TERMIUM Plus®

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HAVE OWNERSHIP ASSET [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-04-03

English

Subject field(s)
  • Finance
  • Investment
DEF

An interest-bearing document evidencing part ownership of a trust created for the purpose of purchasing equipment and selling or leasing it to a user. An equipment trust serves as a device for avoiding direct ownership by the user, particularly in the case of railroads and airlines when such ownership would bring the newly acquired asset under existing mortgages and thus make it impossible to have it serve at the same time as security under a conditional-sales or installment-purchase contract.

French

Domaine(s)
  • Finances
  • Investissements et placements
DEF

Titre portant intérêt et attestant de la propriété partielle d'une fiducie créée dans le but d'acheter du matériel et de le vendre ou de le louer à un utilisateur. Cette fiducie représente un moyen pour l'utilisateur (en particulier les transporteurs ferroviaires et aériens) de ne pas être directement propriétaire du matériel lorsque le fait d'en détenir le titre de propriété ferait passer les nouveaux biens acquis sous la couverture d'hypothèques existantes et rendrait du même coup impossible l'affectation de ces biens en garantie.

Key term(s)
  • certificat garanti par le matériel

Spanish

Campo(s) temático(s)
  • Finanzas
  • Inversiones
DEF

Bonos y obligaciones garantizados por vagones - o actualmente aviones - que son propiedad de un fideicomiso.

OBS

Es una forma de financiarse las líneas aéreas, pasando parte de sus activos a una empresa (el fideicomiso) que emite los bonos; de esta manera al ser bonos garantizados por un activo real, puede conseguirse un mejor precio del que podría conseguir la línea aérea vendiendo sus títulos en el mercado.

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Record 2 2006-07-14

English

Subject field(s)
  • Amalgamation and Partnerships (Finance)
DEF

A general way of determining a value indication of a business, business ownership interest, security, or intangible asset by using one or more methods that compare the subject to similar businesses, business ownership interests, securities, or intangible assets that have been sold.

French

Domaine(s)
  • Fusion, absorption et coparticipation (Finances)
DEF

Façon d'aborder une évaluation d'entreprise au moyen d'une ou de plusieurs méthodes fondées sur des comparaisons entre l'objet de l'évaluation et des objets similaires qui ont été vendus.

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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