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SHARE OWNERSHIP [32 records]
Record 1 - internal organization data 2019-10-30
Record 1, English
Record 1, Subject field(s)
- Communication and Information Management
- Information Processing (Informatics)
- IT Security
Record 1, Main entry term, English
- data owner
1, record 1, English, data%20owner
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... the data owner has the ability to create, edit, modify, share and restrict access to the data. Data ownership also defines the data owner's ability to assign, share or surrender all of these privileges to a third party. 2, record 1, English, - data%20owner
Record 1, Key term(s)
- owner of data
Record 1, French
Record 1, Domaine(s)
- Gestion des communications et de l'information
- Traitement de l'information (Informatique)
- Sécurité des TI
Record 1, Main entry term, French
- propriétaire de données
1, record 1, French, propri%C3%A9taire%20de%20donn%C3%A9es
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión de las comunicaciones y la información
- Tratamiento de la información (Informática)
- Seguridad de IT
Record 1, Main entry term, Spanish
- propietario de datos
1, record 1, Spanish, propietario%20de%20datos
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2014-10-21
Record 2, English
Record 2, Subject field(s)
- Electoral Systems and Political Parties
- Commercial Law
- Amalgamation and Partnerships (Finance)
Record 2, Main entry term, English
- acquiring party
1, record 2, English, acquiring%20party
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
If an acquiring party already exceeds the aforementioned percentage thresholds of 20% or 35%(i. e. via existing share ownership), as applicable, then the applicable threshold is 50%. 2, record 2, English, - acquiring%20party
Record 2, French
Record 2, Domaine(s)
- Systèmes électoraux et partis politiques
- Droit commercial
- Fusion, absorption et coparticipation (Finances)
Record 2, Main entry term, French
- partie qui fait l'acquisition
1, record 2, French, partie%20qui%20fait%20l%27acquisition
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Si une partie qui fait une acquisition dépasse déjà les seuils en pourcentage susmentionnés de 20 % ou de 35 % (c.-à-d. en vertu de la propriété existante d’actions), selon le cas, le seuil applicable est de 50 %. 2, record 2, French, - partie%20qui%20fait%20l%27acquisition
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2014-06-12
Record 3, English
Record 3, Subject field(s)
- Informatics
Record 3, Main entry term, English
- data ownership
1, record 3, English, data%20ownership
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Data ownership is primarily a data governance process that details an organization's legal ownership of enterprise-wide data. A specific organization or the data owner has the ability to create, edit, modify, share and restrict access to the data. Data ownership also defines the data owner's ability to assign, share or surrender all of these privileges to a third party. This concept is generally implemented in medium to large enterprises with huge repositories of centralized or distributed data elements. The data owner claims the possession and copyrights to such data to ensure their control and ability to take legal action if their ownership is illegitimately breached by an internal or external entity. 2, record 3, English, - data%20ownership
Record 3, French
Record 3, Domaine(s)
- Informatique
Record 3, Main entry term, French
- propriété des données
1, record 3, French, propri%C3%A9t%C3%A9%20des%20donn%C3%A9es
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
La garantie de la propriété, de la sécurité et de la souveraineté des données est devenue un enjeu clé pour les entreprises, et surtout les États, ayant décidé de dématérialiser leur système d'information dans «le nuage». 2, record 3, French, - propri%C3%A9t%C3%A9%20des%20donn%C3%A9es
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2014-02-03
Record 4, English
Record 4, Subject field(s)
- Law of Succession (civil law)
- Family Law (common law)
Record 4, Main entry term, English
- legacy by general title
1, record 4, English, legacy%20by%20general%20title
correct, Quebec
Record 4, Abbreviations, English
Record 4, Synonyms, English
- legacy under a general title 2, record 4, English, legacy%20under%20a%20general%20title
correct
- general legacy 2, record 4, English, general%20legacy
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A testator’s gift of all, a fraction, or a proportion of one of certain categories of property, as specified by statute. 2, record 4, English, - legacy%20by%20general%20title
Record number: 4, Textual support number: 1 CONT
A legacy by general title entitles one or several persons to take(1) the ownership of an aliquot share of the succession;(2) a dismemberment of the right of ownership of the whole or of an aliquot share of the succession;(3) the ownership or a dismemberment of the right of ownership of the whole or of an aliquot share of all the immovable or movable property, private property, property in a community or acquests, or corporeal or incorporeal property. 3, record 4, English, - legacy%20by%20general%20title
Record 4, French
Record 4, Domaine(s)
- Droit successoral (droit civil)
- Droit de la famille (common law)
Record 4, Main entry term, French
- legs à titre universel
1, record 4, French, legs%20%C3%A0%20titre%20universel
correct, masculine noun, Quebec
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Le legs à titre universel est celui qui donne à une ou plusieurs personnes vocation à recueillir: 1) La propriété d'une quote-part de la succession; 2) Un démembrement du droit de propriété sur la totalité ou sur une quote-part de la succession; 3) La propriété ou un démembrement de ce droit sur la totalité ou sur une quote-part de l'universalité des immeubles ou des meubles, des biens propres, communs ou acquêts, ou des biens corporels ou incorporels. 2, record 4, French, - legs%20%C3%A0%20titre%20universel
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Derecho hereditario (derecho civil)
- Derecho de familia (common law)
Record 4, Main entry term, Spanish
- legado a título universal
1, record 4, Spanish, legado%20a%20t%C3%ADtulo%20universal
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 CONT
El legado a título universal es aquél que da derecho a una o varias personas a tomar: 1º La propiedad de una alícuota de la sucesión; 2º Una parte del derecho de propiedad sobre la totalidad o sobre una alícuota de la sucesión; 3º La propiedad o una parte de ese derecho sobre la totalidad o sobre una alícuota del conjunto de inmuebles o muebles, de los bienes propios, comunes o gananciales o de los bienes corporales o incorporales. 1, record 4, Spanish, - legado%20a%20t%C3%ADtulo%20universal
Record number: 4, Textual support number: 1 OBS
legado a título universal: Expresión y contexto traducidos del artículo 733 del Código Civil de Quebec, El C.C.Q. fue traducido según la versión de 1999-2000. 2, record 4, Spanish, - legado%20a%20t%C3%ADtulo%20universal
Record 4, Key term(s)
- legado universal
Record 5 - internal organization data 2013-05-29
Record 5, English
Record 5, Subject field(s)
- PAJLO
- Property Law (common law)
Record 5, Main entry term, English
- sole and several ownership
1, record 5, English, sole%20and%20several%20ownership
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
A tenancy in common, though it is an ownership only of an undivided share, is, for all practical purposes, a sole and several tenancy or ownership; and each tenant in common stands, towards his own undivided share, in the same relation that, if he were sole owner of the whole, he would bear towards the whole.(Cheshire's, 12th ed., 1976, p. 219). 1, record 5, English, - sole%20and%20several%20ownership
Record 5, French
Record 5, Domaine(s)
- PAJLO
- Droit des biens et de la propriété (common law)
Record 5, Main entry term, French
- propriété unique et individuelle
1, record 5, French, propri%C3%A9t%C3%A9%20unique%20et%20individuelle
correct, feminine noun, standardized
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
propriété unique et individuelle : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO). 2, record 5, French, - propri%C3%A9t%C3%A9%20unique%20et%20individuelle
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2013-05-29
Record 6, English
Record 6, Subject field(s)
- PAJLO
- Property Law (common law)
Record 6, Main entry term, English
- sole ownership
1, record 6, English, sole%20ownership
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
Sole ownership of land(is) where O has conveyed to A and whatever estate A gets is his alone to share with no one else.(Sinclair, 1969, p. 68). 1, record 6, English, - sole%20ownership
Record 6, French
Record 6, Domaine(s)
- PAJLO
- Droit des biens et de la propriété (common law)
Record 6, Main entry term, French
- propriété unique
1, record 6, French, propri%C3%A9t%C3%A9%20unique
correct, feminine noun, standardized
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
propriété unique : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO). 2, record 6, French, - propri%C3%A9t%C3%A9%20unique
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2013-04-22
Record 7, English
Record 7, Subject field(s)
- PAJLO
- Property Law (common law)
Record 7, Main entry term, English
- part ownership
1, record 7, English, part%20ownership
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
In determining whether a partnership does or does not exist, regard shall be had to the following rules : 1. Joint tenancy, tenancy in common, joint property, common property, or part ownership does not of itself create a partnership as to anything so held or owned, whether the tenants or owners do or do not share any profits made by the use thereof....(R. S. O. 1980, c. 370, s. 3). 1, record 7, English, - part%20ownership
Record 7, Key term(s)
- part-ownership
Record 7, French
Record 7, Domaine(s)
- PAJLO
- Droit des biens et de la propriété (common law)
Record 7, Main entry term, French
- propriété partiaire
1, record 7, French, propri%C3%A9t%C3%A9%20partiaire
correct, feminine noun, standardized
Record 7, Abbreviations, French
Record 7, Synonyms, French
- copropriété 1, record 7, French, copropri%C3%A9t%C3%A9
correct, feminine noun, standardized
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
propriété partiaire; copropriété : termes normalisés par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO). 2, record 7, French, - propri%C3%A9t%C3%A9%20partiaire
Record number: 7, Textual support number: 2 OBS
Le terme «copropriété», plus spécifique, ne peut s'employer que pour désigner le propriétaire qui détient un intérêt au même titre qu'un autre (sous le régime de tenance conjointe, de tenance commune, etc.). 1, record 7, French, - propri%C3%A9t%C3%A9%20partiaire
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2013-04-19
Record 8, English
Record 8, Subject field(s)
- PAJLO
- Property Law (common law)
Record 8, Main entry term, English
- ownership in common
1, record 8, English, ownership%20in%20common
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
In ownership in common, each owner has a separate title to and interest in his share and the shares need not be equal, though the several owners have undivided possession of the object of property, there is no right of survivorship and on the death of any one title to his share passes under his will or on intestacy to his heirs.(Walker, p. 667) 1, record 8, English, - ownership%20in%20common
Record 8, French
Record 8, Domaine(s)
- PAJLO
- Droit des biens et de la propriété (common law)
Record 8, Main entry term, French
- propriété commune
1, record 8, French, propri%C3%A9t%C3%A9%20commune
correct, feminine noun, standardized
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
propriété commune: terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO). 2, record 8, French, - propri%C3%A9t%C3%A9%20commune
Record number: 8, Textual support number: 2 OBS
Acception juridique stricte qui vise le régime de tenance commune. 1, record 8, French, - propri%C3%A9t%C3%A9%20commune
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2013-04-18
Record 9, English
Record 9, Subject field(s)
- PAJLO
- Property Law (common law)
Record 9, Main entry term, English
- owner in common
1, record 9, English, owner%20in%20common
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
The rights of ownership may be vested in a single person, or in two or more either as joint owners, or as owners in common.... Owners in common possess the thing undivided but each has a distinct title to a determinate share which on his death passes to his representatives.(Oxford Companion to Law, 1980, p. 910). 1, record 9, English, - owner%20in%20common
Record 9, French
Record 9, Domaine(s)
- PAJLO
- Droit des biens et de la propriété (common law)
Record 9, Main entry term, French
- propriétaire commun
1, record 9, French, propri%C3%A9taire%20commun
correct, masculine noun, standardized
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 OBS
Acception juridique stricte qui vise le régime de tenance commune. 1, record 9, French, - propri%C3%A9taire%20commun
Record number: 9, Textual support number: 2 OBS
propriétaire commun : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO). 2, record 9, French, - propri%C3%A9taire%20commun
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2012-04-12
Record 10, English
Record 10, Subject field(s)
- Saving and Consumption
Record 10, Main entry term, English
- collaborative consumption
1, record 10, English, collaborative%20consumption
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 DEF
A new model of ownership through which one individual doesn’t own one item but instead many individuals share ownership of this certain item. 1, record 10, English, - collaborative%20consumption
Record number: 10, Textual support number: 1 OBS
For so many decades the consumer mindset has been all about sole ownership of the items that we select to purchase for ourselves. In this new model of consumption, individuals accept only a share of the item, essentially taking what they need while letting others take what they need. 1, record 10, English, - collaborative%20consumption
Record 10, French
Record 10, Domaine(s)
- Épargne et consommation
Record 10, Main entry term, French
- consommation collaborative
1, record 10, French, consommation%20collaborative
correct, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Mode de consommation alternatif à celui actuellement à l’œuvre dans nos sociétés (quête de possessions individuelles et matérielles, renouvellement rapide des biens) qui fait prévaloir l’usage sur la propriété. 1, record 10, French, - consommation%20collaborative
Record number: 10, Textual support number: 1 CONT
La consommation collaborative s’appuie sur l’optimisation des ressources grâce au partage, à l’échange de biens et ressources entre particuliers. 1, record 10, French, - consommation%20collaborative
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2011-10-06
Record 11, English
Record 11, Subject field(s)
- Stock Exchange
- Amalgamation and Partnerships (Finance)
- National and International Economics
Record 11, Main entry term, English
- golden share
1, record 11, English, golden%20share
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
In certain privatisation processes, a share that remains the property of the Public Administration and grants particular voting or veto rights. 2, record 11, English, - golden%20share
Record number: 11, Textual support number: 1 CONT
The government holds the majority of the voting shares or a "golden share" that confers the power to govern the financial and operating policies of the organization. Government organizations don’t often have voting shares. But, if they do, and the government owns a majority of them, this ownership would be a persuasive indicator of control. 3, record 11, English, - golden%20share
Record 11, French
Record 11, Domaine(s)
- Bourse
- Fusion, absorption et coparticipation (Finances)
- Économie nationale et internationale
Record 11, Main entry term, French
- action préférentielle
1, record 11, French, action%20pr%C3%A9f%C3%A9rentielle
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- action spécifique 2, record 11, French, action%20sp%C3%A9cifique
correct, feminine noun
- action en or 3, record 11, French, action%20en%20or
correct, feminine noun
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Action réservée à certains investisseurs, en particulier l'État, et assortie d'un droit de veto. 4, record 11, French, - action%20pr%C3%A9f%C3%A9rentielle
Record number: 11, Textual support number: 1 CONT
Le gouvernement détient la majorité des actions avec droit de vote ou une «action préférentielle» qui lui donne le pouvoir d’orienter les politiques financières et administratives de l’organisme. Souvent, les organismes publics n’ont pas d’actionsavec droit de vote. Mais lorsqu’ils en ont, et que le gouvernement en détient la majorité, ce droit constitue un indicateur convaincant de contrôle. 5, record 11, French, - action%20pr%C3%A9f%C3%A9rentielle
Record number: 11, Textual support number: 1 OBS
action en or; action spécifique : termes et définition publiés au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France. 6, record 11, French, - action%20pr%C3%A9f%C3%A9rentielle
Record 11, Spanish
Record 11, Campo(s) temático(s)
- Bolsa de valores
- Consolidación y asociaciones (Finanzas)
- Economía nacional e internacional
Record 11, Main entry term, Spanish
- acción dorada
1, record 11, Spanish, acci%C3%B3n%20dorada
correct, feminine noun
Record 11, Abbreviations, Spanish
Record 11, Synonyms, Spanish
Record 11, Textual support, Spanish
Record number: 11, Textual support number: 1 DEF
En algunos procesos de privatización, acción que permanece en poder de la Administración y que le confiere determinados derechos de voto y/o de veto. 1, record 11, Spanish, - acci%C3%B3n%20dorada
Record number: 11, Textual support number: 1 OBS
acción dorada: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 11, Spanish, - acci%C3%B3n%20dorada
Record 12 - internal organization data 2011-06-17
Record 12, English
Record 12, Subject field(s)
- Property Law (common law)
- Property Law (civil law)
Record 12, Main entry term, English
- strata title
1, record 12, English, strata%20title
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
- strata title property 2, record 12, English, strata%20title%20property
correct
- strata-title 3, record 12, English, strata%2Dtitle
correct
- strata-title property 3, record 12, English, strata%2Dtitle%20property
correct
Record 12, Textual support, English
Record number: 12, Textual support number: 1 DEF
A type of property ownership in which residents of multilevel apartment blocks own their apartments but also share joint ownership of common areas. 4, record 12, English, - strata%20title
Record number: 12, Textual support number: 1 CONT
Strata title property is a form of ownership in which a property owner owns their individual unit, plus a share of the common areas of the site, or “common property”. Residential, commercial, industrial and other types of buildings may be subdivided by way of a strata plan. 2, record 12, English, - strata%20title
Record number: 12, Textual support number: 1 OBS
Strata titles designate and divide real estate into lots and common areas. A lot is defined as the apartment, condominium, or living unit itself, while the common areas encompass portions of the land surrounding the building and shared public spaces within the structure. Inside the building, a common area could be an elevator, lobby, parking garage, staircase, or any other vicinity utilized by all residents. 4, record 12, English, - strata%20title
Record 12, French
Record 12, Domaine(s)
- Droit des biens et de la propriété (common law)
- Droit des biens et de la propriété (droit civil)
Record 12, Main entry term, French
- titre de copropriété
1, record 12, French, titre%20de%20copropri%C3%A9t%C3%A9
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 CONT
Un titre de copropriété est un titre d’une partie d'un immeuble ou d’immeubles à plusieurs propriétaires, une participation infime au terrain, d’autres biens communs (comme une piscine) et des parties communes de l'immeuble (comme la cage d'escalier ou le hall). Le titre spécifiera la surface au sol de l'appartement privé, la surface au sol du terrain commun et le pourcentage de participation que représente l’appartement dans la propriété commune. 2, record 12, French, - titre%20de%20copropri%C3%A9t%C3%A9
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2009-08-13
Record 13, English
Record 13, Subject field(s)
- Financial Accounting
Record 13, Main entry term, English
- parent company concept
1, record 13, English, parent%20company%20concept
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- parent company approach 2, record 13, English, parent%20company%20approach
correct
- proprietary concept 1, record 13, English, proprietary%20concept
correct
Record 13, Textual support, English
Record number: 13, Textual support number: 1 CONT
The parent company concept, sometimes called the proprietary concept, regards control and ownership as two separate and necessary criteria for consolidation. It includes in consolidation only the parent's share of the fair values of the subsidiary's net assets plus the noncontrolling interest's share at book values. 3, record 13, English, - parent%20company%20concept
Record 13, Key term(s)
- parent-company concept
- parent-company approach
Record 13, French
Record 13, Domaine(s)
- Comptabilité générale
Record 13, Main entry term, French
- approche de l'entité consolidante
1, record 13, French, approche%20de%20l%27entit%C3%A9%20consolidante
correct, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- méthode de l'entité consolidante 1, record 13, French, m%C3%A9thode%20de%20l%27entit%C3%A9%20consolidante
correct, feminine noun
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Angle particulier sous lequel peut être abordée la consolidation des états financiers, qui met l'accent sur le fait que, même si les états financiers consolidés s'adressent d'abord et avant tout aux actionnaires de l'entité consolidante, celle-ci contrôle l'ensemble des actifs et des activités de l'entité consolidée. 1, record 13, French, - approche%20de%20l%27entit%C3%A9%20consolidante
Record number: 13, Textual support number: 1 OBS
De plus, on considère que les intérêts de l'entité consolidante dans les actifs et les passifs de l'entité consolidée doivent figurer au coût d'acquisition. 1, record 13, French, - approche%20de%20l%27entit%C3%A9%20consolidante
Record number: 13, Textual support number: 2 OBS
Cette approche justifie le recours à la méthode de la consolidation par intégration globale selon laquelle on intègre aux états financiers de l'entité consolidante l'ensemble des actifs, des passifs, des produits et des charges de l'entité consolidée, même lorsque l'entité consolidante n'a pas la propriété exclusive de l'entité consolidée, mais en ne tenant compte que de la fraction représentative des intérêts de l'entité consolidante dans les justes valeurs des actifs et des passifs de l'entité consolidée à la date de prise de contrôle, et en présentant séparément les intérêts des autres actionnaires de l'entité consolidée, autrement que sous la rubrique des capitaux propres consolidés. 1, record 13, French, - approche%20de%20l%27entit%C3%A9%20consolidante
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2005-07-21
Record 14, English
Record 14, Subject field(s)
- Maritime Law
Record 14, Main entry term, English
- joint owner
1, record 14, English, joint%20owner
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
- joint-owner 2, record 14, English, joint%2Downer
correct
Record 14, Textual support, English
Record number: 14, Textual support number: 1 OBS
The ownership of every registered ship is divided into sixty-four shares, all of which may belong to one person or they may be divided among several persons; but not more than sixty-four persons can be registered as part-owners of any one ship.(See Part-owners.) Not more than five persons may be registered as joint-owners of any ship or of any share or shares therein(Merchant Shipping Act, 1894, s. 5). 2, record 14, English, - joint%20owner
Record 14, French
Record 14, Domaine(s)
- Droit maritime
Record 14, Main entry term, French
- propriétaire conjoint
1, record 14, French, propri%C3%A9taire%20conjoint
correct, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- propriétaire conjointe 1, record 14, French, propri%C3%A9taire%20conjointe
correct, feminine noun
- quirataire 2, record 14, French, quirataire
correct, masculine and feminine noun
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Copropriétaire d'un navire dans le régime du quirat. 2, record 14, French, - propri%C3%A9taire%20conjoint
Record number: 14, Textual support number: 1 OBS
Chaque quirataire est individuellement responsable de la totalité du navire. 2, record 14, French, - propri%C3%A9taire%20conjoint
Record 14, Spanish
Record 14, Campo(s) temático(s)
- Derecho marítimo
Record 14, Main entry term, Spanish
- copropietario
1, record 14, Spanish, copropietario
masculine noun
Record 14, Abbreviations, Spanish
Record 14, Synonyms, Spanish
Record 14, Textual support, Spanish
Record number: 14, Textual support number: 1 OBS
de un buque 1, record 14, Spanish, - copropietario
Record 15 - internal organization data 2002-01-15
Record 15, English
Record 15, Subject field(s)
- Sales (Marketing)
- Taxation
Record 15, Main entry term, English
- wash sale
1, record 15, English, wash%20sale
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 DEF
An attempt to manipulate the stock market through fictitious sales in which no change of ownership occurs. By increasing market activity in a particular share, stock-market manipulators can attract new buyers and raise the value of the shares they own. In transactions known as wash sales, manipulators create the impression of hectic activity by buying and selling shares to themselves. Such activities are illegal in Canada. 2, record 15, English, - wash%20sale
Record 15, French
Record 15, Domaine(s)
- Vente
- Fiscalité
Record 15, Main entry term, French
- vente fictive
1, record 15, French, vente%20fictive
correct, feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- transaction fictive 2, record 15, French, transaction%20fictive
correct, feminine noun
- transaction fantôme 2, record 15, French, transaction%20fant%C3%B4me
correct, feminine noun
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
Vente et achat portant sur le même bien ou un bien de même nature effectués presque simultanément ou à l'intérieur d'une période très courte, soit dans le but de donner l'illusion d'un marché actif à un prix établi artificiellement, ce qui présente généralement un caractère frauduleux, soit dans le but de constater une perte fiscale, dont la déduction du revenu ou du bénéfice imposable pourrait toutefois être refusée par les autorités fiscales. 1, record 15, French, - vente%20fictive
Record 15, Spanish
Record 15, Campo(s) temático(s)
- Ventas (Comercialización)
- Sistema tributario
Record 15, Main entry term, Spanish
- transacción ficticia
1, record 15, Spanish, transacci%C3%B3n%20ficticia
feminine noun
Record 15, Abbreviations, Spanish
Record 15, Synonyms, Spanish
- venta ficticia 2, record 15, Spanish, venta%20ficticia
feminine noun
Record 15, Textual support, Spanish
Record 16 - internal organization data 2001-10-22
Record 16, English
Record 16, Subject field(s)
- Maritime Law
- Law of the Sea
Record 16, Main entry term, English
- foreign-built ship
1, record 16, English, foreign%2Dbuilt%20ship
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 CONT
Evidence of first registry... b) in the case of a foreign-built ship, the same evidence as in the case of a ship built within a Commonwealth country, unless the declarant who makes the declaration of ownership declares that the time and place of the ship's building are unknown to him, or that the builder's certificate cannot be procured, in which case there shall be required only the bill of sale under which the ship, or a share therein, became vested in the applicant for registry;... 1, record 16, English, - foreign%2Dbuilt%20ship
Record 16, Key term(s)
- foreign built ship
Record 16, French
Record 16, Domaine(s)
- Droit maritime
- Droit de la mer
Record 16, Main entry term, French
- navire de construction étrangère
1, record 16, French, navire%20de%20construction%20%C3%A9trang%C3%A8re
correct, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 CONT
Preuve de la première immatriculation [...] b) s'il s'agit d'un navire de construction étrangère, la même preuve que pour un navire construit dans un pays du Commonwealth, à moins que celui qui fait la déclaration de propriété n'établisse que la date et le lieu de la construction de ce navire lui sont inconnus, ou qu'il est impossible de produire le certificat du constructeur, auquel cas seul doit être requis l'acte de vente en vertu duquel le navire, ou une part dans ce navire, a été transmis au requérant de l'immatriculation; [...] 1, record 16, French, - navire%20de%20construction%20%C3%A9trang%C3%A8re
Record 16, Key term(s)
- navire construit à l'étranger
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2001-08-23
Record 17, English
Record 17, Subject field(s)
- Investment
Record 17, Main entry term, English
- personal equity plan
1, record 17, English, personal%20equity%20plan
correct
Record 17, Abbreviations, English
- PEP 2, record 17, English, PEP
correct
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 DEF
A plan which allows sheltered share ownership(of British companies) since 1987. 1, record 17, English, - personal%20equity%20plan
Record 17, French
Record 17, Domaine(s)
- Investissements et placements
Record 17, Main entry term, French
- régime d'actions personnalisé
1, record 17, French, r%C3%A9gime%20d%27actions%20personnalis%C3%A9
proposal, masculine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
Voir régime d'actions et régime d'épargne-actions. 1, record 17, French, - r%C3%A9gime%20d%27actions%20personnalis%C3%A9
Record 17, Spanish
Record 17, Campo(s) temático(s)
- Inversiones
Record 17, Main entry term, Spanish
- plan personal de capital
1, record 17, Spanish, plan%20personal%20de%20capital
correct, masculine noun
Record 17, Abbreviations, Spanish
Record 17, Synonyms, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2001-07-26
Record 18, English
Record 18, Subject field(s)
- Titles of Provincial Government Programs (Canadian)
- Employment Benefits
- Investment
Record 18, Main entry term, English
- Employee Share Ownership Plan
1, record 18, English, Employee%20Share%20Ownership%20Plan
correct, Ontario
Record 18, Abbreviations, English
- ESOP 1, record 18, English, ESOP
correct, Ontario
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 OBS
The Employee Share Ownership Plan provides incentives to employees of small-and medium-size companies to purchase newly-issued shares of their employer corporations. The Plan is administered by the Ministry of Revenue. 1, record 18, English, - Employee%20Share%20Ownership%20Plan
Record 18, French
Record 18, Domaine(s)
- Titres de programmes de gouvernements provinciaux canadiens
- Avantages sociaux
- Investissements et placements
Record 18, Main entry term, French
- Régime actionnariat des employés
1, record 18, French, R%C3%A9gime%20actionnariat%20des%20employ%C3%A9s
correct, masculine noun, Ontario
Record 18, Abbreviations, French
- RADE 1, record 18, French, RADE
correct, masculine noun, Ontario
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 OBS
Le Régime actionnariat des employés encourage les employés des petites et moyennes entreprises (PME) à acquérir des actions nouvellement émises de la compagnie où ils travaillent. Le régime est administré par le ministère du Revenu. 1, record 18, French, - R%C3%A9gime%20actionnariat%20des%20employ%C3%A9s
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2001-02-27
Record 19, English
Record 19, Subject field(s)
- Investment
- Employment Benefits
Record 19, Main entry term, English
- post-tax share purchase program
1, record 19, English, post%2Dtax%20share%20purchase%20program
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 CONT
... the primary program for employee share ownership in North America is the Employee Share Ownership Plan(ESOP).(In the United States it is usually a 401(k) plan funded by pre-tax company contributions, while in Canada it is a post-tax share purchase program). 1, record 19, English, - post%2Dtax%20share%20purchase%20program
Record 19, French
Record 19, Domaine(s)
- Investissements et placements
- Avantages sociaux
Record 19, Main entry term, French
- programme d'achat d'actions après impôt
1, record 19, French, programme%20d%27achat%20d%27actions%20apr%C3%A8s%20imp%C3%B4t
correct, masculine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 CONT
Le régime d'actionnariat des employés est le programme du genre le plus répandu en Amérique du Nord. (Aux États-Unis, il s'agit habituellement d'un régime 401(k) financé par des cotisations patronales avant impôts; au Canada, il s'agit d'un programme d'achat d'actions après impôt). 1, record 19, French, - programme%20d%27achat%20d%27actions%20apr%C3%A8s%20imp%C3%B4t
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 2000-07-24
Record 20, English
Record 20, Subject field(s)
- Working Practices and Conditions
- Investment
Record 20, Main entry term, English
- employee stock ownership plan
1, record 20, English, employee%20stock%20ownership%20plan
correct
Record 20, Abbreviations, English
- ESOP 2, record 20, English, ESOP
correct
Record 20, Synonyms, English
- stock ownership plan 3, record 20, English, stock%20ownership%20plan
correct
- stock plan 4, record 20, English, stock%20plan
correct
- employee share ownership plan 5, record 20, English, employee%20share%20ownership%20plan
Record 20, Textual support, English
Record number: 20, Textual support number: 1 DEF
Stock ownership plan whereby employees purchase shares in their company’s stock. 6, record 20, English, - employee%20stock%20ownership%20plan
Record number: 20, Textual support number: 1 OBS
employee share ownership plan : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 7, record 20, English, - employee%20stock%20ownership%20plan
Record 20, French
Record 20, Domaine(s)
- Régimes et conditions de travail
- Investissements et placements
Record 20, Main entry term, French
- régime d'actionnariat des salariés
1, record 20, French, r%C3%A9gime%20d%27actionnariat%20des%20salari%C3%A9s
correct, masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
- actionnariat des salariés 1, record 20, French, actionnariat%20des%20salari%C3%A9s
correct, masculine noun
- régime d'actionnariat 2, record 20, French, r%C3%A9gime%20d%27actionnariat
correct, masculine noun
Record 20, Textual support, French
Record number: 20, Textual support number: 1 DEF
Régime d'intéressement en vertu duquel les salariés de sociétés de capitaux peuvent, sous certaines conditions, devenir actionnaires de leur entreprise et, en certains cas, participer à leur gestion. 1, record 20, French, - r%C3%A9gime%20d%27actionnariat%20des%20salari%C3%A9s
Record 20, Spanish
Record 20, Campo(s) temático(s)
- Prácticas y condiciones de trabajo
- Inversiones
Record 20, Main entry term, Spanish
- plan de participación en el capital de los empleados
1, record 20, Spanish, plan%20de%20participaci%C3%B3n%20en%20el%20capital%20de%20los%20empleados
correct, masculine noun
Record 20, Abbreviations, Spanish
- ESOP 2, record 20, Spanish, ESOP
correct
Record 20, Synonyms, Spanish
Record 20, Textual support, Spanish
Record number: 20, Textual support number: 1 DEF
Sistema para favorecer la participación de los empleados en el capital social de la empresa. 1, record 20, Spanish, - plan%20de%20participaci%C3%B3n%20en%20el%20capital%20de%20los%20empleados
Record number: 20, Textual support number: 1 OBS
plan de participación en el capital de los empleados: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 20, Spanish, - plan%20de%20participaci%C3%B3n%20en%20el%20capital%20de%20los%20empleados
Record 21 - internal organization data 1999-12-20
Record 21, English
Record 21, Subject field(s)
- Corporate Economics
- Amalgamation and Partnerships (Finance)
Record 21, Main entry term, English
- parking deal
1, record 21, English, parking%20deal
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 DEF
In finance, the sale of shares on trust, by which the seller secretly retains ownership and assumes profits and losses. Illegal practice used to avoid the requirement of having to notify that a share package exceeds a certain limit or to artificially vary share prices. 2, record 21, English, - parking%20deal
Record number: 21, Textual support number: 1 OBS
parking deal: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 21, English, - parking%20deal
Record 21, French
Record 21, Domaine(s)
- Économie de l'entreprise
- Fusion, absorption et coparticipation (Finances)
Record 21, Main entry term, French
- opération de stationnement
1, record 21, French, op%C3%A9ration%20de%20stationnement
feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 DEF
Vente d'actions à caractère fiduciaire. Le vendeur garde secrètement la propriété et absorbe les bénéfices ou pertes existants. Pratique illégale qui sert à éviter l'obligation de rendre publique les participations supérieures à X % pour faire varier artificiellement le prix des actions. 1, record 21, French, - op%C3%A9ration%20de%20stationnement
Record number: 21, Textual support number: 1 OBS
opération de stationnement : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 2, record 21, French, - op%C3%A9ration%20de%20stationnement
Record 21, Spanish
Record 21, Campo(s) temático(s)
- Economía empresarial
- Consolidación y asociaciones (Finanzas)
Record 21, Main entry term, Spanish
- operación de aparcamiento
1, record 21, Spanish, operaci%C3%B3n%20de%20aparcamiento
correct, feminine noun
Record 21, Abbreviations, Spanish
Record 21, Synonyms, Spanish
- aparcamiento 2, record 21, Spanish, aparcamiento
masculine noun
Record 21, Textual support, Spanish
Record number: 21, Textual support number: 1 DEF
En finanzas, venta de acciones con carácter fiduciario, por lo que el vendedor secretamente retiene la propiedad y absorbe los beneficios o pérdidas que haya. Práctica ilegal que sirve para evitar la regla que obliga a informar de participaciones superiores a un porcentaje o para variar artificialmente el precio de las acciones. En caso de compra, las acciones pueden ir directamente al aparcamiento. 2, record 21, Spanish, - operaci%C3%B3n%20de%20aparcamiento
Record number: 21, Textual support number: 1 OBS
aparcamiento: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 21, Spanish, - operaci%C3%B3n%20de%20aparcamiento
Record 22 - internal organization data 1999-02-09
Record 22, English
Record 22, Subject field(s)
- Investment
Record 22, Main entry term, English
- bearer share
1, record 22, English, bearer%20share
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 DEF
A share that does not specify the owner's name and may be transferred hand to hand without any record taking place in company records. Proof of ownership is by mere possession. 2, record 22, English, - bearer%20share
Record number: 22, Textual support number: 1 OBS
bearer share: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 22, English, - bearer%20share
Record 22, Key term(s)
- bearer stock
Record 22, French
Record 22, Domaine(s)
- Investissements et placements
Record 22, Main entry term, French
- action au porteur
1, record 22, French, action%20au%20porteur
correct, feminine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 DEF
Action sur laquelle ne figure pas le nom du propriétaire et qui peut être transmise sans besoin d'annotation comptable. Sa propriété est démontrée par sa possession. 2, record 22, French, - action%20au%20porteur
Record number: 22, Textual support number: 1 OBS
action au porteur : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 22, French, - action%20au%20porteur
Record 22, Spanish
Record 22, Campo(s) temático(s)
- Inversiones
Record 22, Main entry term, Spanish
- acción al portador
1, record 22, Spanish, acci%C3%B3n%20al%20portador
correct, feminine noun
Record 22, Abbreviations, Spanish
Record 22, Synonyms, Spanish
Record 22, Textual support, Spanish
Record number: 22, Textual support number: 1 DEF
Acción en la que no figura el nombre del propietario y que puede ser transferida mediante simple entrega sin necesidad de anotación alguna en los libros sociales. Su propiedad se demuestra por la simple tenencia. 2, record 22, Spanish, - acci%C3%B3n%20al%20portador
Record number: 22, Textual support number: 1 OBS
acción al portador: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 22, Spanish, - acci%C3%B3n%20al%20portador
Record 23 - internal organization data 1998-04-17
Record 23, English
Record 23, Subject field(s)
- Stock Exchange
- Investment
Record 23, Main entry term, English
- transferable share
1, record 23, English, transferable%20share
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 DEF
Share of stock on which there are no restrictions on transfer of ownership. 2, record 23, English, - transferable%20share
Record 23, French
Record 23, Domaine(s)
- Bourse
- Investissements et placements
Record 23, Main entry term, French
- action au porteur
1, record 23, French, action%20au%20porteur
correct, feminine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
- action transférable 2, record 23, French, action%20transf%C3%A9rable
correct, feminine noun
- action cessible 2, record 23, French, action%20cessible
correct, feminine noun
Record 23, Textual support, French
Record 23, Spanish
Record 23, Campo(s) temático(s)
- Bolsa de valores
- Inversiones
Record 23, Main entry term, Spanish
- acción al portador
1, record 23, Spanish, acci%C3%B3n%20al%20portador
feminine noun
Record 23, Abbreviations, Spanish
Record 23, Synonyms, Spanish
- acción transferible 1, record 23, Spanish, acci%C3%B3n%20transferible
feminine noun
- acción negociable 1, record 23, Spanish, acci%C3%B3n%20negociable
feminine noun
Record 23, Textual support, Spanish
Record 24 - internal organization data 1996-02-28
Record 24, English
Record 24, Subject field(s)
- Loans
Record 24, Main entry term, English
- aggregate loans 1, record 24, English, aggregate%20loans
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 CONT
The meaning of "same expected source of repayment" in rules for aggregating exposures has been revised to indicate that this refers to situations involving a partnership or joint venture. This term does not mean that institutions should aggregate loans to separate legal entities that do not share common ownership but are part of the same industry or are providing products or services to the same company or project. [Office of the Superintendent of Financial Institutions]. 1, record 24, English, - aggregate%20loans
Record 24, French
Record 24, Domaine(s)
- Prêts et emprunts
Record 24, Main entry term, French
- regrouper des prêts 1, record 24, French, regrouper%20des%20pr%C3%AAts
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 CONT
Le sens de l'expression «source prévue de remboursement» aux fins des règles sur le cumul des engagements a été modifié pour tenir compte des cas où une société de personnes ou une coentreprise est en cause. L'emploi de cette expression ne signifie pas que les institutions doivent regrouper leurs prêts à des entités juridiques distinctes dont la propriété diffère mais font partie de la même industrie ou détiennent des contrats de produits ou de services visant la même société ou le même projet. [Bureau du surintendant des institutions financières]. 1, record 24, French, - regrouper%20des%20pr%C3%AAts
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1995-04-28
Record 25, English
Record 25, Subject field(s)
- Law of the Sea
- Transportation Insurance
- Outfitting of Ships
Record 25, Main entry term, English
- share of a ship
1, record 25, English, share%20of%20a%20ship
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, Textual support, English
Record number: 25, Textual support number: 1 CONT
Shipowner : The owner of a ship, or a person entitled to register as the owner of one or more of the 64 shares of a ship. For the purpose of ownership [, ] all ships are divided into 64 shares. To own a share in a British ship a person must be a British subject... Where a ship is owned jointly by several persons, each has his own rights individually although management is subject to a majority decision. 1, record 25, English, - share%20of%20a%20ship
Record 25, French
Record 25, Domaine(s)
- Droit de la mer
- Assurance transport
- Armement et gréement
Record 25, Main entry term, French
- quirat
1, record 25, French, quirat
correct, masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 DEF
Part d'armement qui appartient à chaque copropriétaire [appelé «quirataire»] du navire. 2, record 25, French, - quirat
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1993-03-03
Record 26, English
Record 26, Subject field(s)
- Federal Administration
Record 26, Main entry term, English
- employer institution
1, record 26, English, employer%20institution
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 CONT
When appropriate, the Canada Communication Group-Publishing may, with the concurrence of employer institutions, waive ownership of copyright or award the author a share(to be negotiated) of the royalties arranged for with a private publisher. 1, record 26, English, - employer%20institution
Record 26, French
Record 26, Domaine(s)
- Administration fédérale
Record 26, Main entry term, French
- institution employeur
1, record 26, French, institution%20employeur
correct, feminine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 CONT
Lorsque cela convient, le Groupe Communication Canada-Edition peut, avec le consentement de l'institution employeur, renoncer au droit de propriété ou accorder à l'employé auteur une part (à négocier) des redevances qu'un éditeur privé aura convenu de verser. 1, record 26, French, - institution%20employeur
Record number: 26, Textual support number: 1 OBS
Terme tiré du Manuel du Conseil du Trésor/Communications 2, record 26, French, - institution%20employeur
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 1991-10-31
Record 27, English
Record 27, Subject field(s)
- Stock Exchange
- Investment
Record 27, Main entry term, English
- common share certificate
1, record 27, English, common%20share%20certificate
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
- common stock certificate 2, record 27, English, common%20stock%20certificate
correct
Record 27, Textual support, English
Record number: 27, Textual support number: 1 CONT
... a common share certificate... is the document evidencing legal ownership of the shares described thereon. 3, record 27, English, - common%20share%20certificate
Record 27, French
Record 27, Domaine(s)
- Bourse
- Investissements et placements
Record 27, Main entry term, French
- certificat d'actions ordinaires
1, record 27, French, certificat%20d%27actions%20ordinaires
correct, masculine noun
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 DEF
certificat [qui] constitue la preuve de la propriété légale des actions qui y sont mentionnées. 2, record 27, French, - certificat%20d%27actions%20ordinaires
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 1991-03-14
Record 28, English
Record 28, Subject field(s)
- Finance
Record 28, Main entry term, English
- trust committee 1, record 28, English, trust%20committee
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, Textual support, English
Record number: 28, Textual support number: 1 OBS
Esops [employee share ownership plans] are not merely a new kind of co-operative : indeed, their origins and their structure ensure that control generally remains with professional managers and with the trustees, who are typically lawyers and financial advisors. Only when the Esop is so structured as to dictate that the trust committee follows the voted decisions of the shares’ owners-that is, the company workers-does a "democratic" version of an Esop come into being. Some of these include the Solar Center, in San Francisco; Atlas Chain, in Pennsylvania; and Seymour Speciality Wire Company, in Connecticut. These companies use what has been called a two tiered scheme-where the employees mandate the decisions of the trustee board-in order to keep effective control in the hands of the employees. 1, record 28, English, - trust%20committee
Record 28, French
Record 28, Domaine(s)
- Finances
Record 28, Main entry term, French
- comité de fiducie
1, record 28, French, comit%C3%A9%20de%20fiducie
proposal, masculine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
Record 28, Textual support, French
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 1991-01-16
Record 29, English
Record 29, Subject field(s)
- Financial Institutions
Record 29, Main entry term, English
- profit-sharing company
1, record 29, English, profit%2Dsharing%20company
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
- profit-sharing firm 2, record 29, English, profit%2Dsharing%20firm
correct
Record 29, Textual support, English
Record number: 29, Textual support number: 1 CONT
One of Canadian Tire Corp. Ltd. 's approaches to dealing with the challenge of productivity improvement is employee ownership. The firm is committed to the concept of share ownership for its profit-sharing plans. The plan is a broad coverage plan that applies equally to all full-time employees. Broad-based employee ownership increases the recognized value of the firm's business. Employees have stronger peer pressures to perform to the group standard, and they are more cost conscious. In a broad based profit-sharing company, good communication is critical. 1, record 29, English, - profit%2Dsharing%20company
Record 29, Key term(s)
- employee-owned company
Record 29, French
Record 29, Domaine(s)
- Institutions financières
Record 29, Main entry term, French
- compagnie de participation aux bénéfices
1, record 29, French, compagnie%20de%20participation%20aux%20b%C3%A9n%C3%A9fices
proposal, feminine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
- société de participation aux bénéfices 1, record 29, French, soci%C3%A9t%C3%A9%20de%20participation%20aux%20b%C3%A9n%C3%A9fices
proposal, feminine noun
Record 29, Textual support, French
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 1990-08-29
Record 30, English
Record 30, Subject field(s)
- Real Estate
Record 30, Main entry term, English
- unit factor
1, record 30, English, unit%20factor
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record number: 30, Textual support number: 1 DEF
A unit owner's share of ownership in the common property. 1, record 30, English, - unit%20factor
Record 30, French
Record 30, Domaine(s)
- Immobilier
Record 30, Main entry term, French
- quote-part de propriété
1, record 30, French, quote%2Dpart%20de%20propri%C3%A9t%C3%A9
see observation, feminine noun
Record 30, Abbreviations, French
Record 30, Synonyms, French
- quote-part de partie commune 1, record 30, French, quote%2Dpart%20de%20partie%20commune
see observation, feminine noun
Record 30, Textual support, French
Record number: 30, Textual support number: 1 OBS
Termes en usage à la Société centrale d'hypothèque et de logement. 1, record 30, French, - quote%2Dpart%20de%20propri%C3%A9t%C3%A9
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 1989-06-12
Record 31, English
Record 31, Subject field(s)
- Loans
- Real Estate
Record 31, Main entry term, English
- shared equity mortgage
1, record 31, English, shared%20equity%20mortgage
correct
Record 31, Abbreviations, English
- SEM 1, record 31, English, SEM
correct
Record 31, Synonyms, English
- equity-interest mortgage 1, record 31, English, equity%2Dinterest%20mortgage
correct
- EIM 1, record 31, English, EIM
correct
- EIM 1, record 31, English, EIM
- participation mortgage 1, record 31, English, participation%20mortgage
correct
Record 31, Textual support, English
Record number: 31, Textual support number: 1 DEF
A form of mortgage loan in which the lender gives the borrower a low interest rate in return for sharing in the ownership of a house(shared equity) or in the expected increase in value of a property(shared appreciation). The lender takes his share when the house is sold or refinanced. 1, record 31, English, - shared%20equity%20mortgage
Record 31, French
Record 31, Domaine(s)
- Prêts et emprunts
- Immobilier
Record 31, Main entry term, French
- prêt hypothécaire avec participation à la mise de fonds
1, record 31, French, pr%C3%AAt%20hypoth%C3%A9caire%20avec%20participation%20%C3%A0%20la%20mise%20de%20fonds
correct, masculine noun
Record 31, Abbreviations, French
Record 31, Synonyms, French
Record 31, Textual support, French
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 1981-01-26
Record 32, English
Record 32, Subject field(s)
- Banking
Record 32, Main entry term, English
- banking interest
1, record 32, English, banking%20interest
correct
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, Textual support, English
Record number: 32, Textual support number: 1 OBS
German banks buy part ownership in business and share in the profits. Such participation in ownership inevitably leads to management responsibilities by the banks and often to monopoly control of business by banking interests. 1, record 32, English, - banking%20interest
Record 32, French
Record 32, Domaine(s)
- Banque
Record 32, Main entry term, French
- groupe bancaire 1, record 32, French, groupe%20bancaire
Record 32, Abbreviations, French
Record 32, Synonyms, French
Record 32, Textual support, French
Record 32, Spanish
Record 32, Textual support, Spanish
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