TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The prescribed information to be contained in any return of the self-employed earnings of a person for a year... shall identify the province in which that person was resident on the last day of that year. [Canada Pension Plan].  1, record 1, English, - return%20of%20earnings

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Les renseignements prescrits que doit contenir une déclaration des gains d'une personne provenant du travail qu'elle exécute pour son propre compte, pour une année, (...), doivent spécifier la province où la personne résidait le dernier jour de cette année. [Régime de pensions du Canada].  1, record 1, French, - d%C3%A9claration%20des%20gains

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A [person] who takes a proportion of the earnings of a prostitute, usually in return for arranging clients, providing protection.  3, record 2, English, - pimp

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Celui qui vit de la prostitution d'une ou de plusieurs filles publiques, en se donnant l'apparence de les «soutenir», de les protéger.  2, record 2, French, - prox%C3%A9n%C3%A8te

Record number: 2, Textual support number: 1 OBS

proxénète : désignation tirée du mini-lexique «Violence faite aux femmes» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 2, French, - prox%C3%A9n%C3%A8te

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Persona que obtiene beneficios de la prostitución de otra persona.  2, record 2, Spanish, - proxeneta

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

(1) Earnings of improved property credited to earnings of the ground itself, after allowance is made for earnings of improvements; often termed "economic rent".(2) The payment made for use of unimproved land, usually on a basis that is completely "net" to the owner;(3) the net rent paid for the right of use and occupancy of a parcel of unimproved land or that portion of the total rental paid that is considered to represent a return on the land only.  1, record 3, English, - ground%20rent

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

(1) Gains provenant d'un bien comportant des améliorations, imputés aux gains du terrain même, après la déduction des gains provenant des améliorations; appelé souvent «loyer économique». (2) Paiement fait en vue de l'utilisation d'un terrain ne comportant pas d'améliorations, en se fondant habituellement sur le fait qu'il s'agit d'un loyer «net» pour le propriétaire; (3) loyer net payé pour le droit d'usage et d'occupation d'un terrain non amélioré ou cette partie du loyer total qui représente le revenu du terrain seulement.  2, record 3, French, - loyer%20foncier

Record number: 3, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  3, record 3, French, - loyer%20foncier

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 OBS

Y no en función de las casas u otros edificios.  1, record 3, Spanish, - renta%20fijada%20en%20funci%C3%B3n%20del%20terreno

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to or putting the tangible non-produced asset at the disposal of, another institutional unit; it consists of interest, the distributed income of corporations(i. e. dividends and withdrawals from income of quasi-corporations), reinvested earnings on direct foreign investment, property income attributed to insurance policy holders, and rent.  1, record 4, English, - property%20income

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Le revenu de la propriété se définit comme le revenu que doit recevoir le propriétaire d'un actif financier ou d'un actif corporel non produit en échange de la fourniture de fonds ou de la mise à disposition d'un actif corporel non produit à une autre entité institutionnelle; il comprend les intérêts, les revenus distribués des sociétés (c'est-à-dire les dividendes et les prélèvements sur les revenus des quasi-sociétés), les bénéfices réinvestis d'investissement direct étranger, les revenus de la propriété attribués aux assurés, et les loyers.  1, record 4, French, - revenu%20de%20la%20propri%C3%A9t%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Price cap method of regulation : overall, price caps are a regulatory device which limit or "cap" the price that a telephone company may charge for a particular basket of services. This form of regulation encourages telephone companies to operate more efficiently by allowing the company to increase its profits by becoming more productive. Price cap regulation will replace earnings or rate of return regulation for services in the Utility segment in 1998.  1, record 5, English, - price%20cap%20method%20of%20regulation

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Méthode de réglementation par plafonnement des prix : Dans l'ensemble, le plafonnement des prix est un mécanisme de réglementation qui limite ou «plafonne» le prix qu'une compagnie de téléphone peut facturer pour un bloc particulier de services. Cette forme de réglementation encourage les compagnies de téléphone à fonctionner de manière plus efficiente en leur permettant d'accroître leurs bénéfices en devenant plus productives. La réglementation par plafonnement des prix remplacera, en 1998, la réglementation des bénéfices, ou du taux de rendement, pour les services du segment Services publics.  1, record 5, French, - m%C3%A9thode%20de%20r%C3%A9glementation%20par%20plafonnement%20des%20prix

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Under rate of return(or "earnings") regulation, the regulated telephone company is allowed to earn a reasonable return on its rate base(which includes its investment in capital and operating expenses). The Commission approves the rates which the telephone company must charge in order to achieve this rate of return. The company is not allowed to make profits in excess of this reasonable rate of return.  1, record 6, English, - rate%20of%20return%20regulation

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

En vertu de la réglementation du taux de rendement (ou des bénéfices), la compagnie de téléphone réglementée est autorisée à obtenir un rendement raisonnable sur sa base tarifaire (qui comprend ses immobilisations et ses dépenses d'exploitation). Le Conseil approuve les tarifs que la compagnie de téléphone doit facturer pour atteindre ce taux de rendement. Il est interdit à la compagnie de faire des profits en sus de ce taux de rendement raisonnable.  1, record 6, French, - r%C3%A9glementation%20du%20taux%20de%20rendement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

In the sales profession, a draw is an incentive paid in advance of performance, such as a draw against future earnings, that typically is used to help salespeople through slow periods. A recoverable draw requires the sales representative to return an unearned amount of the draw or carry forward the unearned amount as a deficit if actual performance results in an earned incentive that is less than the draw provided. Nonrecoverable draws, also known as guarantees because they provide a certain level of incentive pay by the employer, are not expected to be returned, nor is the unearned amount carried forward.(Using Draws Wisely in Your Compensation Plan, Sales & Marketing Management(SAL) ISSN : 0163-7517 Vol : 142, Iss : 9, Aug 1990, p : 92-93.)  2, record 7, English, - recoverable%20draw

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Que l'employeur peut récupérer dans certains cas.  1, record 7, French, - commission%20payable%20d%27avance

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

In the sales profession, a draw is an incentive paid in advance of performance, such as a draw against future earnings, that typically is used to help salespeople through slow periods. A recoverable draw requires the sales representative to return an unearned amount of the draw or carry forward the unearned amount as a deficit if actual performance results in an earned incentive that is less than the draw provided. Nonrecoverable draws, also known as guarantees because they promise a certain level of incentive pay by the employer, are not expected to be returned, nor is the unearned amount carried forward.(Using Draws Wisely in Your Compensation Plan, Sales & Marketing Management(SAL) ISSN : 0163-7517 Vol : 142, Iss : 9, Aug 1990, p : 92-93.)  2, record 8, English, - non%20recoverable%20draw

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Commission payable d'avance et non recouvrable.  1, record 8, French, - commission%20non%20recouvrable

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A method whereby pension benefits are adjusted according to the actual investment earnings on pension fund assets over and above a floor rate of return.  2, record 9, English, - excess%20interest%20indexing

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

(...) méthode selon laquelle le montant de la pension est rajusté en fonction du rendement réel de l'investissement en regard de l'actif de la caisse de retraite en sus d'un taux de rendement minimum.  2, record 9, French, - indexation%20en%20fonction%20de%20l%27int%C3%A9r%C3%AAt%20exc%C3%A9dentaire

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

On the other hand, the majority of workers receiving lifetime disability pensions return to work and suffer no earnings loss.  2, record 10, English, - lifetime%20disability%20pension

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Par contre, la majorité des travailleurs qui reçoivent une rente viagère d'invalidité retournent au travail et ne subissent aucune perte de salaire.  2, record 10, French, - rente%20viag%C3%A8re%20d%27invalidit%C3%A9

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

... there are combined ratios relating a balance sheet item to an item in the earnings statement and/or the retained earnings statement. For instance, net profit in the earnings statement may be related to the net worth in the balance sheet to give the rate of profit return on equity capital invested in the business.  1, record 11, English, - combined%20ratio

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

(...) il y a les ratios mixtes servant à établir la relation entre un poste du bilan et un poste de l'état des résultats ou des bénéfices non répartis. Par exemple, on peut établir un rapport entre le montant du bénéfice net apparaissant à l'état des résultats et la valeur nette comptable indiquée au bilan pour trouver le taux de rendement du capital investi dans l'entreprise.  1, record 11, French, - ratio%20mixte

Record 11,  Textual support,  Spanish