TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

This account was established under the Public Service Superannuation Act, to provide life insurance to contributing members of the Public Service. The account is credited with :(a) contributions by employees;(b) contributions by the Government and Public Service corporations; and,(c) interest. Payments and other charges represent :(a) benefits paid in respect of participants who, at the time of death, were employed in the Public Service, or were in receipt of an annuity under Part I of the Public Service, or were in receipt of an annuity under Part I of the Public Service Superannuation Act; and,(b) benefits of $5, 000 paid in respect of participants who, at the time of death, were employed in the Public Service, or were in receipt of an annuity under Part I of the Public Service Superannuation Act, and on whose behalf a single premium for $5, 000 death benefit coverage for life has been made.  2, record 1, English, - Public%20Service%20Death%20Benefit%20Account

Record number: 1, Textual support number: 2 OBS

... There shall be an account in the Consolidated Revenue Fund to be known as the Public Service Death Benefit Account ...  3, record 1, English, - Public%20Service%20Death%20Benefit%20Account

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Ce compte a été établi en vertu de la Loi sur la pension de la fonction publique, afin de fournir une assurance-vie aux membres cotisants de la fonction publique. Sont crédités au compte : a) les cotisations par les employés; b) les contributions par le gouvernement et les sociétés de la fonction publique; et, c) les intérêts. Les paiements et autres débits représentent : a) les prestations versées à l'égard des cotisants qui, au moment de leur décès, étaient au service de la fonction publique, ou recevaient une rente au titre de la partie I de la Loi sur la pension de la fonction publique; et, b) les prestations de 5 000 $ versées à l'égard des cotisants, qui au moment de leur décès, étaient au service de la fonction publique, ou recevaient une rente en vertu de la partie I de la Loi sur la pension de la fonction publique, et pour lesquels a été effectué le paiement d'une prime unique au titre d'une couverture viagère de 5 000 $ de prestations de décès.  3, record 1, French, - Compte%20de%20prestations%20de%20d%C3%A9c%C3%A8s%20de%20la%20fonction%20publique

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A shipment miscarried or unloaded at the wrong station is billed for and forwarded to the correction station, free of charges, account of being astray...  1, record 2, English, - free%20astray

Record number: 2, Textual support number: 1 OBS

free astray: term standardized by the Canadian General Standards Board (CGSB).  2, record 2, English, - free%20astray

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Marchandises expédiées au mauvais endroit ou déchargées à la mauvaise gare, qui sont facturées et réexpédiées au bon endroit tous frais payés, parce qu'elles s'étaient égarées [...]  1, record 2, French, - franco%20%C3%A9gar%C3%A9

Record number: 2, Textual support number: 1 OBS

franco égaré : terme normalisé par l'Office des normes générales du Canada (ONGC).  2, record 2, French, - franco%20%C3%A9gar%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

With respect to federal debt charges, the initial stock of debt is subject to an average interest rate that is assumed to gradually increase from about 4 per cent in 2018–19 to 5 per cent by 2027–28(to account for the fact that maturing debt will have to be renewed at increasingly higher rates) and remain constant thereafter.  2, record 3, English, - maturing%20debt

Record number: 3, Textual support number: 1 OBS

maturing debt: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 3, English, - maturing%20debt

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

En ce qui concerne les frais de la dette fédérale, l'encours initial de la dette est assorti d'un taux d'intérêt moyen qui devrait passer graduellement d'environ 4 % en 2018-2019 à 5 % en 2027-2028 (compte tenu du fait que la dette arrivant à échéance devra être renouvelée à des taux toujours plus élevés), et demeurer constant par la suite.  1, record 3, French, - dette%20arrivant%20%C3%A0%20%C3%A9ch%C3%A9ance

Record number: 3, Textual support number: 1 OBS

dette venant à échéance : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 3, French, - dette%20arrivant%20%C3%A0%20%C3%A9ch%C3%A9ance

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The accumulated balance of income less losses of a limited company, after taking into account dividends and other appropriate charges or credits.  7, record 4, English, - retained%20earnings

Record number: 4, Textual support number: 1 OBS

undistributed income: a term in income tax legislation; broadly, retained earnings of a limited company.  4, record 4, English, - retained%20earnings

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Total des bénéfices réalisés par l'entreprise depuis sa constitution, diminué des pertes des exercices déficitaires, compte tenu des dividendes et des autres éléments qui ont pu en être retranchés ou y être ajoutés.  4, record 4, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis

Record number: 4, Textual support number: 1 OBS

résultats non distribués : terme utilisé par le Conseil des normes comptables internationales.  3, record 4, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Porción del ingreso neto o utilidad que se mantiene dentro de una empresa y se reinvierte en lugar de distribuirse como dividendos a los accionistas.  5, record 4, Spanish, - beneficios%20no%20distribuidos

Record number: 4, Textual support number: 1 OBS

beneficios no distribuidos: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 4, Spanish, - beneficios%20no%20distribuidos

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

accounts for charges : The accounts to be used for charges if different from the account for payment.  1, record 5, English, - account%20for%20charges

Record number: 5, Textual support number: 1 OBS

account for charges : The plural form of this term(accounts for charges) and the plural definition have been standardized by the International Organization for Standardization(ISO) in 1993.  2, record 5, English, - account%20for%20charges

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

comptes pour frais : Comptes à imputer pour les frais s'ils sont différents du compte pour paiement.  1, record 5, French, - compte%20pour%20frais

Record number: 5, Textual support number: 1 OBS

compte pour frais : Le terme au pluriel (comptes pour frais) et la définition au pluriel ont été normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 5, French, - compte%20pour%20frais

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The account verification process must provide for auditable evidence of verification including identifying the various individuals who performed the verification.  1, record 6, English, - account%20verification%20process

Record number: 6, Textual support number: 2 CONT

As part of the account verification process, transactions should be reviewed for accuracy such as ensuring that the payment is not a duplicate, that discounts have been deducted, that any charges not payable have been removed and that the amount has been calculated correctly.  1, record 6, English, - account%20verification%20process

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Dans le cadre du processus de vérification, il faut vérifier l'exactitude des opérations, c'est-à-dire s'assurer que le montant n'a pas déjà été payé, que les remises pertinentes ont été déduites, que tous les frais non admissibles ont été supprimés et que le montant à payer est exact.  1, record 6, French, - processus%20de%20v%C3%A9rification%20des%20comptes

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

[A] deposit account into which funds are periodically transferred from various local banks, via wire transfer or automated clearing house debit, from other accounts in the same bank, or in different banks.  4, record 7, English, - concentration%20account

Record number: 7, Textual support number: 1 CONT

Cash Concentration Account[ :] Once your deposited checks have cleared and your electronic deposits have been received, your General Disbursement Account would be maintained by us at a target balance sufficient to cover all banking services. This will eliminate the payment of checking account service charges. Your other accounts will be maintained at a zero balance.  5, record 7, English, - concentration%20account

Record number: 7, Textual support number: 2 CONT

Surplus funds in the accounts in the cash centralization network are automatically transferred to the concentration account at a company’s head office bank branch at the end of the day.  6, record 7, English, - concentration%20account

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Grâce à l'accélération des dépôts, la gestion de votre trésorerie devient plus facile. Les fonds de votre entreprise sont aussitôt portés au crédit de votre compte centralisateur et disponibles immédiatement, peu importe le lieu des dépôts.  3, record 7, French, - compte%20centralisateur

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Expenditures which have been given continuing authority by Acts of the current or previous Parliaments and therefore requires no new parliamentary approval. They are included in Estimates presentations for information purposes only.  3, record 8, English, - statutory%20expenditures

Record number: 8, Textual support number: 1 OBS

Statutory expenditure: Officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts.  4, record 8, English, - statutory%20expenditures

Record number: 8, Textual support number: 2 OBS

[Statutory expenditures account for 70% of government spending] and include public debt charges and payments to other levels of government and to individuals.  3, record 8, English, - statutory%20expenditures

Record number: 8, Textual support number: 3 OBS

statutory expenditures: Expression usually used in the plural.  4, record 8, English, - statutory%20expenditures

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Dépenses qui ne nécessitent aucune nouvelle autorisation du Parlement puisqu'elles ont été approuvées de façon permanente par des lois d'un Parlement antérieur ou du Parlement actuel. Elles ne figurent dans le Budget des dépenses qu'à titre d'information.  3, record 8, French, - d%C3%A9penses%20l%C3%A9gislatives

Record number: 8, Textual support number: 1 OBS

Le terme «statutaire» signifie «conforme aux statuts d'une société».  4, record 8, French, - d%C3%A9penses%20l%C3%A9gislatives

Record number: 8, Textual support number: 2 OBS

Dépense législative : Terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la fonction publique fédérale.  4, record 8, French, - d%C3%A9penses%20l%C3%A9gislatives

Record number: 8, Textual support number: 3 OBS

[Les dépenses législatives représentent 70 % des dépenses gouvernementales] et comprennent les frais de la dette publique ainsi que les paiements à d'autres paliers de gouvernement ou à des particuliers.  3, record 8, French, - d%C3%A9penses%20l%C3%A9gislatives

Record number: 8, Textual support number: 4 OBS

dépenses législatives; dépenses statutaires : expressions habituellement utilisées au pluriel.  4, record 8, French, - d%C3%A9penses%20l%C3%A9gislatives

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Gastos autorizados por el Parlamento fuera del proceso anual de asignación de créditos.  1, record 8, Spanish, - gastos%20previstos%20por%20ley

Record number: 8, Textual support number: 1 OBS

Las leyes que autorizan dichos gastos confieren al Gobierno el poder de retirar fondos del Fondo Consolidado de Ingresos, durante uno o más años, sin autorización anual del Parlamento. Los importes que puede gastar están previstos en el Presupuesto de Gastos a título informativo solamente y no es necesario que figuren en los proyectos de ley sobre la asignación de créditos porque las sumas en cuestión ya se han asignado.  1, record 8, Spanish, - gastos%20previstos%20por%20ley

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

An account or group of accounts in which appear(a) charges for materials, labor, and overhead expended in a manufacturing operation, and(b) credits for product completed or otherwise disposed of, the balance of the account representing partly finished product on hand;...  1, record 9, English, - goods%20in%20process

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

[Compte dans lequel] on retrouve le coût de produits en voie de fabrication à la fin d'un exercice, produits qu'un dénombrement permet de connaître.  1, record 9, French, - stock%20de%20produits%20en%20cours

Record number: 9, Textual support number: 1 OBS

Le coût de ces produits terminés en partie seulement est déterminé en estimant leur contenu en matières premières, en main d’œuvre directe et en frais généraux de fabrication.  1, record 9, French, - stock%20de%20produits%20en%20cours

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Checking or savings account with deposits or withdrawals listed in account statements for a specified period.  2, record 10, English, - active%20account

Record number: 10, Textual support number: 1 OBS

Bank service charges are often determined on the basis of account activity.  2, record 10, English, - active%20account

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Compte bancaire sur lequel on a effectué des opérations (dépôts, retraits, etc.) au cours d'une période donnée.  2, record 10, French, - compte%20actif

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

... a charge not exceeding five dollars for the creation of or increase in an overdraft, imposed by a credit union or caisse populaire the membership of which [comprises,] wholly or substantially, natural persons or a deposit-taking institution the deposits in which are insured, in whole or in part, by the Canada Deposit Insurance Corporation or guaranteed, in whole or in part, by the Quebec Deposit Insurance Board.  5, record 11, English, - overdraft%20protection%20fee

Record number: 11, Textual support number: 1 CONT

This means that the bank will simply advance the money that your account is short and allow the check to be cashed.... a fee is charged for this overdraft protection. Overdraft fees typically range between $20 and $35 per overdraft. In addition, interest may be charged on any outstanding balance(that is the money the bank had to advance) until those funds are repaid. Naturally, overdraft charges can be very expensive, particularly if you aren’t aware of your account balance at all times, or are careless with the checks you issue.  6, record 11, English, - overdraft%20protection%20fee

Record number: 11, Textual support number: 2 CONT

... If [consumer] accounts have insufficient funds, they will be subject to expensive bounced check fees or overdraft protection charges.  7, record 11, English, - overdraft%20protection%20fee

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Les frais de services sont des frais que vous payez en contrepartie d'un service fourni par la banque. Certains services de comptes de chèques sont gratuits, mais bon nombre sont payés par les clients, selon la formule de l'utilisateur-payeur. [...] Voici certains frais courants des comptes de chèques : frais de tenue de compte mensuels (dépendent souvent du maintien d'un solde minimum); frais de retrait, de virement et de règlement de factures; [...] frais de découvert (ou frais de protection de découvert) [...]  2, record 11, French, - frais%20de%20d%C3%A9couvert

Record number: 11, Textual support number: 2 CONT

Les clients peuvent éviter les frais de découvert en faisant une demande du service de protection de découvert.  3, record 11, French, - frais%20de%20d%C3%A9couvert

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A fee charged when there are not enough funds in an account to cover a given transaction.  7, record 12, English, - non%2Dsufficient%20funds%20fee

Record number: 12, Textual support number: 1 CONT

NSF fees and overdraft-protection fees both stem from a customer's overextension of his checking account, there is one big difference. NSF fees are more old-fashioned : If the account doesn’t have enough money to cover a check, the bank rejects it and charges a fee usually between $25 and $35 per check.  8, record 12, English, - non%2Dsufficient%20funds%20fee

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

S'il reçoit un chèque sans provision, le locateur peut demander au locataire d'assumer les frais d'insuffisance de provision que lui réclame son institution bancaire, plus des frais administratifs d'au plus 20 $.  2, record 12, French, - frais%20d%27insuffisance%20de%20fonds

Record number: 12, Textual support number: 1 OBS

Le client comprend qu'il a la responsabilité de s'assurer que le montant du solde à payer par débit est disponible dans son compte, faute de quoi des frais d'insuffisance de fonds seront exigés.  3, record 12, French, - frais%20d%27insuffisance%20de%20fonds

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

The fee that the institution charges its own account holders to use its card at point of sale location such as a merchant or gas station.  7, record 13, English, - point%2Dof%2Dsale%20fee

Record number: 13, Textual support number: 1 CONT

POS Fees are point-of-sale fees. Banks charge POS fees when you use your debit card in certain transactions. This would apply to transactions where you use your PIN number, or when you choose ’debit’ on the retailer’s payment machine.  8, record 13, English, - point%2Dof%2Dsale%20fee

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Frais de transaction dans un point de vente (TPV) pour un achat auprès d'un détaillant.  3, record 13, French, - frais%20de%20transaction%20dans%20un%20point%20de%20vente

Record number: 13, Textual support number: 1 OBS

Ces frais s'appliquent aux transactions dont le numéro d'identification personnel est requis pour valider la transaction chez le commerçant.  4, record 13, French, - frais%20de%20transaction%20dans%20un%20point%20de%20vente

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The demand taken into account for calculating the charges to be billed.  2, record 14, English, - chargeable%20demand

Record number: 14, Textual support number: 1 CONT

These prices are based on the extension of the Business Time-of-Use price to include kVA demand. ... The minimum chargeable demand of 50 kVA at each point of supply applies.  3, record 14, English, - chargeable%20demand

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Puissance prise en considération pour le calcul du prix facturé.  1, record 14, French, - puissance%20de%20facturation

Record 14,  Textual support,  Spanish

Record number: 14, Textual support number: 1 DEF

Potencia tomada en consideración para el cálculo del precio que se factura.  2, record 14, Spanish, - potencia%20de%20facturaci%C3%B3n

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Notify your credit card companies that you would like to be notified of any unusual activity on your account...For example: unusual activity on my account is small purchases amounting to more than $250.00 in one week or any purchase of more than $500.00.  2, record 15, English, - unusual%20activity

Record number: 15, Textual support number: 2 CONT

Our Fraud Detection system watches your account for uncharacteristic or unusually high charges. If we detect unusual activity on your Card, we may suspend further charges until we can confirm the purchases were authorized.  3, record 15, English, - unusual%20activity

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Comparez périodiquement vos dossiers de transactions et vos relevés financiers. Si vous constatez des activités inhabituelles, communiquez immédiatement avec votre établissement financier.  2, record 15, French, - activit%C3%A9%20inhabituelle

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

The operating surplus measures the surplus or deficit accruing from production before taking account of any interest, rent or similar charges payable on financial or tangible non-produced assets borrowed or rented by the enterprise, or any interest, rent or similar receipts receivable on financial or tangible non-produced assets owned by the enterprise;(note : for unincoporated enterprises owned by households, this component is called "mixed income").  2, record 16, English, - operating%20surplus

Record number: 16, Textual support number: 2 CONT

[Governments] generally held program spending below revenues so that their operating balances - that is, the balance before interest payments - were usually in surplus. The operating surplus combined with the effects of low inflation on interest costs meant Canadian governments collectively had virtually no deficit ...  3, record 16, English, - operating%20surplus

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

L'excédent d'exploitation mesure l'excédent ou le déficit issu de la production, avant que soient pris en compte les intérêts, les loyers ou les charges analogues que l'entreprise doit payer sur les actifs financiers ou les actifs corporels non produits qu'elle a empruntés ou loués, et les intérêts, les loyers ou les recettes analogues que l'entreprise doit recevoir sur les actifs financiers ou les actifs corporels non produits dont elle est propriétaire; (note : pour les entreprises non constituées en sociétés appartenant à des ménages, cette composante s'appelle «revenu mixte»).  3, record 16, French, - exc%C3%A9dent%20de%20fonctionnement

Record number: 16, Textual support number: 1 OBS

excédent d'exploitation : sociétés d'État.  4, record 16, French, - exc%C3%A9dent%20de%20fonctionnement

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

The net value of grain in each pool account is determined after all grain has been sold and all costs involved in marketing have been deducted. These costs include interest, insurance, storage, terminal elevators handling charges, and the Board's own operating costs. They do not include rail freight costs from primary elevators to terminals or primary elevator handling charges.  2, record 17, English, - handling%20charges

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

On connaît le produit net de la vente des céréales dans chaque compte de mise en commun après que toutes les céréales ont été vendues et que tous les frais de commercialisation ont été déduits. Ces frais comprennent l'intérêt, l'assurance, l'entreposage, les frais de manutention aux silos portuaires et les coûts d'exploitation de la Commission. Le coût du transport ferroviaire des silos de collecte aux silos portuaires de même que les frais de manutention aux silos de collecte ne sont pas compris dans les frais de commercialisation.  2, record 17, French, - frais%20de%20manutention

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

As a Web merchant, you will pay separate merchant-bank account charges. Expect to pay setup fees of up to $200, a monthly statement fee(typically $10), a per-transaction fee(around 30 cents), and a discount rate ranging from 1% to 4% of each sale. The latter is the interest the card company charges for giving you the money up front before it debits the customer's account. A discount rate(determined by your credit history) of less than 2. 7% is considered good. Reserve fees-a portion of sales retained to cover refunds-can be as large as 15%. The bank can hold reserves for anywhere from several weeks to six months.  1, record 18, English, - reserve%20fees

Record number: 18, Textual support number: 2 CONT

Although e-commerce has its benefits, it can be costly; there may be monthly processing fees, bank fees and reserve fees associated with each sale.  2, record 18, English, - reserve%20fees

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

eBay s'apprête à augmenter aux États-Unis le niveau de ses commissions sur les transactions. À la fin du mois de janvier, les commissions seront rehaussées de 0,25 %. Pour les enchères inférieures à 25 dollars, la commission passera à 5,25 %. Sur la tranche supérieure, pour les offres de 1 000 dollars et plus, la commission atteindra 1,5 %. Les frais de réserve, pour les enchères à prix plancher, passeront d'un à deux dollars.  1, record 18, French, - frais%20de%20r%C3%A9serve

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

An account the purpose of which is to administer funds that fall under the mandate of another government department. An OGD suspense account is maintained by the administering department as well as by the home department. The home department uses the account to account for advances it provided to the administering department. The latter will undertake expenditures, and will then account for the advance to the home department. The home department will report the charges to its appropriation vote.  1, record 19, English, - other%20government%20departments%20suspense%20account

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Compte dont le but est d'administrer des fonds qui relèvent du mandat d'un autre ministère. Ce compte d'attente est tenu par le ministère responsable et par le ministère d'attache. Le ministère d'attache comptabilise temporairement dans le compte des autres ministères, les avances faites au ministère responsable. Ce dernier engagera des dépenses et justifiera par la suite au ministère d'attache les avances. Le ministère d'attache imputera à son crédit les sommes dues.  1, record 19, French, - compte%20d%27attente%20des%20autres%20minist%C3%A8res

Record number: 19, Textual support number: 1 OBS

AMG : autres ministères du gouvernement (à éviter).  3, record 19, French, - compte%20d%27attente%20des%20autres%20minist%C3%A8res

Record number: 19, Textual support number: 2 OBS

AM : autres ministères.  3, record 19, French, - compte%20d%27attente%20des%20autres%20minist%C3%A8res

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Producers receive an initial payment when they deliver grain to a primary elevator. The level of this initial payment is set by the Canadian Government and is a government-guaranteed price to the producer. The initial payment for each pool account is usually set at what is regarded as a "safe" level and varies from year-to-year according to market conditions.... The net value of grain in each pool account is determined after all grain has been sold and all costs involved in marketing have been deducted. These costs include interest, insurance, storage, terminal elevators handling charges, and the Board's own operating costs. They do not include rail freight costs from primary elevators to terminals or primary elevator handling charges. These costs are deducted from producers’ initial payment when grain is delivered.  1, record 20, English, - producers%26rsquo%3B%20initial%20payment

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

Un acompte est versé aux producteurs lorsqu'ils livrent leurs céréales aux silos de collecte. Le montant de cet acompte, fixé par le gouvernement canadien, correspond au prix que le gouvernement garantit aux producteurs. Le montant de l'acompte versé pour chaque compte de mise en commun est habituellement fixé à un niveau jugé "sûr" et varie d'une année à l'autre suivant la situation du marché. [...] Le coût du transport ferroviaire des silos de collecte aux silos portuaires de même que les frais de manutention aux silos de collecte ne sont pas compris dans les frais de commercialisation. On les déduit plutôt de l'acompte versé aux producteur lorsque celui-ci livre ses céréales.  1, record 20, French, - acompte%20vers%C3%A9%20au%20producteur

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

Cheque that is guaranteed by the financial institution in which the current account is held. The bank charges the client's account at the moment of certifying the cheque.  2, record 21, English, - certified%20cheque

Record number: 21, Textual support number: 1 OBS

certified cheque: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 21, English, - certified%20cheque

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Chèque dont le paiement est garanti par l'entité bancaire dans laquelle est situé le compte courant. La banque, au moment de valider le chèque, débite son montant dans le compte du client.  3, record 21, French, - ch%C3%A8que%20certifi%C3%A9

Record number: 21, Textual support number: 1 OBS

chèque certifié : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, record 21, French, - ch%C3%A8que%20certifi%C3%A9

Record 21,  Textual support,  Spanish

Record number: 21, Textual support number: 1 DEF

Talón cuyo cobro está garantizado por la entidad bancaria en la que está situada la cuenta corriente. El banco, en el instante de dar conformidad al talón, carga su importe en la cuenta del cliente.  3, record 21, Spanish, - cheque%20certificado

Record number: 21, Textual support number: 1 OBS

talón conformado: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 21, Spanish, - cheque%20certificado

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Food and Agriculture Organization of the United Nations.  2, record 22, English, - charges%20for%20consignee%27s%20account

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Organisation des Nations Unies pour l'alimentation et l'agriculture.  2, record 22, French, - frais%20%C3%A0%20la%20charge%20du%20destinataire

Record 22,  Textual support,  Spanish

Record number: 22, Textual support number: 1 OBS

Organización de las Naciones Unidas para la Agricultura y la Alimentación.  2, record 22, Spanish, - gastos%20a%20cargo%20del%20destinatario

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

Interest payable on long-term or short-term debt incurred to finance capital works (e.g. plant or road construction in progress) in a fiscal year. Financing charges, including commitment fees, should also be included.  1, record 23, English, - interest%20during%20construction

Record number: 23, Textual support number: 1 OBS

IDC is frequently capitalized(or charged to the project cost) until the asset is commissioned or as a capital expenditure item it is transferred to a deferred charges or deferred capital expenditure account.  1, record 23, English, - interest%20during%20construction

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

Administration costs can be charged directly to the specified purpose account or the funds to pay such charges may be transferred to a revenue account. The latter procedure would be efficient only if the department has net-voting or revolving fund authority which would authorize the re-spending of the money covering costs charged to the account.  1, record 24, English, - re%2Dspend

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Les frais administratifs peuvent être portés directement au compte à fins déterminées ou les fonds destinés à payer de tels frais peuvent être transférés à un compte de recettes. Cette dernière procédure sera efficiente seulement si le ministère a des autorisations soit de crédit net ou de fonds renouvelable permettant de dépenser de nouveau les sommes couvrant les frais imputés au compte.  1, record 24, French, - d%C3%A9penser%20de%20nouveau

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Within the Transportation Department, a section whose primary function is the administration of the car hire account. The car hire account includes the payment(a) of all car hire earned including reclaims and incentive car hire to foreign roads for the use of their equipment operating on line;(b) of all private car mileage earned to car owners for covered hoppers, refrigerator cars, tank cars(including the maintenance of the equalization account), etc. ;(c) of rental charges on all the equipment leased on a long or short term basis. In addition, Car Accounting ensures that foreign lines pay the home road the car hire due on its equipment. Car Accounting also issues the bills against individual firms for car hire expenses when the equipment is used for in-plant service or other purposes, as the use of scale test cars for private scale testing. Car Accounting provides running records on request, processes claims, etc.  1, record 25, English, - Car%20Accounting

Record number: 25, Textual support number: 2 OBS

Term officially approved by Canadian Pacific Ltd.  2, record 25, English, - Car%20Accounting

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Au sein du service Transport, section dont la fonction essentielle est d'administrer le compte des redevances d'utilisation et de location des wagons. Ce compte inclut le paiement (a) de toutes les redevances d'utilisation de wagons, des remboursements et des tarifs d'encouragement aux réseaux étrangers pour l'usage de leurs wagons sur un autre réseau; (b) des redevances de parcours de wagons de particuliers aux propriétaires de wagons-trémies couverts, de wagons frigorifiques ou réfrigérants, de wagons-citernes (y compris la tenue du compte de régularisation), etc.; (c) des redevances de location pour le matériel pris à bail à court ou à long terme. De plus, la Comptabilité des wagons s'occupe de percevoir des réseaux étrangers les redevances d'utilisation de wagons dont son propre réseau est propriétaire ou locataire. Elle impute également des redevances d'utilisation aux entreprises privées qui emploient des wagons de son réseau pour leur service interne ou à d'autres fins, comme l'étalonnage des ponts-bascules privés par des véhicules-étalons. La Comptabilité des wagons fournit des rapports courants sur demande, traite les réclamations, etc.  1, record 25, French, - Comptabilit%C3%A9%20des%20wagons

Record number: 25, Textual support number: 2 OBS

Terme uniformisé par Canadien Pacifique Ltée.  2, record 25, French, - Comptabilit%C3%A9%20des%20wagons

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

To assure uniformity of commission charges, the exchanges have defined what constitutes a single order which may therefore qualify for tapered commission rates. It must be :(i) executed for one client;(ii) for one brokerage account;(iii) on one side of the market(buy or sell) ;(iv) in one class or series of security;(...)  2, record 26, English, - single%20order

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Pour assurer l'uniformité des courtages à percevoir, les Bourses ont défini ce que constitue un «ordre unique» sur lequel des taux de courtage dégressifs peuvent être appliqués; à cette fin, un ordre doit répondre aux conditions suivantes: (i) être exécuté pour un seul client; (ii) être pour un même compte; (iii) être dans un même sens (soit d'achat soit de vente); (iv) porter sur une même classe ou une même série de titres; (...)  2, record 26, French, - ordre%20unique

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

A statement of account issued by a line-haul carrier, with supporting documents, to the shipper(if prepaid) or to the consignee(if collect) and showing the freight, demurrage or detention charges.  2, record 27, English, - freight%20bill

Record number: 27, Textual support number: 1 OBS

Term standardized by CGSB.  3, record 27, English, - freight%20bill

Record number: 27, Textual support number: 2 OBS

Term officialized by Canadian Pacific Ltd.  3, record 27, English, - freight%20bill

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Relevé de compte émis par un transporteur de ligne, avec pièces justificatives, à l'intention de l'expéditeur (en port payé) ou du destinataire (en port dû) et indiquant les frais de transport, les redevances de stationnement ordinaires ou spéciales.  1, record 27, French, - facture%20de%20transport

Record number: 27, Textual support number: 1 OBS

Terme uniformisé par Canadien Pacifique Ltée et CN-Air Canada.  2, record 27, French, - facture%20de%20transport

Record number: 27, Textual support number: 2 OBS

Terme normalisé par l'ONGC.  3, record 27, French, - facture%20de%20transport

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

The lowest balance which must be maintained in an account in order to entitle the account holder to special privileges(for example, the waiving of service charges).  2, record 29, English, - minimum%20balance

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Royal Bank. Bonus Savings Account. Interest 6% on min. monthly balance, paid semi-annually. No service charges. No chequing.  3, record 30, English, - no%20chequing

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Compte boni d'épargne. Frais. Aucun tirage par chèques.  2, record 30, French, - aucun%20tirage%20par%20ch%C3%A8ques

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Life insurance policy in which premiums "less expense charges" are credited to a policy account from which periodic charges for life insurance coverage are deducted and to which interest is credited. Usually the policyholder can vary the amount and timing of premium payments and change the amount of insurance.  2, record 32, English, - universal%20life%20insurance

Record number: 32, Textual support number: 1 OBS

Définition et équivalent transmis par Mme Alaoui du service de traduction de l’Association canadienne des compagnies d’assurance de personnes.  2, record 32, English, - universal%20life%20insurance

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

135  1, record 33, English, - charges%20on%20the%20account

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish