TERMIUM Plus^®

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In the midst of all the activity associated with derivatives, accounting and tax rules have lagged behind, creating what could be called accounting risk. Significant discretion is allowed in the area of marking derivative contracts to market, for example. Computed prices can vary greatly, depending on the assumptions used. Tax treatment of derivatives varies greatly, as well.  2, record 2, English, - accounting%20risk

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

En dépit de l'engouement suscité par les produits dérivés, les règles comptables et fiscales ont relativement peu changé, contribuant à créer ce qu'on appelle le risque comptable. Par exemple, la marge de manœuvre en ce qui concerne la valorisation des contrats au prix du marché demeure considérable. Les prix exigés peuvent varier énormément, selon les hypothèses retenues. En outre, le traitement fiscal des produits dérivés varie, lui aussi, considérablement.  1, record 2, French, - risque%20comptable

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

En los mercados de derivados se llama así a que, por error, no se contabilice una opción de compra o venta a largo plazo, no pudiéndose realizar la cobertura de la posición, sin que tal hecho se detecte hasta la expiración de dicha opción.  1, record 2, Spanish, - riesgo%20contable

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Actions taken with regard to non-current records following their appraisal.  3, record 3, English, - disposition

Record number: 3, Textual support number: 1 CONT

Disposition refers to the process which enables government institutions to dispose of records which no longer have operational value, either by permitting their destruction(at the discretion of institutions), by requiring their transfer to Library and Archives Canada, or by agreeing to their alienation from the control of the Government of Canada.  4, record 3, English, - disposition

Record number: 3, Textual support number: 1 OBS

Actions include transfer to a records center for temporary storage, transfer to an archival agency, donation to an eligible repository, reproduction on microfilm, and destruction.  3, record 3, English, - disposition

Record number: 3, Textual support number: 2 OBS

Not to be confused with "disposal."  5, record 3, English, - disposition

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Ensemble d'opérations effectuées sur les documents qui ne sont plus d'utilisation courante dans une organisation : le transfert aux archives ou dans un centre de préarchivage, la donation, la reproduction sur microfilms ou la destruction.  4, record 3, French, - disposition

Record number: 3, Textual support number: 1 CONT

Disposition. C'est un processus qui permet aux institutions fédérales de disposer des documents qui sont sans valeur opérationnelle, soit en permettant leur destruction, (cette décision est laissée à la discrétion des institutions), en exigeant leur transfert à Bibliothèque et Archives Canada ou en consentant à leur aliénation du contrôle de l'administration fédérale.  5, record 3, French, - disposition

Record number: 3, Textual support number: 1 OBS

Ne pas confondre avec «destruction».  4, record 3, French, - disposition

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

joint and several liability : liability that may be apportioned either among two or more parties or to only one or a few select members of the group, at the adversary's discretion. Thus, each liable party is individually responsible for the entire obligation, but a paying party may have a right of contribution and indemnity from nonpaying parties.  2, record 4, English, - joint%20and%20several%20liability

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

responsabilité solidaire: terme normalisé par le Comité de normalisation, Promotion de l'accès à justice dans les deux langues officielles (PAJLO).  2, record 4, French, - responsabilit%C3%A9%20solidaire

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

... That a broker cannot represent both parties to a contract of sale, in which discretion, judgment, and skill had to be exercised by him, unless they have knowledge of his double capacity, and consent to be so represented, and that a party led unwittingly into a contract by means of such double agency may avoid the contract by methods suitable to the circumstances of the case are propositions not to be denied.  1, record 5, English, - double%20agency

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

... the courts have struggled to interpret what Congress meant by these words, as they are not defined in the 1934 Act, there is no doubt that "the statutory standard... leaves wide discretion and calls for imaginative interpretation. "  2, record 6, English, - statutory%20standard

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

So what we have captured is to think about whether what we develop is hard-shell or soft-shell organizations. Exogenous or endogenous organizations.... A soft-shell organization is built on the assumption that there are no perfect processes. And, therefore, what you have to do is allow professionals enough discretion between the processes and within them to flex them, where necessary, to avoid the catastrophe.  1, record 7, English, - soft%2Dshell%20organization

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The power the law gives the Court or a judge to choose among two or more alternatives, each being lawful.  2, record 8, English, - judicial%20discretion

Record number: 8, Textual support number: 1 CONT

[A] legal condition in which the judge has the freedom to choose among a number of options... Where judicial discretion exists, it is as though the law were saying : I have determined the contents of the legal norm up to this point. From here on, it is for you, the judge, to determine the contents of the legal norm for I, the legal system, am not able to tell you which solution to choose.  2, record 8, English, - judicial%20discretion

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Pouvoir discrétionnaire donnant l'autorité à un juge de décider ou de rendre son jugement sur une affaire qui lui a été soumise par les parties en suivant les normes et les principes du système judiciaire.  2, record 8, French, - discr%C3%A9tion%20judiciaire

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

When used in conjunction with ATC [air traffic control] instructions, [an expression that] gives the pilot the latitude to delay compliance until a condition or event has been reconciled.  1, record 9, English, - When%20able%2E%2E%2E

Record number: 9, Textual support number: 1 OBS

Unlike "at pilot's discretion, "when instructions are prefaced "when able, "the pilot is expected to seek the first opportunity to comply. Once a maneuver has been initiated, the pilot is expected to continue until the specifications of the instructions have been met.  1, record 9, English, - When%20able%2E%2E%2E

Record number: 9, Textual support number: 2 OBS

"When able" should not be used when expeditious compliance is required.  1, record 9, English, - When%20able%2E%2E%2E

Record number: 9, Textual support number: 3 OBS

When able...: expression and definition standardized by the Glossary for Pilots and Air Traffic Services Personnel Committee.  2, record 9, English, - When%20able%2E%2E%2E

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Lorsqu’elle est utilisée en conjonction avec des instructions de l’ATC [contrôle de la circulation aérienne], expression qui signifie que le pilote peut retarder l’exécution jusqu’à ce qu’une situation ou un événement le permette.  1, record 9, French, - When%20able%2E%2E%2E

Record number: 9, Textual support number: 1 OBS

Contrairement à l’expression «at pilot’s discretion», l’expression «when able» signifie que le pilote devrait se conformer aux instructions le plus tôt possible. Une fois la manœuvre amorcée, le pilote devrait la mener à bien et respecter toutes les instructions qui lui ont été données.  1, record 9, French, - When%20able%2E%2E%2E

Record number: 9, Textual support number: 2 OBS

L’expression «When able» ne devrait pas être utilisée lorsque les instructions qui l’accompagnent doivent être mises à exécution immédiatement.  1, record 9, French, - When%20able%2E%2E%2E

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Maintenance and Advancement: The trust instrument may authorise the Trustees to make advances out of the capital of any fund in which an infant or other person has a vested or presumptive or contingent interest. (Halsbury’s Laws of England, 3rd ed., v. 39, 1962, p. 1019)  1, record 10, English, - advancement

Record number: 10, Textual support number: 2 CONT

Advancement... Apart from any such authority conferred by the trust instrument, but subject to any contrary intention expressed therein, trustees... have statutory power in their absolute discretion to pay or apply capital money subject to a trust for the advancement or benefit of any persons entitled to the capital of the trust property or any share thereof....(Halsbury's, p. 1020)  1, record 10, English, - advancement

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

La notion d'«avancement» relève surtout du droit successoral mais s'emploie aussi dans le domaine des trusts (fiducies) et est liée ainsi à la notion de «power of advancement».  2, record 10, French, - avancement

Record number: 10, Textual support number: 2 OBS

avancement : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 10, French, - avancement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Courtesy or discretionary stops will be accommodated if they are safe and do not affect distance and time factors. These stop requests are always at the discretion and authority of the driver, who may recognize a dangerous situation not obvious to the casual observer or passenger. You may ask the driver to let you off at a location other than a regular bus stop, if you feel threatened by an individual, or a situation [or if] through injury or age, you have great difficulty in walking.  2, record 11, English, - courtesy%20stop

Record number: 11, Textual support number: 1 OBS

courtesy stop: term recommended by the Terminology Committee and standardized by the Validation Committee of the Sustainable Mobility Glossary.  3, record 11, English, - courtesy%20stop

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

L'arrêt de courtoisie. [Offert] à compter de 21 h tous les soirs et sur toutes les lignes du réseau [d'autobus], ce service est plus particulièrement destiné aux passagers qui sont seuls le soir et [qui] souhaitent, pour des raisons de sécurité ou de mobilité, descendre plus près de leur destination ou à un endroit plus éclairé que l'arrêt habituel. Il suffit d'en aviser le chauffeur qui pourra ensuite arrêter son véhicule à l'endroit qu'il juge le plus sécuritaire entre deux arrêts d'autobus.  2, record 11, French, - arr%C3%AAt%20de%20courtoisie

Record number: 11, Textual support number: 1 OBS

arrêt de courtoisie : terme recommandé par le Comité de terminologie et normalisé par le Comité de validation du Lexique de la mobilité durable.  3, record 11, French, - arr%C3%AAt%20de%20courtoisie

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 CONT

Explicaron que las paradas de cortesía [significan] que pueden hacer paradas en puntos como, por ejemplo, el asilo "del Buen Señor" en Mazatepec a fin de que las personas de la tercera edad no caminen hasta la parada.  1, record 11, Spanish, - parada%20de%20cortes%C3%ADa

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Person or persons who claim to have an interest in a particular case may be allowed to intervene and present their arguments in the matter at the discretion of the court/tribunal.  2, record 12, English, - claim%20to%20have%20an%20interest

Record number: 12, Textual support number: 2 CONT

For the purpose of a proceeding under this Act, a person may not claim to have an interest in property if, under the law of Canada or the Province, it is unlawful for that person to possess the property.  3, record 12, English, - claim%20to%20have%20an%20interest

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

En fait, aucun individu, aucun groupe d'individus, aucune entreprise ni aucune entité politique ne peut prétendre avoir des droits de propriété sur ces ressources.  2, record 12, French, - pr%C3%A9tendre%20avoir%20des%20droits

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The term "prosecutorial discretion" refers to the fact that under American law, government prosecuting attorneys have nearly absolute and unreviewable power to choose whether or not to bring criminal charges, and what charges to bring, in cases where the evidence would justify charges.  1, record 13, English, - prosecutorial%20discretion

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Le bâtonnier détenait donc un pouvoir de poursuite discrétionnaire devant le conseil de l’ordre, explique un avocat de la place. Discrétionnaire, car les poursuites n’étaient pas automatiques.  1, record 13, French, - pouvoir%20de%20poursuite%20discr%C3%A9tionnaire

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

To meet these legislative requirements, the Librarian and Archivist of Canada issues "Records Disposition Authorities" to enable government institutions to dispose of records which no longer have operational value, either by permitting their destruction(at the discretion of institutions), by requiring their transfer to Library and Archives Canada, or by agreeing to their alienation from the control of the Government of Canada.  2, record 14, English, - dispose%20of

Record number: 14, Textual support number: 1 OBS

dispose of: term used by Library and Archives Canada.  3, record 14, English, - dispose%20of

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Afin de répondre à ces exigences législatives, le Bibliothécaire et Archiviste du Canada émet des « autorisations de disposer de documents » qui permettent aux institutions fédérales de disposer des documents dont elles n'ont plus besoin [...], que ce soit en leur permettant de les détruire (cette décision est laissée à la discrétion des institutions), en exigeant leur transfert à Bibliothèque et Archives Canada ou en consentant à ce qu'ils passent sous le contrôle d'une autre entité que l'administration fédérale.  2, record 14, French, - disposer%20de

Record number: 14, Textual support number: 1 OBS

disposer de : terme en usage à Bibliothèque et Archives Canada.  3, record 14, French, - disposer%20de

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

A misrepresentation made recklessly without belief in its truth to induce another person to act.  2, record 15, English, - fraud

Record number: 15, Textual support number: 1 CONT

Fraud is most common in the buying or selling of property, including real estate, personal property, and intangible property, such as stocks, bonds, and copyrights. State and federal statutes criminalize fraud, but not all cases rise to the level of criminality. Prosecutors have discretion in determining which cases to pursue. Victims may also seek redress in civil court.  3, record 15, English, - fraud

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Acte accompli de mauvaise foi avec l'intention de porter atteinte aux droits ou aux intérêts d'autrui ou d'échapper à l'application d'une loi.  2, record 15, French, - fraude

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Although the Court could have exercised its discretion and decided to hear the appeal on a moot point, it concluded from a "concern for judicial economy" that it would not hear the case.  1, record 16, English, - appeal%20on%20a%20moot%20point

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

Bien que la Cour aurait pu exercer sa discrétion et décider d'entendre l'appel sur un point théorique, elle a conclu, par « souci d'économie des ressources judiciaires », de ne pas entendre l'affaire.  1, record 16, French, - appel%20sur%20un%20point%20th%C3%A9orique

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

... the paramount consideration is the welfare of the patient, and given good faith on the part of the doctor. I think the exercise of his discretion in the area of advice must depend upon the patient's overall needs. To be taken into account should be the gravity of the condition to be treated, the importance of the benefits expected to flow from the treatment or procedure, the need to encourage him to accept it, the relative significance of its inherent risks, the intellectual and emotional capacity of the patient to accept the information without such distortion as to prevent any rational decision at all, and the extent to which the patient may seem to have placed himself in his doctor's hands with the invitation that the latter accept on his behalf the responsability for intricate or technical decisions.  1, record 17, English, - inherent%20risks

Record number: 17, Textual support number: 1 OBS

inherent risks: term usually used in the plural.  2, record 17, English, - inherent%20risks

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

[ ... ]seul le common law canadien a apporté une distinction entre les aléas inhérents à une intervention particulière, que le médecin a l'obligation de révéler, et les risques inhérents à toute opération que le praticien peut garder sous silence. En d'autres termes, le médecin n'a pas à instruire le patient des risques qui sont de commune renommée.  3, record 17, French, - risques%20inh%C3%A9rents

Record number: 17, Textual support number: 1 OBS

risques inhérents; aléas inhérents : termes habituellement utilisés au pluriel.  4, record 17, French, - risques%20inh%C3%A9rents

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

Prosecutors always have a discretion in prosecuting criminals to the full extent of the law...  1, record 18, English, - to%20the%20full%20extent%20of%20the%20law

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Grants are transfer payments for which the government has discretion whether or not to pay. Although legislative authority has been granted to make the payment, no obligation to pay exists until the grant is approved. For this reason, there is no liability to be recorded at the year end, except : when final supplementary estimates contain grant items and specify that the items are deemed to have been make in-and are chargeable to-the fiscal year just ended, the amounts may be paid out of supplementary period cheque issue or accrued as liabilities provided they have been approved;...  1, record 19, English, - supplementary%20period%20cheque%20issue

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Les subventions sont des paiements de transfert que l'État peut choisir de payer ou de ne pas payer. Bien que le paiement soit autorisé par voie législative, il n'existe aucune obligation de payer jusqu'à ce que la subvention ait été approuvée. Pour cette raison, aucun élément de passif ne doit être inscrit à la fin de l'exercice, sauf dans les cas suivants : lorsque le dernier budget des dépenses supplémentaire renferme des postes de subventions et précise que les postes sont réputés avoir été inscrits dans l'exercice qui vient de se terminer et y sont imputables, les montants pouvant être payés dans le cadre d'une émission de chèques pendant la période supplémentaire ou inscrits comme éléments de passif à la condition qu'ils aient été approuvés; [...]  1, record 19, French, - %C3%A9mission%20de%20ch%C3%A8ques%20pendant%20la%20p%C3%A9riode%20suppl%C3%A9mentaire

Record number: 19, Textual support number: 1 OBS

Le Conseil du Trésor du Canada a annoncé, le 5 février 1998, que l'équivalent français de Main Estimates devient «Budget principal des dépenses», et celui de Supplementary Estimates, «Budget supplémentaire des dépenses».  2, record 19, French, - %C3%A9mission%20de%20ch%C3%A8ques%20pendant%20la%20p%C3%A9riode%20suppl%C3%A9mentaire

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Grants are transfer payments for which the government has discretion whether or not to pay. Although legislative authority has been granted to make the payment, no obligation to pay exists until the grant is approved. For this reason, there is no liability to be recorded at the year end, except : when final supplementary estimates contain grant items and specify that the items are deemed to have been make in-and are chargeable to-the fiscal year just ended,...  2, record 20, English, - grant%20item

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

Les subventions sont des paiements de transfert que l'État peut choisir de payer ou de ne pas payer. Bien que le paiement soit autorisé par voie législative, il n'existe aucune obligation de payer jusqu'à ce que la subvention ait été approuvée. Pour cette raison, aucun élément de passif ne doit être inscrit à la fin de l'exercice, sauf dans les cas suivants : lorsque le dernier budget des dépenses supplémentaire renferme des postes de subventions et précise que les postes sont réputés avoir été inscrits dans l'exercice qui vient de se terminer et y sont imputables, [...]  2, record 20, French, - poste%20de%20subvention

Record number: 20, Textual support number: 1 OBS

Le Conseil du Trésor du Canada a annoncé, le 5 février 1998, que l'équivalent français de Main Estimates devient «Budget principal des dépenses», et celui de Supplementary Estimates, «Budget supplémentaire des dépenses».  3, record 20, French, - poste%20de%20subvention

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

The foregoing describes the four main types of evaluation methods used today. In recent years, a number of new evaluation methods have been promoted. Some, like the position analysis questionnaire(PAQ) method are statistically based. Using computers to determine the evaluation of a job on a pre-developed program. Others like the "time span of discretion" and the "decision band theory" are unidimensional.  2, record 21, English, - decision%20band%20theory

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

The Minister of the Environment has the discretion to require an E. I. A. if, in his opinion, the development will have a significant adverse environmental impact. E. I. A. 's are required, as a matter of government policy, on the following types of major projects : oilsands recovery schemes, coal mines, thermal or hydro power generation projects, refineries and petro-chemical plants, sour gas plants, transmission lines, pipelines, recreation complexes and water resource developments.  1, record 22, English, - oilsands%20recovery%20scheme

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

Le ministre de l'Environnement peut exiger une EIE s'il croit que l'exploitation en question aura des incidences néfastes considérables sur l'environnement. Le gouvernement a pour politique d'exiger une EIE pour les grands projets suivants : programmes d'utilisation des sables bitumineux, mines de charbon, centrales thermiques ou hydro-électriques, raffineries et usines pétrochimiques, usines de gaz acide, lignes de transport d'énergie, pipelines, lieux récréatifs et travaux relatifs aux ressources en eau.  1, record 22, French, - programme%20d%27utilisation%20des%20sables%20bitumineux

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

A member may formally apply to the Company to have his spouse disqualified as a spouse for the purpose of the plan and it should be at the entire discretion of the Company to accept such disqualification.  1, record 23, English, - disqualify%20a%20spouse

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Proposition de la Cour suprême du Canada.  1, record 23, French, - rendre%20un%20conjoint%20inadmissible

Record 23,  Textual support,  Spanish