 39, Textual support number: 1 DEF

Elementos patrimoniales intangibles que comprenden principalmente: patentes, fondo de comercio, propiedad industrial, derechos de traspaso, gastos de investigación y desarrollo, gastos de adquisición de pólizas, etc.  1, record 39, Spanish, - inmovilizado%20inmaterial

Record number: 39, Textual support number: 1 OBS

En español, este término suele utilizarse en singular.  3, record 39, Spanish, - inmovilizado%20inmaterial

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

Intangible non-produced assets are assets that entitle their owners to engage in certain specific activities or to produce certain specific goods or services and to exclude other institutional units from doing so except with the permission of the owner(e. g. patented entities or purchased goodwill).  2, record 40, English, - intangible%20non%2Dproduced%20assets

Record number: 40, Textual support number: 1 OBS

Term generally in the plural form.  3, record 40, English, - intangible%20non%2Dproduced%20assets

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Source(s) : Traduction de l'ONU [Organisation des Nations Unies]; Traduction recommandée par l'INSEE [Institut national de la statistique et des études économiques].  2, record 40, French, - actifs%20incorporels%20non%20produits

Record number: 40, Textual support number: 2 OBS

Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU et de celle recommandée par l'INSEE.  2, record 40, French, - actifs%20incorporels%20non%20produits

Record number: 40, Textual support number: 3 OBS

Terme généralement au pluriel.  3, record 40, French, - actifs%20incorporels%20non%20produits

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

The definition of a "fonds de commerce" incorporates all tangible and intangible elements that enable a business person to engage in his commercial activity. It can include anything from the land he has his buildings on to the goodwill the business has built over the years. This goes far beyond the term premises. Where in English one might say "business for sale", the French use "Fonds de commerce à vendre".  1, record 41, English, - commercial%20property%20appraiser

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

Establishment of a sister city or twin as when the leaders of one city establish a special relationship with a city in some other country. A stimulus to tourism as well as general goodwill as often festivals, exhibits and tour groups are exchanged.  2, record 42, English, - twinning

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Coutume consistant à déclarer jumelles deux villes situées dans deux pays différents, afin de susciter entre elles des échanges.  2, record 42, French, - jumelage

Record number: 42, Textual support number: 1 CONT

Jumelage de Paris et de Rome.  2, record 42, French, - jumelage

Record 42,  Textual support,  Spanish

Record number: 42, Textual support number: 1 CONT

Asimismo se podría asociar a la Universidad Quisqueya de Port-au-Prince a través de la red ENVIL, además de las ciudades de Tolosa, Burdeos y Montreal, que realizan actividades de hermanamiento con Port-au-Prince.  2, record 42, Spanish, - hermanamiento

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

In relation to a charity includes a business that is unrelated to the objects of the charity if substantially all persons employed by the charity in the carrying on of that business are not remunerated for that employment.  2, record 43, English, - related%20business

Record number: 43, Textual support number: 1 CONT

The Income Tax recognizes a distinction between the "related" and "unrelated" business activities of charities. The distinction, as we shall see, is poorly defined at the margins, but the core idea is clear : a business is related if it directly advances the goals of the charity. The sales outlets of Goodwill Industries are a good example. An unrelated business, conversely, is one that does not directly advance the charitable purpose.  3, record 43, English, - related%20business

Record number: 43, Textual support number: 1 OBS

Source: Income Tax Act, S. 149.1(1).  4, record 43, English, - related%20business

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Relativement à un organisme de bienfaisance, est assimilée à une activité commerciale complémentaire une activité commerciale étrangère aux fins de l'organisme de bienfaisance si, de toutes les personnes employées par l'organisme de bienfaisance pour exercer cette activité, il n'en est presque aucune qui soit rémunérée à ce titre.  2, record 43, French, - activit%C3%A9%20commerciale%20compl%C3%A9mentaire

Record number: 43, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 149.1(1).  3, record 43, French, - activit%C3%A9%20commerciale%20compl%C3%A9mentaire

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

The Income Tax Act prohibits charities from engaging in "unrelated business activities". This is usually interpreted to mean that charities cannot engage in business activities unrelated to their objects, or that do not help achieve their objects.  2, record 44, English, - unrelated%20business%20activity

Record number: 44, Textual support number: 2 CONT

The Income Tax Act recognizes a distinction between the "related" and "unrelated" business activities of charities. The distinction, as we shall see, is poorly defined at the margins, but the core idea is clear : a business is related if it directly advances the goals of the charity. The sales outlets of Goodwill Industries are a good example. An unrelated business, conversely, is one that does not directly advance the charitable purpose.  1, record 44, English, - unrelated%20business%20activity

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Activité commerciale étrangère aux fins d'un organisme de bienfaisance.  2, record 44, French, - activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire

Record number: 44, Textual support number: 1 OBS

S'oppose à «activité commerciale complémentaire».  2, record 44, French, - activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

Compare to «personal goodwill».  2, record 45, English, - individual%20goodwill

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Avantage résultant pour une entreprise de la qualité exceptionnelle de certains membres de son personnel.  1, record 45, French, - survaleur%20des%20ressources%20humaines

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 DEF

Those costs incurred in ensuring and assuring satisfactory quality, as well as the losses incurred when satisfactory quality is not achieved.  1, record 46, English, - quality%2Drelated%20costs

Record number: 46, Textual support number: 1 OBS

1. Quality-related costs are classified within an organization according to its own criteria. 2. Some losses might be difficult to quantify but can be very significant, such as loss of goodwill.  1, record 46, English, - quality%2Drelated%20costs

Record number: 46, Textual support number: 2 OBS

Term and definition standardized by ISO.  2, record 46, English, - quality%2Drelated%20costs

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 DEF

Coûts occasionnés pour rendre sûre une qualité satisfaisante et en donner la confiance, ainsi que pertes subies lorsque la qualité satisfaisante n'est pas obtenue.  1, record 46, French, - co%C3%BBts%20relatifs%20%C3%A0%20la%20qualit%C3%A9

Record number: 46, Textual support number: 1 OBS

1. Les coûts relatifs à la qualité sont définis au sein d'un organisme selon des critères qui lui sont propres. 2. Certaines pertes sont difficilement quantifiables, mais peuvent être d'une grande importance, telles que la perte de clientèle.  1, record 46, French, - co%C3%BBts%20relatifs%20%C3%A0%20la%20qualit%C3%A9

Record number: 46, Textual support number: 2 OBS

coûts relatifs à la qualité : terme et définition normalisés par l'ISO. Il est de rigueur d'employer ce terme dans le cadre des travaux de rédaction ou de traduction des documents de l'ONGC.  2, record 46, French, - co%C3%BBts%20relatifs%20%C3%A0%20la%20qualit%C3%A9

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

To cover expenses in connection with follow-up measures agreed upon at the Ministerial Goodwill Mission; convened in Caracas; October 1981.  1, record 47, English, - Goodwill%20Initiative%20Trust%20Fund

Record 47,  Textual support,  French

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

The amount of the assets deducted from capital are risk weighted at 0%. Such assets might include goodwill, investments in unconsolidated subsidiaries, or back-to-back security. [Office of the Superintendent of Financial Institutions].  1, record 48, English, - back%2Dto%2Dback%20security

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

Le montant de l'actif déduit des fonds propres est pondéré en fonction des risques à 0 p. 100. Cet actif peut comprendre l'achalandage, les placements dans des filiales non consolidées et les titres adossés. [Office of the Superintendent of Financial Institutions].  1, record 48, French, - titre%20adoss%C3%A9

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

Establish right human relations and spread goodwill and understanding(light) among men  1, record 49, English, - World%20Goodwill

Record 49,  Textual support,  French

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

Help build world peace, goodwill and understanding by providing opportunities for deeper, more personal contacts with people of other cultures and backgrounds  1, record 50, English, - SERVAS%20International

Record 50,  Textual support,  French

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 OBS

Help establish right human relations, world cooperation and sharing, and solve immediate problems of progress, through the constructive power of goodwill  1, record 51, English, - Lucis%20Trust

Record 51,  Textual support,  French

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 OBS

Federation of Goodwill Industries agencies in the U. S. and Canada concerned promarily with providing employment, training, evaluation, counseling, placement, and other vocational rehabilitation services and opportunities for personal growth for disabled and vocationally disadvantaged people.  1, record 52, English, - Goodwill%20Industries%20of%20America

Record 52,  Textual support,  French

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 OBS

Persons interested in volunteer work in programs serving people with disabilities. Supports the efforts of national and local Goodwill Industries of America programs through volunteer services.  1, record 53, English, - Goodwill%20Industries%20Volunteer%20Services

Record 53,  Textual support,  French

Record 53,  Textual support,  Spanish

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 OBS

Goodwill Games.  2, record 54, English, - Uniting%20the%20World%27s%20Best

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 OBS

Thème de 1990 pour Les Jeux de la Bonne Volonté qui auront lieu aux États-Unis.  2, record 54, French, - Unir%20les%20meilleurs%20du%20monde

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 CONT

The adoption of the excess income method implies the use of the dual capitalization approach, which recognizes that a different level of risk may be attributed to tangible asset backing than to intangible assets, such as goodwill...  1, record 55, English, - dual%20capitalization%20approach