TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... any natural or legal person who, in return of a fee, commission or other consideration, acts on behalf of others to negotiate or arrange contracts, purchases, sales or other means of transfer of firearms, their parts or components or ammunition.  1, record 1, English, - arms%20broker

Record number: 1, Textual support number: 1 CONT

Prosecutors said that in 2012, [the man] met in Ukraine with a [Drug Enforcement Administration (DEA)] informant posing as a Russian weapons broker to arrange for the purchase of surface-to-air missiles and various military aircraft components.  2, record 1, English, - arms%20broker

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Personne physique ou morale qui sert d'intermédiaire entre des parties intéressées qu'elle met en relation et qui organise ou facilite la conclusion de transactions, d'accords ou de possibles contrats entre elles portant sur des armes à feu, leurs pièces, éléments et munitions en échange d'un avantage financier ou autre.  2, record 1, French, - courtier%20en%20armement

Record number: 1, Textual support number: 1 CONT

À l'heure actuelle, à peine plus de 30 États se sont dotés de lois et règlements plus ou moins stricts pour contrôler les activités des courtiers en armement.  1, record 1, French, - courtier%20en%20armement

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

[An] investment strategy based on evaluation of such factors as technical indicators, interest rates, market direction and strength, and economic factors.  2, record 2, English, - market%20timing

Record number: 2, Textual support number: 1 CONT

The strategy attempts to time purchases and sales of securities to maximize investment return.  2, record 2, English, - market%20timing

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Les stratégies de synchronisation des marchés consistent généralement à négocier les parts de fonds communs de placement afin de profiter des écarts à court terme entre le prix que devraient avoir les parts et leur prix périmé, utilisé pour évaluer le portefeuille du fonds.  1, record 2, French, - synchronisation%20des%20march%C3%A9s

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Fee paid to a brokerage house by a buyer of shares in a load mutual fund or a limited partnership.  2, record 3, English, - load

Record number: 3, Textual support number: 1 CONT

Normally, the sales charge for a mutual fund starts at 8 1/2% of the capital invested and decreases as the size of the investment increases. The sales charge for a limited partnership is often even higher-typically 10%. In return for the sales charge, investors are entitled to investment advice from the broker on which fund or partnership is best for them. A fund that carries no sales charge is called a no-load fund.  2, record 3, English, - load

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Frais (commission, frais de distribution, frais de gestion) ajoutés au coût d'acquisition ou retranchés du prix de rachat d'actions de sociétés d'investissement à capital variable ou de parts de fonds communs de placement.  3, record 3, French, - frais%20d%27acquisition

Record number: 3, Textual support number: 1 CONT

Les frais d'acquisition varient généralement entre 8 % et 9 % du prix de vente des actions jusqu'à certaines limites données [...]  4, record 3, French, - frais%20d%27acquisition

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The profitability ratio measures management’s over-all effectiveness as shown by the returns generated on sales and investments.  3, record 4, English, - profitability%20ratio

Record number: 4, Textual support number: 2 CONT

The financial control companies have, on average, higher profitability ratios(return on sales, return on capital) than the other companies.  4, record 4, English, - profitability%20ratio

Record number: 4, Textual support number: 1 OBS

profititability ratio: term generally used in the plural.  5, record 4, English, - profitability%20ratio

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

ratios de rentabilité : Ratios indicateurs du degré de réussite d'une entreprise au cours de la période, exprimant généralement le résultat en pourcentage du chiffre d'affaires, de la moyenne du total de l'actif ou encore de la moyenne des capitaux propres pendant cette période.  2, record 4, French, - ratio%20de%20rentabilit%C3%A9

Record number: 4, Textual support number: 1 OBS

ratio de rentabilité; taux de rentabilité : termes habituellement utilisés au pluriel.  5, record 4, French, - ratio%20de%20rentabilit%C3%A9

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Ratios que relacionan los beneficios obtenidos con diferentes variables, tanto del balance como de la cuenta de pérdidas y ganancias. Los más usuales son los márgenes sobre ventas, rentabilidad sobre recursos propios, y sobre activos.  2, record 4, Spanish, - relaci%C3%B3n%20de%20rentabilidad

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A negotiable check is one that may be transferred from one person to another, and a non-negotiable check is one that cannot be so transferred.  3, record 5, English, - non%2Dnegotiable%20cheque

Record number: 5, Textual support number: 2 CONT

The penalty for making a payment with a non-negotiable cheque is 10 per cent of the Tax Collectable on Sales(Line 2 of the return) plus 5 per cent of the Tax Payable for Own Use(Line 3 of the return), with no maximum.  4, record 5, English, - non%2Dnegotiable%20cheque

Record number: 5, Textual support number: 1 OBS

The preferred Canadian spelling form is "cheque," not "check."  5, record 5, English, - non%2Dnegotiable%20cheque

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Une amende de 25 $ sera exigée pour un chèque non négociable.  2, record 5, French, - ch%C3%A8que%20non%20n%C3%A9gociable

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Canadians now have immediate access through the Internet to information they need to correctly file their tax return. They have secure on-line access to information related to their income tax returns, Canada Child Tax Benefit, GST/HST [goods and services tax/harmonized sales tax] credit, and related provincial and territorial benefit programs. Businesses are able to register on-line, file returns using the Internet, and pay their taxes electronically through financial institutions. There have been significant service improvements to the Scientific Research and Experimental Development tax credit program and to the Charities program. Numerous achievements in the Agency's compliance program have ensured that the federal tax system continues to be governed by fairness and impartiality.  2, record 6, English, - tax%20credit%20program

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Grâce à Internet, les Canadiens peuvent maintenant accéder sans délai aux renseignements dont ils ont besoin pour produire correctement leur déclaration de revenus. Ils ont un accès en direct sécuritaire à l'information concernant leurs déclarations de revenus, la prestation fiscale canadienne pour enfants, le crédit pour la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] et les programmes de prestations provinciaux et territoriaux connexes. Les entreprises peuvent s'inscrire en direct, produire leurs déclarations par Internet et payer leur impôt et leurs taxes électroniquement par l'entremise d'institutions financières. Beaucoup d'améliorations importantes ont été apportées au service lié au programme du crédit d'impôt pour des activités de recherche scientifique et de développement expérimental, et au programme des organismes de bienfaisance.  2, record 6, French, - programme%20de%20cr%C3%A9dit%20d%27imp%C3%B4t

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

For each reporting period, you have to prepare and send us a GST/HST [goods and services tax/harmonized sales tax] return showing the amount of GST/HST you charged or collected from your customers and the amount of GST/HST you paid or owe to your suppliers.  2, record 7, English, - GST%2FHST%20return

Record number: 7, Textual support number: 1 OBS

GST/HST [goods and services/harmonized sales tax].  3, record 7, English, - GST%2FHST%20return

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Formulaire utilisé par les inscrits pour déclarer la taxe perçue et versée ou pour demander des crédits de taxe sur les intrants.  2, record 7, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record number: 7, Textual support number: 1 CONT

Pour chaque période [de déclaration], vous devez préparer et nous envoyer une déclaration de TPS/TVH [taxe sur les produits et services / taxe de vente harmonisée] indiquant le montant de TPS/TVH perçu de vos clients ou facturé à ceux-ci et le montant de TPS/TVH payé ou dû à vos fournisseurs.  3, record 7, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record number: 7, Textual support number: 1 OBS

TPS/TVH : taxe sur les produits et services / taxe de vente harmonisée.  2, record 7, French, - d%C3%A9claration%20de%20TPS%2FTVH

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A fee (sales charge or load) that investors pay when selling mutual fund shares within a specified number of years, which usually ranges between five to ten years. The fee amounts to a percentage of the value of the share being sold. The fee percentage is highest in the first year and decreases yearly until the specified holding period ends, at which time it drops to zero.  16, record 8, English, - back%2Dend%20load

Record number: 8, Textual support number: 1 CONT

Deferred Sales Charge -a fee you pay when you sell your shares. Also known as a "back-end load," this fee typically goes to the brokers that sell the fund’s shares. ... the amount of this type of load will depend on how long the investor holds his or her shares and typically decreases to zero if the investor holds his or her shares long enough.  17, record 8, English, - back%2Dend%20load

Record number: 8, Textual support number: 1 OBS

Back-end-load: Also known as a "contingent deferred sales charge or load."  16, record 8, English, - back%2Dend%20load

Record number: 8, Textual support number: 2 OBS

In the U.K., a back-end load is called "Exit charge."  18, record 8, English, - back%2Dend%20load

Record number: 8, Textual support number: 3 OBS

Some of the sources consulted give "redemption fee" as a true synonym of "back-end load, "but some sources state that there is a slight difference between the two terms. Back-end load goes to the management company to pay sales commissions and redemption fees return to the fund itself.  19, record 8, English, - back%2Dend%20load

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Frais (commission, frais de distribution, frais de gestion) portés en diminution du prix de rachat d'un instrument de placement, par exemple, des parts d'un fonds commun de placement.  5, record 8, French, - frais%20de%20rachat

Record number: 8, Textual support number: 1 CONT

Les frais de rachat sont souvent facturés en fonction d'un taux qui diminue progressivement au cours de la période de détention de l'instrument de placement, par exemple, une commission de 6 % s'il y a rachat des titres après un an suivant la date d'achat initiale, 4 % après trois ans et aucune commission après sept ans.  5, record 8, French, - frais%20de%20rachat

Record number: 8, Textual support number: 2 CONT

Les frais de sortie sont des frais exigés à la vente des parts.  6, record 8, French, - frais%20de%20rachat

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

One of a group of ratios, based on financial statements for an enterprise, that enable the project analyst to make a judgment about the efficiency of an enterprise, its return on key aggregates, and its liquidity. Often used in the analysis of creditworthiness.  2, record 9, English, - financial%20ratio

Record number: 9, Textual support number: 1 CONT

Financial ratios are those derived from comparisons of balance-sheet items or of balance-sheet items with profit-and-loss items; ...  3, record 9, English, - financial%20ratio

Record number: 9, Textual support number: 1 OBS

Examples of financial ratios are : inventory turnover, operating ratio, return on sales, return on equity, return on assets, current ratio, debt-equity ratio, and debt service ratio.  2, record 9, English, - financial%20ratio

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Le chiffre que l'on obtient en divisant un poste des états financiers (ou comptes) par un autre afin de faciliter l'analyse de la situation financière d'une entreprise et de sa rentabilité.  3, record 9, French, - ratio%20financier

Record number: 9, Textual support number: 1 OBS

les principaux ratios financiers sont : fonds de roulement [...] ratio de trésorerie [...] ratio d'indépendance financière.  4, record 9, French, - ratio%20financier

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Relación dentro de un conjunto de relaciones, basada en los estados financieros correspondientes a una empresa, que permite al analista del proyecto formar un juicio acerca de la eficiencia de una empresa, de su rendimiento con respecto a los agregados clave, y de su liquidez. Se utiliza a menudo en el análisis de solvencia crediticia.  1, record 9, Spanish, - relaci%C3%B3n%20financiera

Record number: 9, Textual support number: 1 OBS

Ejemplos de relaciones financieras : rotación de existencias, relación de operación, rendimiento sobre las ventas, rendimiento sobre el capital, rendimiento sobre el activo, coeficiente de liquidez, relación de capital y endeudamiento y relación del servicio de la deuda.  1, record 9, Spanish, - relaci%C3%B3n%20financiera

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

Return sales orders are created by internal clients for the return or exchange of forms or publications.  1, record 10, English, - return%20sale%20order

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Les commandes clients de retour sont créées quand des formulaires ou des publications sont retournés ou échangés par des clients internes.  1, record 10, French, - commande%20client%20de%20retour

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

The financial control companies have, on average, higher profitability ratios(return on sales, return on capital) than the other companies.  2, record 11, English, - return%20on%20capital

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Les sociétés ayant adopté le style «contrôle financier» ont, en moyenne, des taux de rentabilité (rentabilité des ventes, rendement du capital) plus élevés que ceux des autres compagnies.  3, record 11, French, - rendement%20du%20capital

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

In some transactions this field is used to indicate the reason for raising the sales order. In module 177, this field is used as a return reason code. Values used for ZINT, ZFOR & ZUNI are as follows : 010-Garment destroyed-contaminated; 020-Garment destroyed-wear & tear; 030-Replacement of lost articles; 040-Size or item change; 050-Return new garment; 060-Return used garment(replacement) ;070-Return used garment(no replacement) ;080-Forms-incorrect shipment; 090-Forms-damaged in transit; 100-Forms-Misc. return; 110-Forms-Quarantined; 200-Incorrect amount; 201-Incorrect quantity-services NTR. 900-Interdepartmental settlement cancelled.  1, record 12, English, - order%20reason

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Dans certaines transactions, on indique dans cette zone le motif d'établissement d'une commande client. Dans le module 177, on tape dans cette zone la raison de la commande. Voici les valeurs utilisées pour les types : ZINT, ZFOR et ZUNI : 010 - Uniformes - vêtements détruits (contam.); 020 - Uniformes - vêtements détruits (usés); 030 - Uniformes - remplacement d'objets perdus; 040 - Uniformes - modific. Taille/Chang articles; 050 - Uniformes - retour de vêtements neufs; 060 - Uniformes - retour vêtements usés (remplac); 070 - Uniformes - retour vêt. Usés (sans remplac); 080 - Retour formulaires - erreurs livraison; 090 - Retour formulaires - endommagés (transp); 100 - Retour de formulaires - divers110 - Articles en quarantaine; 200 - Quantité erronée; 201 - Quantité erronée - services RNF; 900 - RI annulé. Application SD du SAP.  1, record 12, French, - raison%20du%20passage%20de%20la%20commande%20client

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

This slide is to help the [provincial sales tax] agent fill out the PST return card.  1, record 13, English, - return%20card

Record number: 13, Textual support number: 1 OBS

Terminology used at Revenue Canada (Termicom).  2, record 13, English, - return%20card

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Taxe provinciale de vente au détail.  2, record 13, French, - bordereau%20de%20retour

Record number: 13, Textual support number: 2 OBS

Terminologie en usage à Revenu Canada (Termicom).  2, record 13, French, - bordereau%20de%20retour

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Persons who should have filed a GST or GST/HST(goods and services tax/harmonized sales tax) return, but have never done so, can file voluntarily... The Department will not prosecute these persons, or impose any civil penalties, as long as they disclose the information...  1, record 14, English, - civil%20penalties

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Sanction pécuniaire qu'impose Revenu Canada aux personnes qui auraient dû produire une déclaration de TPS ou de TPS/TVH (taxe sur les produits et services/taxe de vente harmonisée), mais qui ne l'ont jamais fait ou aux personnes qui ont envoyé à Revenu Canada des déclarations incomplètes.  2, record 14, French, - amendes%20administratives

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Receiving accepts the goods, the warehouse returns them to stock, inventory management updates records to reflect their return, promotions determines what price the goods were actually sold, sales accounting adjusts the commissions, general accounting updates the financial records, and so on. Yet no single department or individual is in charge of handling returns.  1, record 15, English, - return%20to%20stock

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

La réception reçoit les biens, le magasin les reclasse en rayonnage, le responsable des stocks met à jour ses inventaires, la promotion détermine le prix réel auquel les biens ont été vendus, la comptabilité des ventes recalcule les commissions, la comptabilité générale corrige les écritures, etc. Ainsi, il n'y a ni service ni individu qui soit responsable du traitement des retours.  1, record 15, French, - reclasser%20en%20rayonnage

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

Receiving accepts the goods, the warehouse returns them to stock, inventory management updates records to reflect their return, promotions determines what price the goods were actually sold, sales accounting adjusts the commissions, general accounting updates the financial records, and so on. Yet no single department or individual is in charge of handling returns.  1, record 16, English, - sales%20accounting

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

La réception reçoit les biens, le magasin les reclasse en rayonnage, le responsable des stocks met à jour ses inventaires, la promotion détermine le prix réel auquel les biens ont été vendus, la comptabilité des ventes recalcule les commissions, la comptabilité générale corrige les écritures, etc. Ainsi, il n'y a ni service ni individu qui soit responsable du traitement des retours.  1, record 16, French, - comptabilit%C3%A9%20des%20ventes

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Receiving accepts the goods, the warehouse returns them to stock, inventory management updates records to reflect their return, promotions determines what price the goods were actually sold, sales accounting adjusts the commissions, general accounting updates the financial records, and so on. Yet no single department or individual is in charge of handling returns.  1, record 17, English, - update%20financial%20records

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

Net income divided by revenue. A financial ratio used to judge return to critical aggregates.  2, record 18, English, - return%20on%20sales

Record number: 18, Textual support number: 1 CONT

The financial control companies have, on average, higher profitability ratios(return on sales, return on capital) than the other companies.  3, record 18, English, - return%20on%20sales

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

Les sociétés ayant adopté le style "contrôle financier" ont en moyenne, des taux de rentabilité (rentabilité des ventes, rendement du capital) plus élevés que ceux des autres compagnies.  3, record 18, French, - rentabilit%C3%A9%20d%27exploitation

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 DEF

Es el ingreso neto dividido por el ingreso fiscal. Es una relación financiera que se aplica para juzgar el rendimiento a agregados críticos.  1, record 18, Spanish, - rendimiento%20sobre%20las%20ventas

Record 19,  Textual support,  English

Record number: 19, 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 19, English, - recoverable%20draw

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Que l'employeur peut récupérer dans certains cas.  1, record 19, French, - commission%20payable%20d%27avance

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, 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 20, English, - non%20recoverable%20draw

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

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

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

Gross Margin Return on Inventory Investment(GMROI) : 1. objectively relates sales profitability to inventory investment, 2. allows objective comparisons among merchandise universes, and 3. facilitates the objective ranking of inventory investment results at all levels of the merchandise classification hierarchy.  1, record 21, English, - gross%20margin%20return%20on%20inventory%20investment

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

A pricing goal that involves setting prices so as to achieve a certain percentage return on investment or on net sales.  2, record 22, English, - target%20return

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

The franchise is only one form among many of the commercial concession, and its originality lies more in the terminology used by the parties than in the structure and purpose of the franchise contract. Commercial concessions in the form of distribution agreements are developed as energetically as franchises in fields where the manufacturer's products have distinctive brand names. Like franchise holders, distributors are given exclusive rights of distribution for a specific product or range of products, and undertake the same obligations to promote the products and to attain specified sales targets. In return distributors, like franchise holders, receive assistance from the manufacturer in organising sales and accompanying services, including technical "know how". The idea that a distributor should have an exclusive territory for the sale of the manufacturer's products is characteristic of commercial concessions, rather than franchises, but this idea has lately tended to give way to the more flexible concept of the distributor's zone of principal responsibility. As in the case of the franchise, this refers not so much to a particular geographical area as to the customers who are to be attracted to buying the products in question.  1, record 23, English, - commercial%20concession

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

[...] le contrat liant un fournisseur (le concédant) à un commerçant indépendant (le concessionnaire), auquel il confère dans une zone déterminée, l'exclusivité de la revente de produits de marque, à la condition que le concessionnaire assume certaines obligations et accepte le contrôle du concédant, auprès duquel il s'engage parfois à s'approvisionner exclusivement en produits de même nature.  1, record 23, French, - concession%20commerciale

Record number: 23, Textual support number: 1 CONT

[Un] deuxième moyen juridique de monopoliser une clientèle en éliminant toute concurrence est constitué par les accords d'exclusivité au sens large. Tantôt il s'agira d'un producteur qui fera prendre l'engagement à certains clients de s'approvisionner en marchandises déterminées exclusivement chez lui, il s'agit alors d'une exclusivité d'approvisionnement. Tantôt au contraire le producteur assurera à certains commerçants l'exclusivité de distribution de produits ou services sur un territoire déterminé, on sera alors en présence d'une exclusivité de distribution [...]. [L'exclusivité de distribution] permet à un commerçant d'éliminer la concurrence, mais il s'agit cette fois du distributeur d'un produit ou d'un service, qui se voit accorder par le titulaire de la marque une exclusivité territoriale, qui l'assure, dans ce secteur, d'un certain monopole sur la clientèle. Deux techniques contractuelles permettent d'aboutir à ce résultat : la concession commerciale, la franchise commerciale.  1, record 23, French, - concession%20commerciale

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

Positioning : the art and science, in marketing, of "fitting" a product or service to one or more segments of the broad market in such a way as to set it meaningfully apart from competition, thereby optimizing opportunity for greater sales, profits, and/or return on investment.  2, record 24, English, - media%20positioning

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

-on consignment : shipped to a dealer who acts as agent(as for a manufacturer) to sell, auction, or exhibit with the agreement that he may take title to and pay for what he sells, that he must remit the proceeds of sales less commission to the shipper, and that he may return anything left unsold.  1, record 25, English, - consignment%20account

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Consignation: Une marchandise est en consignation lorsqu'elle est adressée à un agent (le consignataire), en vue de sa vente par celui-ci, pour compte de l'expéditeur, moyennant une rémunération convenue sur le produit de la vente.  2, record 25, French, - compte%20de%20consignataire

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

(...) in return for ensured sales, a machine tool manufacturer may agree to purchase his components from his own major engineering customer(...)  1, record 26, English, - ensured%20sale

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

(...) en échange de ventes assurées, un fabricant de machines- outils peut accepter d'acheter ses composants chez son principal client (...)  2, record 26, French, - vente%20assur%C3%A9e

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

given the desired rate of return on assets and the ratio of sales to assets or as it is more popularly called, the--, we can calculate the profit margin on sales  1, record 27, English, - sales%2Dasset%20ratio

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

ventes nettes [divisées par] fonds propres ou --. Il mesure l'efficience dans l'utilisation des fonds propres pour une période donnée.  1, record 27, French, - coefficient%20de%20rotation%20des%20fonds%20propres

Record 27,  Textual support,  Spanish