TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

In finance, loan contract issued by local, state, and national governments and by private corporations, specifying an obligation to return borrowed funds. The issuer promises to pay interest on the debt when due(usually semiannually) at a stipulated percentage of the face value and to redeem the face value of the bond at maturity in legal tender,  2, record 1, English, - bond

Record number: 1, Textual support number: 1 CONT

A bond acceptable to Revenue Canada can be a transferable bond issued by the Government of Canada or by: a company approved by the President of the Treasury Board as a company whose bond can be accepted by the Government of Canada; a member of the Canadian Payments Association; a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation; a credit union; or a corporation that accepts deposits from the public.  3, record 1, English, - bond

Record number: 1, Textual support number: 2 CONT

Provisional measures may take the form of provisional countervailing duties guaranteed by cash deposits or bonds equal to the amount of the provisionally calculated amount of subsidization.  4, record 1, English, - bond

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Un cautionnement acceptable pour Revenu Canada peut être un cautionnement transférable émis par le gouvernement du Canada ou par : une entreprise approuvée par le président du Conseil du Trésor à titre d'entreprise dont la garantie est acceptable pour le gouvernement du Canada; un membre de l'Association canadienne des paiements; une société qui accepte les dépôts assurés par la Société d'assurance-dépôts du Canada; une caisse d'épargne et de crédit; une société qui accepte les dépôts du grand public.  2, record 1, French, - cautionnement

Record number: 1, Textual support number: 2 CONT

Les mesures provisoires pourront prendre la forme de droits compensateurs provisoires, garantis par des dépôts en espèces ou des cautionnements, égaux au montant de la subvention provisoirement calculé.  3, record 1, French, - cautionnement

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

Las medidas provisionales podrán tomar la forma de derechos compensatorios provisionales garantizados por depósitos en efectivo o fianzas de importe igual a la cuantía provisionalmente calculada de la subvención.  2, record 1, Spanish, - fianza

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Bond of the contractor in which a surety guarantees to the owner that the contractor will pay for labor and materials used in the performance of the contract.  1, record 2, English, - labour%20and%20material%20payment%20bond

Record number: 2, Textual support number: 1 OBS

Claimants under the bond are defined as those who are employed by or have direct contracts with the contractor or any subcontractors. Usually issued in conjunction with a performance bond.  1, record 2, English, - labour%20and%20material%20payment%20bond

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Cautionnement de paiement de la main-d'œuvre et des matériaux. Le cautionnement de paiement de la main-d'œuvre et des matériaux est un engagement écrit, en faveur du bénéficiaire, signé par l'entrepreneur et par la caution; cet engagement stipule que l'entrepreneur doit payer tous les comptes concernant la main-d'œuvre et les matériaux, afin qu'un bâtiment libre de toute créance soit livré au propriétaire. Faute de quoi, la caution s'engage à payer au bénéficiaire des frais, qui peuvent couvrir de 50 p. 100 à 100 p. 100 des dépenses encourues, jusqu'à concurrence du montant maximal prévu dans le cautionnement.  4, record 2, French, - cautionnement%20de%20paiement

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Bail-Personal security provided by a defendant to the court to prevent the arrest of a ship or to secure its release from arrest. The security takes the form of a bail bond, in which the sureties submit to the jurisdiction of the court and undertake that if the defendants do not pay what may be adjudged against them or what is agreed by settlement, execution may issue against them as sureties for the amount due.  3, record 3, English, - bail%20bond

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

La partie qui a l’intention de fournir un cautionnement visé aux alinéas (1) b) ou c) signifie et dépose un préavis de cautionnement maritime, établi selon la formule 486B, au moins 24 heures avant de déposer le cautionnement.  2, record 3, French, - cautionnement%20maritime

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A bond that has no coupon attached and that does not pay an annual rate of interest.  3, record 4, English, - zero%2Dcoupon%20bond

Record number: 4, Textual support number: 1 OBS

Instead, the buyer receives the face value of the bond on maturity, having purchased it at a discount. The discount is the imputed rate of interest.  3, record 4, English, - zero%2Dcoupon%20bond

Record number: 4, Textual support number: 2 OBS

The term "zero-coupon bond" is sometimes used synonymously with "strip bond," especially in the United States.  4, record 4, English, - zero%2Dcoupon%20bond

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Titre obligataire émis à un prix inférieur à sa valeur nominale, ou valeur à l’échéance, pour lequel aucun intérêt périodique n’est versé, l’acheteur comptant tirer un rendement de l’accroissement graduel de la valeur de l’obligation jusqu’à l’échéance fixée.  1, record 4, French, - obligation%20z%C3%A9ro%20coupon

Record number: 4, Textual support number: 1 OBS

L’obligation se négocie à une forte décote pour tenir compte de l’absence de versement périodique d’intérêts.  1, record 4, French, - obligation%20z%C3%A9ro%20coupon

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Obligación con vencimiento fijo y sin interés explícito. Se emite al descuento, con lo que el beneficio se produce en la cancelación. Tiene ciertas ventajas fiscales.  1, record 4, Spanish, - obligaci%C3%B3n%20con%20cup%C3%B3n%20cero

Record number: 4, Textual support number: 1 OBS

obligación con cupón cero: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 4, Spanish, - obligaci%C3%B3n%20con%20cup%C3%B3n%20cero

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

TIGR stands for Term Investment Growth Receipt and is an outgrowth of the fast-evolving zero-coupon or strip-bond market.... With TIGR receipts, the coupons and face value of the bond represent a promise to pay a fixed amount at some future date. The price that the receipts fetch will depend on the time to maturity of the underlying coupon, the principal amount of the bond and the prevailing interest rates.  3, record 5, English, - Term%20Investment%20Growth%20Receipt

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

[...] Merrill Lynch vient tout récemment de lancer une première émission de $ 83 millions de Tigr (pour Term Investment Growth Receipts) que l'on a traduit par reçu d'investissement croissant à terme, [...] les Tigr série 1 sont des reçus de dépôt qui attestent de la propriété de paiements futurs d'intérêt et de capital spécifiques et identifiables en vertu d'obligations du gouvernement du Canada 14 % échéant le 1er octobre 2006 à être détenues par la compagnie de Fiducie Canada Permanent pour le compte des détenteurs de Tigr.  3, record 5, French, - re%C3%A7u%20d%27investissement%20croissant%20%C3%A0%20terme

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Contractors’ bonds. Bonds of two types :(1) a performance bond which guarantees that the contractor will perform the contract and if he defaults and fails to complete the contract, the surety will complete the work or pay damages up to the limit of the bond;(2) a labor and materials payment bond which guarantees the owner that all bills for labor and materials contracted for and used by the contractor will be paid by the surety if the contractor defaults.  3, record 6, English, - contractor%27s%20bond

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

cautionnement d'entrepreneur : terme générique qui englobe la garantie (ou cautionnement) de bonne exécution et le cautionnement de paiement.  2, record 6, French, - cautionnement%20d%27entrepreneur

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Pay offices shall make certain that when pay accounts are transferred between paying offices, transfer or accumulated bond deductions are made to the new pay office by an Interdepartmental Settlement Advice(ISA).  3, record 7, English, - payroll%20account

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Lorsque des comptes de paye sont virés entre différents bureaux de paye, les bureaux de paye doivent s'assurer que les retenues accumulées sont virées au nouveau bureau de paye au moyen d'un avis de règlement interministériel (A.R.I.).  3, record 7, French, - compte%20de%20paye

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

In law, a formal written agreement by which a person undertakes to perform a certain act (e.g., appearing in court or fulfilling the obligations of a contract).  2, record 8, English, - bond

Record number: 8, Textual support number: 1 CONT

Failure to perform the act obligates the person to pay a sum of money or to forfeit money on deposit. A bond is an incentive to fulfill an obligation; it also provides reassurance that compensation is available if the duty is not fulfilled. A surety usually is involved, and the bond makes the surety responsible for the consequences of the obligated person's behaviour.  2, record 8, English, - bond

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Pour un créancier, garantie fournie par une personne [...] pour l'exécution d'une obligation [...]  2, record 8, French, - garantie

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Depósito o entrega de dinero o de un bien que se lleva a cabo como garantía del cumplimiento de una obligación.  1, record 8, Spanish, - cauci%C3%B3n

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Interest-bearing or discounted certificate of indebtedness, paying a fixed rate of interest over the life of the obligation, hence the name fixed income security.  2, record 9, English, - bond

Record number: 9, Textual support number: 1 OBS

The issuer is obligated by a written agreement(the bond indenture) to pay the holder a specific sum of money, usually semiannually but sometimes at maturity, as in the case with Zero-Coupon Bonds and the face value, or Par value of the certificate at maturity.  2, record 9, English, - bond

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Écrit constatant le droit d'une personne de se faire payer une certaine somme d'argent [...] Ex. bons du Trésor [...]  2, record 9, French, - bon

Record number: 9, Textual support number: 1 CONT

Bon- formule écrite constatant le droit d'une personne d'exiger une prestation, de toucher une somme d'argent, etc.  3, record 9, French, - bon

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Accordingly, such matters fall into the realm of conventional suretyship under Louisiana law, and the particular terms of the suretyship contract carry great significance. Unless the surety has expressly undertaken payment bond obligations contracted in the bond instrument to pay the claims of laborers, suppliers, and material men, there is no legally enforceable obligation that it do so.  2, record 10, English, - conventional%20suretyship

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Cautionnement qui résulte de la volonté des parties.  2, record 10, French, - cautionnement%20conventionnel

Record number: 10, Textual support number: 1 CONT

Pendant longtemps il a été admis qu'en matière de cautionnement conventionnel, il appartenait au créancier d'apprécier la solvabilité de la caution et de l'accepter ou non comme garantie.  3, record 10, French, - cautionnement%20conventionnel

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

U.S. Treasury bonds (U.S. T-bonds) are very long-term bonds ... Because the full faith and credit of the federal government "backs" them, they are considered the safest of investments.  2, record 11, English, - U%2ES%2E%20Treasury%20bond

Record number: 11, Textual support number: 2 CONT

U. S. Treasury Bonds are exempt from state and local taxes. These securities have the longest maturity of any bond issued by the U. S. Treasury, from 10 to 30 years... Denominations range from $1000 to $1 million. U. S. Treasury Bonds pay interest every 6 months at a fixed coupon rate. These bonds are not callable, but some older U. S. Treasury Bonds available on the secondary market are callable within five years of the maturity date.  3, record 11, English, - U%2ES%2E%20Treasury%20bond

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Titre d'État à long terme émis aux États-Unis. Cette obligation est entièrement garantie par l'État avec des échéances comprises entre dix et trente ans. Les intérêts fixes sont payés semestriellement, le capital nominal (équivalent à des coupures de 1.000 dollars) étant remboursé à l'échéance.  3, record 11, French, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record number: 11, Textual support number: 1 CONT

Obligation d'état aux États-Unis, négociée en Bourse.  4, record 11, French, - obligation%20du%20Tr%C3%A9sor%20am%C3%A9ricain

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Type of US Savings Bond which may be cashed in at par to pay Federal estate taxes.  1, record 12, English, - flower%20bond

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

"Whether it was children saving 16 25-cent Victory stamps on a card to buy a $4 bond(which would pay $5 in 7 1/2 years), or a Toronto racetrack which paid off winners with certificates, or giving the bonds as Christmas gifts, Canadians contributed an astonishing $8. 8 billion to the war effort. "  1, record 13, English, - Victory%20stamp

Record number: 13, Textual support number: 1 OBS

Source(s): The Home Front in the Second World War, by D. B. Scott, published by Canadian Heritage, 1995, p. 22. (About Canada Series).  1, record 13, English, - Victory%20stamp

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

«Qu'il s'agisse d'enfants qui épargnaient 16 timbres de la Victoire sur une carte pour acheter une obligation de 4 $ (qui au bout de 7 1/2 ans rapportait 5 $) ou d'une piste de course de Toronto qui payait les gagnants en certificats, ou encore des généreux donateurs qui remplissaient les bas de Noël d'obligations, les Canadiens versèrent la somme fabuleuse de 8,8 milliards de dollars pour l'effort de guerre.»  1, record 13, French, - timbre%20de%20la%20Victoire

Record number: 13, Textual support number: 1 OBS

Source(s) : L'effort de guerre au pays, p. 25.  1, record 13, French, - timbre%20de%20la%20Victoire

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

Legal evidence of a debt or obligation. A financial instrument consisting of a promise to pay(promissory note), rather than an order to pay, a bill of exchange, or a certificate of indebtedness, a bond.  2, record 14, English, - note

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Écrit par lequel une personne (le souscripteur) s'engage à payer, à vue ou à une date déterminée, une somme au bénéficiaire désigné ou à son ordre (billet à ordre), ou au porteur (billet au porteur).  1, record 14, French, - billet

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

The price which an investor must pay for a share, if he buys a convertible bond first and later converts it into shares.  2, record 15, English, - conversion%20price

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Prix fixé pour l'acquisition de titres contre lesquels des actions ou des obligations convertibles peuvent être échangées.  2, record 15, French, - prix%20de%20conversion

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

To pay or obtain cash for(as a check or bond) : exchange for money.  4, record 16, English, - cash

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Obtenir la contrepartie en espèces d'un chèque ou autre titre de créance.  3, record 16, French, - encaisser

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

A bond is a certificate that is evidence of a debt. The bond issuer promises to pay the holder a specified amount of interest on specific dates for a specified length of time and to repay the loan on its maturity.  2, record 17, English, - bond%20issuer

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Une obligation est un certificat qui constitue une reconnaissance de dette. L'émetteur d'obligations promet de verser au porteur un intérêt précis à des dates précises pendant une période de temps déterminée, et de rembourser l'emprunt à son échéance.  2, record 17, French, - %C3%A9metteur%20d%27obligations

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

Debt securities collateralized by mortgage loans on the bond issuer's books. The income generated by the mortgages is used to pay principal and interest on the bonds. The best example is the collateralized mortgage obligation issued by the Federal Home Loan Mortgage Corporation.  1, record 18, English, - pay%2Dthrough%20bond

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Tax increment financing(TIF) offers a development tool for local governments to finance redevelopment projects for central business districts. TIF programs use increased property tax revenues generated by redevelopment to finance a portion of the costs associated with the project. Some advantages of TIF are : 1. Significant capital is provided to economically feasible development projects. 2. Tax revenues collected prior to the development program are retained. 3. Property owners do not pay more than the normal tax burden. 4. Tax increment bonds are not counted against the city's bonded indebtedness. 5. Upon project completion and bond retirement, the full tax base and revenues become available to all taxing bodies.  1, record 19, English, - tax%20increment%20financing

Record number: 19, Textual support number: 1 OBS

Source: Economic Development Review, V. 5, n. 1, pp. 23-27, 1987.  1, record 19, English, - tax%20increment%20financing

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

This type of bond is similar in intent to the Coal Warehouse bond, in that a wholesaler operating without a Sales Tax License must pay sales tax on all appropriate merchandise as soon as the goods are placed in his warehouse.  1, record 20, English, - sales%20tax%20bond

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Ce cautionnement a le même but que celui des entrepôts à charbon. En effet, le grossiste qui exécute des affaires sans permis de taxe de vente doit payer cette taxe sur certaines marchandises qu'il achète aussitôt qu'elles sont placées dans son entrepôt.  1, record 20, French, - cautionnement%20sur%20la%20taxe%20de%20vente

Record 20,  Textual support,  Spanish