TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The process whereby a company may share its risk with another, paying to such sharing company a portion of the premium it receives.  2, record 1, English, - reinsurance

Record number: 1, Textual support number: 1 CONT

Reinsurance has the same economic objective as insurance generally, that is the transfer and consequent elimination or reduction of risk by the creation of a wider spread of exposure.  3, record 1, English, - reinsurance

Record number: 1, Textual support number: 1 OBS

Reinsurance contracts pay only the company which reinsures, not the policyholder.  2, record 1, English, - reinsurance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Opération consistant, pour un assureur qui a conclu un contrat d'assurance avec un client, à céder une partie ou la totalité des risques assumés à un ou plusieurs autres assureurs dans des conditions fixées par contrat.  2, record 1, French, - r%C3%A9assurance

Record number: 1, Textual support number: 1 CONT

La réassurance a deux fonctions essentielles : développer les possibilités de souscription des sociétés d'assurance directe et les protéger contre les écarts de survenance des sinistres dans l'espace et le temps.  3, record 1, French, - r%C3%A9assurance

Record number: 1, Textual support number: 1 OBS

La partie d'un risque que l'assureur (le cédant) garde à sa charge sans le céder au réassureur avec lequel il est lié par contrat porte le nom de «rétention».  2, record 1, French, - r%C3%A9assurance

Record number: 1, Textual support number: 2 OBS

Même s'il acquiert ainsi une possibilité de recours auprès du réassureur, le premier assureur demeure totalement responsable de ses engagements à l'égard des titulaires des contrats et il continue à assumer les fonctions administratives et à traiter avec les titulaires des contrats.  2, record 1, French, - r%C3%A9assurance

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Contrato por el que un asegurador asegura a su vez el riesgo de una póliza con una o más compañías, que asumen un determinado porcentaje del riesgo y de la prima. El asegurador directo o abridor cobra una comisión de apertura y gastos de administración, y puede quedarse también con parte de la póliza.  3, record 1, Spanish, - reaseguro

Record number: 1, Textual support number: 1 OBS

Bajo este tipo de contrato, una compañía de seguros acuerda indemnizar a otra aseguradora del todo o en partes en contra de los riesgos que ha asumido la primera.  4, record 1, Spanish, - reaseguro

Record number: 1, Textual support number: 2 OBS

reaseguro: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  5, record 1, Spanish, - reaseguro

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Marketing in which a company attempts to advertise and promote its products by associating them with a public event... without paying the fees that an exclusive sponsor is required to pay.  2, record 2, English, - ambush%20marketing

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Marketing consistant, pour une entreprise, à profiter du retentissement médiatique d'un événement dont elle n'est ni l'organisatrice ni la partenaire pour gagner en visibilité et en notoriété.  2, record 2, French, - marketing%20opportuniste

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

An annual bonus is usually based on overall company performance.... you may get a large or small bonus(or no bonus at all) depending on how successful your organization or specific department was that year, as well as how big a part of that success you were.... The reason companies wait a full year before paying is simply because it means you have to stick around longer — which is why very few people leave their jobs before collecting their yearly bonus.  3, record 3, English, - annual%20bonus

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The costs involved in paying employees, including such expenses as labour costs, costs required by law(i. e. statutory requirements), costs required by company policy or the terms of a collective agreement(e. g., the cost of premiums required for company paid benefits).  4, record 4, English, - wage%20bill

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Somme globale, dans une entreprise, une industrie ou dans l'économie nationale, qui est constituée par l'ensemble des salaires directs ou indirects versés aux travailleurs pendant une période donnée.  2, record 4, French, - masse%20salariale

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 CONT

John Stuart Smith recogió la teoría del fondo de salarios elaborada por Adam Smith, según la cual la cantidad destinada al pago de [los salarios] estaba predeterminada por la masa de salarios y las necesidades de materias primas [...]  1, record 4, Spanish, - masa%20de%20salarios

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A convertible and transferable instrument that allows an organization to benefit financially from an emission reduction.  2, record 5, English, - carbon%20credit

Record number: 5, Textual support number: 1 CONT

The Clean Development Mechanism allows existing forests in developing countries to be Kyoto forests. Carbon credits, obtained by sequestering carbon through enhancing forest growth, can be transferred to the developed country or company that is paying for the enhancement.  3, record 5, English, - carbon%20credit

Record number: 5, Textual support number: 1 OBS

In this context, the term "carbon" is elliptical and refers to carbon dioxide.  4, record 5, English, - carbon%20credit

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Instrument convertible et cessible permettant à un établissement de bénéficier financièrement d'une réduction d'émissions.  3, record 5, French, - cr%C3%A9dit%20de%20carbone

Record number: 5, Textual support number: 1 CONT

En échange, l'investisseur obtient des crédits carbone, c'est-à-dire des crédits de pollution, qu'il peut vendre sur les marchés du carbone ou inscrire à l'actif de son bilan d'émissions.  4, record 5, French, - cr%C3%A9dit%20de%20carbone

Record number: 5, Textual support number: 1 OBS

Dans ce contexte, «carbone» est un terme elliptique qui désigne le dioxyde de carbone.  5, record 5, French, - cr%C3%A9dit%20de%20carbone

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Company E-The directors decide that paying preferred dividends will not be onerously expensive. The company has a low apparent tax rate... which means it is less of a burden to pay dividends from after-tax profits.  1, record 6, English, - after%2Dtax%20profits

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

La Compagnie E - son conseil d'administration estime que le paiement des dividendes privilégiés ne sera pas trop coûteux. Son taux d'imposition apparent [...] est faible, ce qui veut dire que le paiement des dividendes à même les bénéfices après impôt est un fardeau beaucoup moins lourd à supporter.  1, record 6, French, - b%C3%A9n%C3%A9fices%20apr%C3%A8s%20imp%C3%B4t

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Imputed social contributions are recorded when employers provide social benefits, e. g. pensions, to their employees or former employees out of their own resources without engaging any insurance company. In this case a social contribution has to be imputed, in practice often as being equal to what is actually paid during the accounting period. This imputed contribution is recorded in a way similar to actual contributions, but the households are recorded as paying back the contribution to the employers.  1, record 7, English, - imputed%20social%20contribution

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

contribution sociale imputée : Source(s) : Traduction de l'ONU [Organisation des Nations Unies]; Traduction recommandée par l'INSEE [Institut national de la statistique et des études économiques].  1, record 7, French, - contribution%20sociale%20imput%C3%A9e

Record number: 7, Textual support number: 2 OBS

contribution sociale imputée : Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU et de celle recommandée par l'INSEE.  1, record 7, French, - contribution%20sociale%20imput%C3%A9e

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

[Dividend] paid in the form of bonds of the company.  2, record 8, English, - bond%20dividend

Record number: 8, Textual support number: 1 OBS

A dividend in the form of bonds of another company held by the paying company is a form of property dividend...  2, record 8, English, - bond%20dividend

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Dividende attribué sous forme d'obligations émises par la société.  2, record 8, French, - dividende%20sous%20forme%20d%27obligation

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Under the Convention, a general rate of withholding tax of 5 per cent will apply to dividends paid to a company that controls at least 10 per cent of the voting power in the company paying the dividends.  1, record 9, English, - voting%20power

Record number: 9, Textual support number: 1 OBS

Terminology found in the 1999 Federal Budget.  2, record 9, English, - voting%20power

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

En vertu de la Convention, un taux général de retenue à la source de 5 % s'appliquera aux dividendes payés à une société qui contrôle au moins 10 % des droits de vote de la société qui paie les dividendes.  1, record 9, French, - droits%20de%20vote

Record number: 9, Textual support number: 1 OBS

Terminologie extraite du Budget 1999.  2, record 9, French, - droits%20de%20vote

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A plan under which work continues after a breakdown in collective bargaining negotiations, with both company and union paying penalty fees for each day the breakdown remains unresolved.  1, record 10, English, - non%2Dstoppage%20strike

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Substitut à la grève traditionnelle par lequel, sans recourir à l'arrêt de travail, les parties n'en conservent pas moins le même pouvoir de négociation et subissent les mêmes sanctions économiques.  2, record 10, French, - gr%C3%A8ve%20sans%20arr%C3%AAt%20de%20travail

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Payments to the acquisition card company should be processed in a timely manner to avoid paying interest.  2, record 11, English, - acquisition%20card%20company

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Les paiements effectués à l'émetteur de la carte d'achat devraient être traités sans tarder pour éviter d'avoir à payer des intérêts.  3, record 11, French, - %C3%A9metteur%20de%20la%20carte%20d%27achat

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

[Used to] determine a company's odds of turning out new products that might attract a market... [, the] Patent-to-Stock-Price Ratio, which takes the number of patents and divides it by the price of a company's stock, is one of the most telling gauges of any company's chances of success. Take two companies in the plastics industry [both reporting approximately the same earnings and stock prices].... Say Company A has filed only three patents in the past year, while its competitor, Company B, has submitted thirty.... The Patent-to-Stock-Price Ratio reveals that investors in Company A's $50 shares are paying over $16 for every patent filed. With Company B, the investor is paying just over $1. 60 per patent.  1, record 12, English, - patent%2Dto%2Dstock%2Dprice%20ratio

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

A second general mechanism to lower the cost of capital is to reduce the level of corporate income tax. Australia has adopted a variation of this approach by eliminating the double taxation of dividends through its policy of dividend imputation. Under dividend imputation, an individual taxpayer may impute the corporate taxes already paid by a company paying him a dividend in determining his own taxes on that dividend.  1, record 13, English, - dividend%20imputation

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

subrogation : The right of an insurance company to recover from a third party, who may have caused the loss, the amount paid under the policy... Most commonly occurs in the field of insurance where the insurer has a right of subrogation upon paying the claim...  3, record 14, English, - right%20of%20subrogation

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

subrogation : Substitution d'une personne à une autre dans un rapport de droit.  2, record 14, French, - droit%20de%20subrogation

Record number: 14, Textual support number: 1 CONT

Ces dispositions donnent le droit de subrogation à l'assureur soit du moment où il verse l'indemnité, soit du moment où il assume la responsabilité de la perte.  3, record 14, French, - droit%20de%20subrogation

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

A term for the credit established on the account books of a company by allowing a customer to make a purchase without paying cash and without submitting a specific credit instrument, such as a note.  1, record 15, English, - book%20credit

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

(...) délai de paiement accordé par l'entreprise sur ses ventes à ses clients.  1, record 15, French, - cr%C3%A9dit%2Dclient

Record 15,  Textual support,  Spanish