TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The market value of investments held by a plan plus any cash balances of the plan and accrued or receivable income items of the plan, excluding the value of any qualifying annuity contract of the plan.  1, record 1, English, - solvency%20asset

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Valeur marchande des placements détenus par un régime plus les soldes de trésorerie et les revenus accumulés ou à recevoir du régime, sans tenir compte de la valeur des contrats de rente admissibles de celui-ci.  1, record 1, French, - actif%20de%20solvabilit%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

"transfer assets" means, in reference to a pension plan, the total of any cash balances in the plan, any accrued and receivable income items in the plan and(a) the market value of investments held by the plan, or(b) a value related to the market value of investments held by the plan by means of an averaging method that stabilizes short-term fluctuations of market values over a period of not more than five years, determined as of a given date.  1, record 2, English, - transfer%20assets

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

«actifs de transfert» désigne, relativement à un régime de pension, la somme de tous soldes en espèces du régime, de tous articles de revenu accumulés et recevables du régime et a) la valeur marchande des placements du régime, ou b) une valeur relative à la valeur marchande des placements du régime au moyen d'une méthode du coût moyen qui stabilise les fluctuations à court-terme de valeurs marchandes sur une période d'au plus cinq ans, déterminée à une certaine date.  1, record 2, French, - actifs%20de%20transfert

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The value of the assets of a [pension] plan, including income due and accrued, determined on the basis of a going concern valuation.  2, record 3, English, - going%20concern%20assets

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Valeur de l'actif d'un régime [de retraite], y compris les revenus à recevoir et courus, qui est déterminée selon une évaluation sur une base de permanence.  3, record 3, French, - actif%20%C3%A9valu%C3%A9%20sur%20une%20base%20de%20permanence

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Revenue that has been earned in an accounting period but for which there is no enforceable claim in that accounting period against the party for whom the service was rendered.  3, record 4, English, - accrued%20revenue

Record number: 4, Textual support number: 1 OBS

[Accrued revenue] arises from the sale of services (including the use of money) that at the date of accounting have been only partly performed, are not yet billable and have not been paid for.  3, record 4, English, - accrued%20revenue

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Produit imputable à la période en fonction du temps écoulé ou au fur et à mesure de la prestation d'un service, et conférant un droit qui ne pourra être exercé qu'ultérieurement.  1, record 4, French, - produit%20constat%C3%A9%20par%20r%C3%A9gularisation

Record number: 4, Textual support number: 1 OBS

Ce produit qui est pris en compte dans les résultats de la période fait l'objet d'une écriture de régularisation en fin de période même s'il n'y a eu qu'exécution partielle du service considéré et qu'il n'y a encore eu ni facturation ni rentrée de fonds.  1, record 4, French, - produit%20constat%C3%A9%20par%20r%C3%A9gularisation

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The quotient obtained by dividing the total of the market value of investments held by an employer's pension plan, any cash balances and any accrued and receivable income items by the sum of the residual liabilities and the transfer liabilities.  2, record 5, English, - asset%20transfer%20ratio

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Quotient obtenu en divisant le total de la valeur marchande des placements détenus dans le régime de pension d'un employeur, tout solde en espèces et tout article de revenu accumulé et recevable par la somme des éléments de passif résiduels et des éléments de passif de transfert.  2, record 5, French, - indice%20de%20transfert%20des%20%C3%A9l%C3%A9ments%20d%27actif

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The amount of a contingent loss should be accrued in the financial statements by a charge to income...  3, record 6, English, - charge%20to%20income

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Action d'inscrire une dépense à titre de charge ou de perte de l'exercice plutôt que de la porter à un compte d'actif, par exemple les frais de recherche engagés au cours de l'exercice.  1, record 6, French, - passation%20en%20charges

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The period over which improvements to real estate contribute to the value of the property. This establishes the capital recovery period for improvements in the traditional residual technique of income capitalization. It is also used in the estimation of accrued depreciation(diminished utility) in the Cost Approach to value estimation.  2, record 7, English, - economic%20life

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Période de temps au cours de laquelle il est raisonnablement possible de prévoir qu'une construction neuve demeurera concurrente sur le marché compte tenu de l'utilisation qui lui a été assignée.  2, record 7, French, - vie%20%C3%A9conomique

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Realized earning may also be referred to as "safe income" and should be distinguished from "unrealized earnings, "which would include, as an example, accrued valuation gains on property used in the corporation.  1, record 8, English, - accrued%20valuation%20gain

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Accrued income is income earned during a particular accounting period but not actually received during that period(sales commissions, interest, rent, etc.).  3, record 9, English, - accrued%20income

Record number: 9, Textual support number: 2 CONT

Book value tracks the cost plus the income accrued but not paid.  2, record 9, English, - accrued%20income

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

La valeur comptable représente le coût de l'obligation plus le revenu accumulé, mais non payé.  1, record 9, French, - revenu%20accumul%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

In accounting, used to refer to income or expenses to be accrued in the future, despite having been charged or paid, appearing in balance sheets but not in profit and loss accounts.  2, record 10, English, - deferred

Record number: 10, Textual support number: 1 CONT

As a result of the delay in reporting the business income, the payment of taxes on that income can be deferred.  3, record 10, English, - deferred

Record number: 10, Textual support number: 1 PHR

Deferred claim; deferred credit; deferred payment; deferred debit.  4, record 10, English, - deferred

Record number: 10, Textual support number: 1 OBS

deferred: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 10, English, - deferred

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Qualificatif pour les recettes ou dépenses qui vont échoir dans le futur mais qui ont déjà été recouvrées ou payées. Elles apparaissent dans le bilan et non dans le compte d'exploitation de la période.  3, record 10, French, - diff%C3%A9r%C3%A9

Record number: 10, Textual support number: 1 CONT

Par suite de ce report, le paiement de l'impôt sur ce revenu peut être différé.  4, record 10, French, - diff%C3%A9r%C3%A9

Record number: 10, Textual support number: 1 PHR

Créance reportée, créance différée; crédit reporté, crédit différé; paiement reporté, paiement différé; débit différé, débit reporté.  2, record 10, French, - diff%C3%A9r%C3%A9

Record number: 10, Textual support number: 1 OBS

différé : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  5, record 10, French, - diff%C3%A9r%C3%A9

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

En contabilidad, calificativo de ingresos o gastos que se van a devengar en el futuro aunque ya se hayan cobrado o pagado. Aparecen en el balance y no en la cuenta de explotación del período.  1, record 10, Spanish, - diferido

Record number: 10, Textual support number: 1 OBS

diferido: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 10, Spanish, - diferido

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

When a borrower is placed in nonaccrual status, accrued interest is eliminated from the financial statement receivable balances and interest income is correspondingly reduced. During the time the borrower remains in nonaccrual status, interest income is reflected in the financial statement only to the extent actually received in cash. Placing a borrower in nonaccrual status in no way affects the interest payment obligations to the borrower; interest continues to be billed on the original terms of the loan.  1, record 11, English, - in%20a%20nonaccrual%20status

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

(Statistique Canada, Comptes nationaux des revenus et des dépenses, no 13-001, p. 16).  1, record 14, French, - revenu%20comptable%20net

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish