TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The portfolio diet is a plant-based, heart-healthy eating plan to reduce and manage cholesterol. It's called the portfolio diet because, like a financial portfolio, diversifying can yield big benefits. But instead of having a range of different investments or income streams, your goal is to eat a wide variety of cholesterol-busting, plant-based foods.  2, record 1, English, - portfolio%20diet

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le régime portfolio est un régime alimentaire qui, selon les données probantes, peut contribuer à réduire le taux de cholestérol et le risque de maladie du cœur. Plutôt que de se concentrer sur ce que vous ne pouvez pas manger, le régime portfolio met l'accent sur les aliments que vous pouvez ajouter à votre menu! Il propose un «portfolio» d'aliments d'origine végétale (d'où son nom) parmi lesquels vous pouvez choisir.  2, record 1, French, - r%C3%A9gime%20portfolio

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A short-term expense prepayment; an expenditure, other than an outlay for inventory or a capital expenditure, which is expected to yield its benefits in the near future and meanwhile is carried forward to be charged to expense in the near future.  5, record 2, English, - prepaid%20expenses

Record number: 2, Textual support number: 1 OBS

See related term: deferred charge.  6, record 2, English, - prepaid%20expenses

Record number: 2, Textual support number: 2 OBS

Source: Income Tax Act, section 18(9).  7, record 2, English, - prepaid%20expenses

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Dépenses engagées en vue de s'assurer un avantage à brève échéance. Le plus souvent, elles ont été payées avant que l'avantage en soit tiré, sinon on parle plutôt de charges constatées d'avance. Ces dépenses, qui doivent figurer à l'actif, sont subséquemment passées en charges, le plus souvent au moyen d'une écriture de régularisation.  3, record 2, French, - charges%20pay%C3%A9es%20d%27avance

Record number: 2, Textual support number: 1 CONT

Les charges payées d'avance, qui ne comprennent pas les dépenses en immobilisations ou les achats de marchandises, représentent généralement des services à recevoir et constituent, en un sens, des créances en nature.  3, record 2, French, - charges%20pay%C3%A9es%20d%27avance

Record number: 2, Textual support number: 1 OBS

Le terme «dépenses payées d'avance» est tiré de l'article 18(9) de la Loi de l'impôt sur le revenu.  5, record 2, French, - charges%20pay%C3%A9es%20d%27avance

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

While the terms "sustainable packaging" and "eco-friendly packaging" are often used interchangeably, they have subtle differences.... Eco-friendly packaging... refers to packaging that remains functional while minimizing its impact on the environment.... Sustainability encompasses not only environmental considerations but also economic development. To be truly sustainable, packaging manufacturing must utilize resources efficiently, prioritize materials with low carbon footprints, optimize production processes, adhere to ethical practices, and develop materials that can be recycled. These efforts yield not only environmental benefits but also clear economic and social advantages.  3, record 3, English, - sustainable%20packaging

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Emballage conçu, fabriqué et utilisé d'une manière qui contribue à rendre une activité humaine durable.  3, record 3, French, - emballage%20%C3%A9coresponsable

Record number: 3, Textual support number: 1 CONT

Le développement d'un emballage écoresponsable est une décision complexe et fait intervenir beaucoup d'acteurs. Afin d'assurer qu'elle soit fructueuse, une telle démarche devrait se baser sur les trois piliers interconnectés du développement durable : soit la société, l'économie et l'environnement. De cette façon, l'entreprise ne vise pas seulement un impact positif sur la performance financière, mais également des impacts environnementaux et sociaux. Une telle approche est particulièrement importante dans le cadre d'une démarche de développement durable en emballage, considérant les enjeux environnementaux actuels et les pressions sociétales.  4, record 3, French, - emballage%20%C3%A9coresponsable

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

A... source of benefits is the increased revenue on... 10, 000 acres of land that are irrigated. The incremental net return per acre irrigated is assumed to be $20. The net return is calculated by deducting the increased costs(for example, seed, fertilizer and water) from the higher revenue due to an increase in crop yield per acre. Thus, the yearly benefits are $200, 000.  1, record 4, English, - incremental%20net%20return

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Charges authorized by a budgetary appropriation for construction or acquisition expenditures expected to yield long-term benefits.  3, record 5, English, - capital%20expenditures

Record number: 5, Textual support number: 1 OBS

Capital expenditures normally include the construction or acquisition of items such as land, buildings, works, machinery and equipment.  3, record 5, English, - capital%20expenditures

Record number: 5, Textual support number: 1 PHR

Disclosure of capital expenditures.  3, record 5, English, - capital%20expenditures

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Charges autorisées en vertu d'un crédit budgétaire pour des dépenses de construction ou d'acquisition censées produire des avantages à long terme.  2, record 5, French, - d%C3%A9penses%20en%20capital

Record number: 5, Textual support number: 1 OBS

Les dépenses en capital comprennent normalement la construction ou l'acquisition de biens tels que terrains, bâtiments, ouvrages et matériel.  2, record 5, French, - d%C3%A9penses%20en%20capital

Record number: 5, Textual support number: 1 PHR

Déclaration de dépenses en capital.  2, record 5, French, - d%C3%A9penses%20en%20capital

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Aquella parte complementaria en que se divide el gasto público, y corresponde a los egresos e inversiones que contribuyen a la formación de capital fijo nuevo o existente para fines productivos, en el que se incluyen los bienes inmuebles, edificios, construcciones civiles, obras públicas, inversiones públicas, maquinaria y equipos productivos, existencias, patentes, derechos y marcas registradas.  2, record 5, Spanish, - gasto%20de%20capital

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Abandoned assets are by definition not expected to yield future benefits.  1, record 6, English, - abandoned%20asset

Record number: 6, Textual support number: 1 DEF

The term "abandoned assets" is used here in a general sense of assets that the entity no longer intends to use or does not intend to dispose of.  1, record 6, English, - abandoned%20asset

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Par définition, on ne s'attend pas à tirer des avantages futurs d'un bien abandonné.  1, record 6, French, - bien%20abandonn%C3%A9

Record number: 6, Textual support number: 1 DEF

Le terme «biens abandonnés» est utilisé ici dans un sens général, pour désigner des biens que l'entité n'a plus l'intention d'utiliser ou qu'elle n'a pas l'intention d'aliéner.  1, record 6, French, - bien%20abandonn%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The convenience yield reflects the benefits from direct ownership of the physical commodity(for example, the ability to profit from temporary market shortages), and is affected both by market conditions and by factors such as physical storage costs.  1, record 7, English, - convenience%20yield

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Le rendement de détention reflète les bénéfices réalisables du fait de la propriété directe du produit de base physique (par exemple, la possibilité de tirer profit de pénuries temporaires sur le marché) il varie en fonction des conditions du marché et d'éléments tels que les frais de stockage.  1, record 7, French, - rendement%20de%20d%C3%A9tention

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

If a contract or commitment involves future environmental expenditures relating to future transactions or events that are not expected to yield any benefits(that is, a "future loss"), a provision should be made currently for the future loss  1, record 8, English, - future%20loss

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Si un contrat ou un engagement donne lieu à des dépenses environnementales futures qui ont trait à des opérations ou à des faits futurs qui ne sont pas censés procurer des avantages (c'est-à-dire, qu'il y aura «perte future»), une provision devrait être constituée dans l'exercice au titre de la perte future  1, record 8, French, - perte%20future

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Its purpose is to encourage members who are leaving the Regular Force to give of their time and talent to the Reserve Force. The program recognizes that a lifetime of experience in the service is a valuable commodity, one which can yield enormous benefits to Reserve units who are made up largely of part-time service members.  1, record 9, English, - Voluntary%20Employment%20Program

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

A foreign airline may opt for high fares and low volume even though profits could still be made from low fares and high volume, a strategy that would yield greater benefits for the tourism destination.  2, record 10, English, - tourist%20destination

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Is the realisation that systematic and continuing attention to detail in the design of(mainly mass or repetitively produced mechanical) products can yield large benefits stemming from lower costs per unit value. The benefit can be realised in a variety of ways(higher margins, lower prices, more promotion, greater productivity or lower inventory costs). Application of the value concept involves value analysis and value engineering.  1, record 11, English, - value%20concept

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Test marketing is expected to yield several benefits. The primary motive for testing is to improve knowledge of potential product sales... A second motive for test marketing is to pretest alternative marketing plan.  1, record 12, English, - alternative%20marketing%20plan

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

[Le test commercial] a pour but : d'indiquer la rentabilité [du produit], de caractériser le «profil» du marché [d'évaluer l'efficacité du programme commercial] et des programmes alternatifs.  2, record 12, French, - programme%20commercial%20alternatif

Record 12,  Textual support,  Spanish