TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OUTSTANDING CAPITAL STOCK [4 records]
Record 1 - internal organization data 2006-02-07
Record 1, English
Record 1, Subject field(s)
- Citizenship and Immigration
Record 1, Main entry term, English
- percentage of equity
1, record 1, English, percentage%20of%20equity
correct, federal regulation
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In respect of a sole proprietorship, 100 per cent of the equity of the sole proprietorship controlled by a foreign national or their spouse or common-law partner; in respect of a corporation, the percentage of the issued and outstanding voting shares of the capital stock of the corporation controlled by a foreign national or their spouse or common-law partner; and in respect of a partnership or joint venture, the percentage of the profit or loss of the partnership or joint venture to which a foreign national or their spouse or common-law partner is entitled. 1, record 1, English, - percentage%20of%20equity
Record number: 1, Textual support number: 1 OBS
Term found in the Immigration and Refugee Protection Regulations, 2002. 2, record 1, English, - percentage%20of%20equity
Record 1, French
Record 1, Domaine(s)
- Citoyenneté et immigration
Record 1, Main entry term, French
- pourcentage des capitaux propres
1, record 1, French, pourcentage%20des%20capitaux%20propres
correct, federal act, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans le cas d'une entreprise à propriétaire unique non dotée de la personnalité morale, la totalité des capitaux propres contrôlés par l'étranger ou son époux ou conjoint de fait; dans le cas d'une société par actions, la part des actions du capital social avec droit de vote émises et en circulation que contrôle l'étranger ou son époux ou conjoint de fait; dans le cas d'une société de personnes ou d'une coentreprise, la part des bénéfices ou des pertes portée à l'actif ou au passif de l'étranger ou de son époux ou conjoint de fait. 1, record 1, French, - pourcentage%20des%20capitaux%20propres
Record number: 1, Textual support number: 1 OBS
Terme tiré de la Loi sur l'immigration et la protection des réfugiés, 2002. 2, record 1, French, - pourcentage%20des%20capitaux%20propres
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-10-25
Record 2, English
Record 2, Subject field(s)
- Accounting
- Stock Exchange
- Investment
Record 2, Main entry term, English
- book value per share
1, record 2, English, book%20value%20per%20share
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- book value 2, record 2, English, book%20value
correct
- book equity 3, record 2, English, book%20equity
correct
- book equity per share 3, record 2, English, book%20equity%20per%20share
correct
- net asset value per share 4, record 2, English, net%20asset%20value%20per%20share
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The portion of shareholders’ equity attributable to a share of issued capital of a limited company, taking into account the participating rights of the various classes of capital stock outstanding. 5, record 2, English, - book%20value%20per%20share
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Bourse
- Investissements et placements
Record 2, Main entry term, French
- valeur comptable
1, record 2, French, valeur%20comptable
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- valeur comptable d'une action 2, record 2, French, valeur%20comptable%20d%27une%20action
correct, feminine noun
- valeur mathématique comptable d'une action 3, record 2, French, valeur%20math%C3%A9matique%20comptable%20d%27une%20action
feminine noun
- valeur comptable par action 4, record 2, French, valeur%20comptable%20par%20action
feminine noun
- valeur de l'actif net par action 4, record 2, French, valeur%20de%20l%27actif%20net%20par%20action
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Quotient du total des capitaux propres par le nombre d'actions émises et en circulation. 3, record 2, French, - valeur%20comptable
Record number: 2, Textual support number: 1 OBS
Au Canada, ce calcul s'applique généralement aux actions ordinaires, compte tenu des droits et des privilèges de participation des autres classes d'actions. 3, record 2, French, - valeur%20comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Bolsa de valores
- Inversiones
Record 2, Main entry term, Spanish
- valor teórico de la acción
1, record 2, Spanish, valor%20te%C3%B3rico%20de%20la%20acci%C3%B3n
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-09-18
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
- Private Law
Record 3, Main entry term, English
- legal capital
1, record 3, English, legal%20capital
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
In a corporation the amount of capital, defined by... law, that must be retained for the protection of creditors and cannot be returned to stockholders(through dividends, for example, or through the repurchase by the corporation of outstanding stock) as long as creditor claims remain outstanding. 2, record 3, English, - legal%20capital
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
- Droit privé
Record 3, Main entry term, French
- capital juridique
1, record 3, French, capital%20juridique
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Capital investi par les actionnaires d'une société par actions et que la loi interdit de distribuer. 1, record 3, French, - capital%20juridique
Record number: 3, Textual support number: 1 OBS
Le capital fixe ou apporté est le chiffre nominalement déterminé dans les statuts en dessous duquel les associés se sont engagés à ne pas ramener le capital social par des distributions de dividendes. 1, record 3, French, - capital%20juridique
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1995-08-07
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- full voting rights
1, record 4, English, full%20voting%20rights
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
... and not less than 90% of the value and number of the issued and outstanding shares of the capital stock of the other corporation, having full voting rights under all circumstances.... 2, record 4, English, - full%20voting%20rights
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- plein droit de vote
1, record 4, French, plein%20droit%20de%20vote
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
[...] au moins 90 % de la valeur et du nombre des actions de son capital-actions, émises et en circulation et comportant en toutes circonstances plein droit de vote [...] 1, record 4, French, - plein%20droit%20de%20vote
Record 4, Spanish
Record 4, Textual support, Spanish
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