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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

curtate : specif, of an annuity :payable to the end of each complete year survived but not part of a year.  4, record 1, English, - curtate%20annuity

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A contract by which the lessor transfers the ownership of an immovable to a lessee in return for a ground rent which the latter obligates himself to pay.  1, record 2, English, - alienation%20for%20rent

Record number: 2, Textual support number: 1 OBS

The rent is payable in money or in kind, at the end of each year, from the date of constitution of the rent.  1, record 2, English, - alienation%20for%20rent

Record number: 2, Textual support number: 2 OBS

alienation for rent: Expression and definition reproduced from section 1802 of the Civil Code of Québec.  2, record 2, English, - alienation%20for%20rent

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Contrat par lequel le bailleur transfère la propriété d'un immeuble moyennant une rente foncière que le preneur s'oblige à payer.  1, record 2, French, - bail%20%C3%A0%20rente

Record number: 2, Textual support number: 1 OBS

La rente est payable en numéraire ou en nature; les redevances sont dues à la fin de chaque année et elles sont comptées à partir de la constitution de la rente.  1, record 2, French, - bail%20%C3%A0%20rente

Record number: 2, Textual support number: 2 OBS

bail à rente : Expression et définition reproduites de l'article 1802 du Code civil du Québec.  2, record 2, French, - bail%20%C3%A0%20rente

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Contrato por el cual el arrendador transfiere la propiedad de un inmueble a un arrendatario por medio de una renta de la tierra que éste se compromete a pagar.  2, record 2, Spanish, - arriendo%20de%20la%20renta

Record number: 2, Textual support number: 1 OBS

La renta puede pagarse, en dinero o en especie; los pagos son debidos al fin de cada año y ellos se cuentan a partir de la constitución de la renta.  2, record 2, Spanish, - arriendo%20de%20la%20renta

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A dividend usually payable when the interim accounts have been presented, leaving the remainder to be paid at the end of the year when the company's financial position is fully known. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 3, English, - interim%20dividend

Record number: 3, Textual support number: 1 OBS

interim dividend: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 3, English, - interim%20dividend

Record number: 3, Textual support number: 2 OBS

Compare with "year-end dividend."  4, record 3, English, - interim%20dividend

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Dividende distribué en cours d'exercice avant que les résultats annuels ne soient connus.  1, record 3, French, - dividende%20interm%C3%A9diaire

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Dividendo repartido a cuenta de los beneficios que se esperan obtener en un ejercicio, en función de la marcha económica de la sociedad, y antes de la aprobación formal de distribución de resultados por la Junta General de accionistas. Una vez aprobada ésta, se completa con un dividendo complementario.  3, record 3, Spanish, - dividendo%20a%20cuenta

Record number: 3, Textual support number: 1 OBS

dividendo a cuenta: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 3, Spanish, - dividendo%20a%20cuenta

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The aggregate of outstanding accounts payable at the end of a fiscal year which becomes a first charge against the next fiscal year's funds.(DFAPA).  2, record 4, English, - carry%2Dover

Record number: 4, Textual support number: 1 OBS

CODE dBAAAAACBAf  3, record 4, English, - carry%2Dover

Record number: 4, Textual support number: 2 OBS

Term(s) officialized by the Department of National Defence  3, record 4, English, - carry%2Dover

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Ensemble des dettes passives qui sont en souffrance à la fin d'un exercice financier et qui sont imputées en priorité sur les fonds de l'exercice financier suivant. (DFAPA).  2, record 4, French, - report

Record number: 4, Textual support number: 1 OBS

Terme(s) uniformisé(s) par le Ministère de la Défense Nationale  3, record 4, French, - report

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A bank shall, within sixty days after the end of each calendar year, provide the Superintendent with a return,... payable in Canada in Canadian currency... for which no payment has been made for a period of nine years or more calculated from the date of issue, certification, acceptance or maturity, whichever is the latest, until the date of the return.((Bank Act)).  1, record 5, English, - date%20of%20acceptance

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Dans les soixante jours qui suivent la fin de chaque année civile, la banque fournit au surintendant, en la forme qu'il précise, un relevé au 31 décembre de tous les effets négociables, [...] et pour lesquels aucun paiement n'a été fait pendant une période de neuf ans ou plus, à la date du relevé et dont le point de départ est la dernière des dates suivantes : émission, visa, acceptation ou échéance. ((Loi sur les banques)).  1, record 5, French, - date%20d%27acceptation

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The(Renters’ Tax Reduction) program was established in 1989(in British Columbia) and ceased at the end of the 1992 tax year. It provided tax relief to low-income tenants by allowing a reduction of provincial tax payable, depending upon the amount of rent paid, number of dependants and annual income.  1, record 6, English, - low%2Dincome%20tenant

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Le programme (Réduction d'impôt pour locataires) établi en 1989 a pris fin au terme de l'année d'imposition 1992. Il visait à alléger le fardeau fiscal des locataires à faible revenu en leur accordant une réduction de l'impôt provincial à payer calculée en fonction du loyer versé, du nombre de personnes à charge et du revenu annuel.  1, record 6, French, - locataire%20%C3%A0%20faible%20revenu

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

How much 1 received or paid annually is worth today... The reciprocal of the capital recovery factor. Generally obtained from a set of compounding and discounting tables. This factor enables determination of the present worth of a constant amount received or paid each year for some length of time in the future.  1, record 7, English, - present%20worth%20of%20an%20annuity%20factor

Record number: 7, Textual support number: 1 CONT

Present worth of $1 per annum-This table contains the Inwood Ordinary Annuity Coefficients, or factors, for computing the value of an annuity income stream for a given number of years with the installments payable at the end of each year.  2, record 7, English, - present%20worth%20of%20an%20annuity%20factor

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Valeur actuelle de $1 par période (VA1/P). L'évaluateur rencontre souvent des problèmes où il doit mesurer la valeur actuelle d'une série de versements périodiques. Ces versements périodiques habituellement de montants égaux et reçus en fin de période portent le nom d'annuités.  1, record 7, French, - valeur%20actuelle%20de%20%241%20par%20p%C3%A9riode

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

Es el valor actual de 1, recibido o pagado anualmente durante x años. Es el recíproco del factor de recuperación del capital. En general, se obtiene de un conjunto de tablas de interés compuesto y de descuento. Este factor permite determinar el valor actual de un monto constante recibido o pagado cada año durante un cierto período en el futuro.  1, record 7, Spanish, - valor%20actual%20de%20una%20anualidad%20constante

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

That, for taxation years that end after February 27, 1995 and begin before November 1, 1996, every corporation(other than a life insurer) that is a financial institution for the purposes of Part VI of the Act be subject to a surtax equal to 12% of its tax payable under Part VI for the year(determined without reference to the Part I tax credit and as if the capital deduction were $400 million) and that the surtax be prorated for taxation years that straddle either of those dates.  1, record 8, English, - be%20prorated

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

La surtaxe applicable aux années d'imposition qui chevauchent l'une ou l'autre de ces dates sera établie au prorata.  1, record 8, French, - %C3%AAtre%20%C3%A9tabli%20au%20prorata

Record 8,  Textual support,  Spanish