TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A burden, obstruction, or impediment on property that lessens its value or makes it less marketable.  3, record 1, English, - encumbrance

Record number: 1, Textual support number: 1 CONT

An emcumbrance(also spelled incumbrance) is any right or interest that exists in someone other than the owner of an estate and that restricts or impairs the transfer of the estate or lowers its value. This might include an easement, a lien, a mortgage, a mechanic' s lien, or accrued and unpaid taxes.  3, record 1, English, - encumbrance

Record number: 1, Textual support number: 2 CONT

Priority of lien. Any lien registered under this Act shall take priority over any mortgages or encumbrances to the extent the lien arises from work, services, or materials provided to the mine for a period of up to 60 days.  4, record 1, English, - encumbrance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Priorité du privilège. Le privilège enregistré en vertu de la présente loi prend rang avant toute hypothèque ou charge hypothécaire dans la mesure où le privilège provient des travaux, des services ou des matériaux fournis à la mine pendant une période d'au plus 60 jours.  2, record 1, French, - charge%20hypoth%C3%A9caire

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

An interest-bearing certificate of indebtedness issued by the Government of Canada, and having the following characteristics : issued to Canadian residents; registered in the name of the holder; fixed date of maturity; non-marketable; redeemable on demand by the holder with accrued interest calculated to the end of the previous month; not subject to call before maturity; term to maturity is seven years or more.  3, record 2, English, - Canada%20Savings%20Bond

Record number: 2, Textual support number: 2 OBS

Canada Savings Bond; CSB: designations often used in the plural.  4, record 2, English, - Canada%20Savings%20Bond

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Titre de créance productif d'intérêts, émis par l'État canadien et comportant les caractéristiques suivantes : émission à l'intention des Canadiens résidents; immatriculation au nom du détenteur; date d'échéance fixe; non-négociabilité; remboursement avec intérêts courus jusqu'à la fin du mois précédent sur demande du détenteur; non-assujettissement à l'appel à remboursement avant l'échéance; terme d'échéance : sept ans ou plus.  3, record 2, French, - Obligation%20d%27%C3%A9pargne%20du%20Canada

Record number: 2, Textual support number: 2 OBS

Obligation d'épargne du Canada : désignation souvent utilisée au pluriel.  4, record 2, French, - Obligation%20d%27%C3%A9pargne%20du%20Canada

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

interest accrued but not received : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 3, English, - interest%20accrued%20but%20not%20received

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

intérêts échus mais non perçus : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 3, French, - int%C3%A9r%C3%AAts%20%C3%A9chus%20mais%20non%20per%C3%A7us

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

Interest that has been earned but not yet been paid.  2, record 4, English, - accrued%20interest

Record number: 4, Textual support number: 1 OBS

accrued interest : term and definition standardized by the International Organization for Standardization(ISO) in 1993.  3, record 4, English, - accrued%20interest

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Intérêts dus mais non encore réglés.  2, record 4, French, - int%C3%A9r%C3%AAts%20courus

Record number: 4, Textual support number: 1 OBS

intérêts courus : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  3, record 4, French, - int%C3%A9r%C3%AAts%20courus

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Interés que, con el tiempo, se va acumulando en cuenta y que aún no ha sido abonado.  4, record 4, Spanish, - inter%C3%A9s%20devengado

Record number: 4, Textual support number: 1 OBS

interés devengado: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  5, record 4, Spanish, - inter%C3%A9s%20devengado

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The change that affects my ministry and security deposits is a GAIN Act regulation change from March 1994, which makes the security deposit what is called an assignable benefit and therefore recoverable as a deposit, and we can recover accrued interest directly from landlords  2, record 7, English, - assignable%20benefit

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Amounts paid and/or accrued for interest on debt.  5, record 8, English, - interest%20expense

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Intérêts figurant à titre de charge financière dans l'état des résultats (ou compte de résultat) de l'emprunteur.  2, record 8, French, - int%C3%A9r%C3%AAts%20d%C3%A9biteurs

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Cantidades que se pagan y/o que se acumulan por concepto de intereses de una deuda.  1, record 8, Spanish, - intereses%20cobrados

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A former member's contributions to a pension plan made on or after the 1st day of January, 1987 and the interest on the contributions shall not be used to provide more than 50 per cent of the commuted value of a pension or deferred pension in respect of contributory benefits accrued after that date to which the member is entitled under the pension plan on termination of membership or employment.  1, record 9, English, - 50%20per%20cent%20rule

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Les cotisations d'un ancien participant à un régime de retraite versées le 1er janvier 1987 ou par la suite et les intérêts sur ces cotisations ne sont pas utilisés pour constituer plus de 50 pour cent de la valeur de rachat de la pension ou de la pension différée à l'égard de prestations contributives accumulées après cette date auxquelles le participant a droit aux termes du régime de retraite à la cessation de son affiliation ou de son emploi.  1, record 9, French, - r%C3%A8gle%20des%2050%20pour%20cent

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Accumulated interest due by a debtor.  3, record 10, English, - accrued%20interest%20receivable

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Intérêts courus sur des effets de commerce, des prêts ou des obligations, constituant des produits à recevoir constatés à l'actif.  3, record 10, French, - int%C3%A9r%C3%AAts%20courus%20%C3%A0%20recevoir

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Interest that is calculated on a specified date on an amount which includes the previous principal plus any interest accrued since the last date of interest calculation.  3, record 11, English, - compound%20interest

Record number: 11, Textual support number: 1 OBS

Compare to "simple interest."  4, record 11, English, - compound%20interest

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Intérêts composés : Intérêts calculés sur le capital d'un prêt, mais également sur les intérêts accumulés de chaque échéance, ceux-ci s'intégrant au capital pour produire eux-mêmes des intérêts.  2, record 11, French, - int%C3%A9r%C3%AAt%20compos%C3%A9

Record number: 11, Textual support number: 1 OBS

Terme habituellement utilisé au pluriel.  3, record 11, French, - int%C3%A9r%C3%AAt%20compos%C3%A9

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 DEF

Rendimiento de un capital cuando al capital inicial se le agregan los intereses acumulados hasta la fecha de pago prevista.  2, record 11, Spanish, - inter%C3%A9s%20compuesto

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A charitable gift annuity where the charity invests the contributed property and assumes the obligation to make payments to annuitant(s).  3, record 12, English, - self%2Dinsured%20gift%20annuity

Record number: 12, Textual support number: 1 CONT

For a self-insured gift annuity, the charity itself is responsible to make all payments to the donor/annuitant. In the event that the donor/annuitant dies before the capital of the original payment is expended, the balance of the capital and any accrued interest will be retained by the charity as a charitable gift.  4, record 12, English, - self%2Dinsured%20gift%20annuity

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Fiducie de bienfaisance où l'organisme de bienfaisance place les biens ayant fait l'objet d'un don et prend à sa charge le versement d'une rente à la personne désignée.  1, record 12, French, - fiducie%20de%20bienfaisance%20auto%2Dassur%C3%A9e

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Accumulated interest due to a creditor.  3, record 13, English, - accrued%20interest%20payable

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Intérêts courus sur des effets de commerce, des emprunts ou des obligations, constituant une charge à payer constatée au passif.  3, record 13, French, - int%C3%A9r%C3%AAts%20courus%20%C3%A0%20payer

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Amounts received and/or accrued as interest on any claim against others.  4, record 15, English, - interest%20income

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Intérêts figurant à titre de produit financier dans l'état des résultats (ou compte de résultat) du prêteur ou de l'investisseur.  5, record 15, French, - int%C3%A9r%C3%AAts%20cr%C3%A9diteurs

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Monto que es recibido y/o acumulado como intereses por un prestamista o un inversionista.  1, record 15, Spanish, - ingresos%20por%20intereses

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

The amount of interest accumulated as at March 31 on the bonded debt and certain liabilities, that is not due or payable until some future date.  3, record 16, English, - interest%20accrued

Record number: 16, Textual support number: 1 OBS

Interest on government bonds(other than Canada savings bonds) is not an enforceable liability prior to the date(s) when it becomes payable. However, to disclose more accurately the expenditure of the Government of Canada, the amount of interest which has accrued as at March 31 is estimated and recorded as an accrued liability.  4, record 16, English, - interest%20accrued

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Somme, accumulée au 31 mars, des intérêts échéant et payables après cette date sur la dette obligataire et sur certains éléments de passif.  2, record 16, French, - int%C3%A9r%C3%AAt%20couru

Record number: 16, Textual support number: 1 OBS

Les intérêts des obligations d'État autres que les obligations d'épargne du Canada ne constituent pas un élément de passif exigible avant l'échéance. Toutefois, afin d'assurer une présentation plus exacte des dépenses de l'État canadien, le montant estimé des intérêts courus au 31 mars est comptabilisé en tant que charge à payer.  3, record 16, French, - int%C3%A9r%C3%AAt%20couru

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

The principal amount of any part-time direct loans unpaid at any time together with all interest(owing and accrued) on that account.  2, record 17, English, - outstanding%20balance

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Le principal impayé en tout temps de tout prêt d'études direct à temps partiel, plus les intérêts (exigibles et courus) sur le compte.  1, record 17, French, - solde%20impay%C3%A9%20du%20pr%C3%AAt

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

Protection available in purchase of bonds, whereby a period is fixed during which the bond may not be redeemed.  2, record 18, English, - call%20protection

Record number: 18, Textual support number: 1 OBS

While the protection is in place, though, the convertible's price has unlimited potential and will continue to trade at a premium over the conversion value. If a bond is called, the investors run the risk of losing some accrued interest.  3, record 18, English, - call%20protection

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Protection contre le risque de remboursement anticipé.  2, record 18, French, - protection%20contre%20un%20rachat%20anticip%C3%A9

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, 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 20, English, - accrued%20income

Record number: 20, Textual support number: 2 CONT

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

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

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

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

The process undertaken by a student to bring a defaulted CSL (Canada Student Loan) back into good standing.  1, record 21, English, - rehabilitation

Record number: 21, Textual support number: 1 OBS

The student enters into a rehabilitation arrangement in which, at a minimum, the student pays any unpaid accrued interest and, at the maximum, pays the accrued interest and makes six consecutive monthly installments. Once the student pays the interest and, if required, makes six consecutive payments the student automatically becomes eligible for new CSLs and interest-free status.  1, record 21, English, - rehabilitation

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Démarche entreprise par un étudiant afin de reprendre les paiements sur un prêt en défaut.  1, record 21, French, - r%C3%A9gularisation

Record number: 21, Textual support number: 1 OBS

L'étudiant conclut une entente par laquelle il convient, au moins, de liquider tout arriéré d'intérêts et, au plus, de payer les intérêts courus et d'effectuer six versements mensuels consécutifs. Dès que l'étudiant acquitte les intérêts et fait, au besoin, six versements consécutifs, il devient automatiquement admissible à un nouveau PEC (prêt d'études canadien) et à une exonération d'intérêts.  1, record 21, French, - r%C3%A9gularisation

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

The student enters into a rehabilitation arrangement in which, at a minimum, the student pays any unpaid accrued interest and, at the maximum, pays the accrued interest and makes six consecutive monthly installments. Once the student pays the interest and, if required, makes six consecutive payments the student automatically becomes eligible for new CSLs and interest-free status.  1, record 22, English, - rehabilitation%20arrangement

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

L'étudiant conclut une entente par laquelle il convient, au moins, de liquider tout arriéré d'intérêts et, au plus, de payer les intérêts courus et d'effectuer six versements mensuels consécutifs. Dès que l'étudiant acquitte les intérêts et fait, au besoin, six versements consécutifs, il devient automatiquement admissible à un nouveau PEC (prêt d'études canadien) et à une exonération d'intérêts.  1, record 22, French, - entente%20de%20r%C3%A9gularisation

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

intérêt couru à l'achat; coupon couru à l'achat : termes habituellement utilisés au pluriel.  3, record 24, French, - int%C3%A9r%C3%AAt%20couru%20%C3%A0%20l%27achat

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record number: 25, Textual support number: 1 DEF

Intereses devengados por las sumas que en concepto de reservas de riesgos en curso son retenidas por la cedente, por cuenta del reasegurador.  1, record 25, Spanish, - intereses%20sobre%20reservas

Record number: 25, Textual support number: 1 OBS

Este término suele utilizarse en plural.  2, record 25, Spanish, - intereses%20sobre%20reservas

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 CONT

Accrued is the amount of interest which has accumulated from the last interest payment date to the date of settlement. When an investor buys a bond he pays accrued interest to the seller which he(the buyer) gets back on the next interest payment date.  1, record 26, English, - interest%20payment%20date

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 CONT

Pour les obligations nouvellement émises, la jouissance est la date à partir de laquelle sont décomptés les intérêts payés par la société émettrice.  2, record 26, French, - jouissance

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, 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 27, English, - in%20a%20nonaccrual%20status

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

Middle-income country in which three of the four key ratios fall in the following ranges : debt to GNP(30-50 percent), debt to exports of goods and all services(165-275 percent), accrued debt service to exports(18-30 percent) and accrued interest to exports(12-20 per cent).  1, record 28, English, - moderately%20indebted%20middle%2Dincome%20country

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

Low-income country in which three of the four key ratios fall in the following ranges : debt to GNP(30-50 percent), debt to exports of goods and all services(165-275 percent), accrued debt service to exports(18-30 percent) and accrued interest to exports(12-20 per cent).  1, record 29, English, - moderately%20indebted%20low%2Dincome%20country

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

An interest-bearing certificate of indebtedness issued by the Government of Canada exclusively to the Canada Pension Plan Investment Fund. Special non-marketable bonds are non-negotiable, non-transferable and non-assignable, with a term to maturity of 20 years or less, and interest payable semi-annually; and they are redeemable at face value plus accrued interest.  1, record 30, English, - special%20non%2Dmarketable%20bond

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Titre de créance productif d'intérêts, émis par l'État canadien uniquement à l'intention du Fonds de placement du régime de pensions du Canada et comportant les caractéristiques suivantes : non négociable; non transférable; non cessible; échéance : 20 ans ou moins; intérêts payables tous les six mois; remboursement à la valeur nominale augmentée des intérêts courus.  1, record 30, French, - obligation%20sp%C3%A9ciale%20non%20n%C3%A9gociable

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

Financial claims arising from revenue accrued for fees charged, goods delivered or services rendered by a government body on or before March 31, expenditure overpayments, other recoverable payments, and interest capitalized, deferred, due and accrued.  2, record 31, English, - non%2Dtax%20revenue%20receivable

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Créances applicables aux recettes provenant de l'imposition de droits et de frais, et de la fourniture de biens et de services par un organisme au plus tard le 31 mars, aux paiements en trop, aux paiements recouvrables et aux intérêts capitalisés, différés, exigibles et courus.  1, record 31, French, - recettes%20non%20fiscales%20%C3%A0%20recevoir

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

The financial obligations of the Government of Canada to organizations and individuals outside the government accounting entity, excluding unmatured debt and specified purpose accounts. Generally, these other liabilities are for goods and services received by the government for accrued interest on the public debt, and for payment instruments which have yet to be charged to the Consolidated Revenue Fund.  1, record 32, English, - other%20liabilities

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Dettes de l'État canadien envers les tiers, à l'exclusion de la dette non échue et des comptes à fins déterminées. En général, ces dettes représentent des biens et des services fournis à l'État, les intérêts courus de la dette publique et les demandes de paiements qui n'ont pas encore été imputés au Trésor.  1, record 32, French, - autre%20passif

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

A category of liabilities which includes interest due, interest accrued, provision for compound and bonus interest on Canada Savings Bonds, and matured debt.  2, record 33, English, - interest%20and%20matured%20debt

Record number: 33, Textual support number: 1 OBS

interest and matured debt: Officially approved by the Study Group on Accounting Terminology (SGAT).  3, record 33, English, - interest%20and%20matured%20debt

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Catégorie d'éléments d'actif constituée des comptes suivants : intérêts échus; intérêts courus; provision pour intérêt composé et primes sur obligations d'épargne du Canada; et dette échue.  2, record 33, French, - int%C3%A9r%C3%AAts%20et%20dette%20%C3%A9chue

Record number: 33, Textual support number: 1 OBS

intérêts et dette échue : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.  3, record 33, French, - int%C3%A9r%C3%AAts%20et%20dette%20%C3%A9chue

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

A loan on which interest is not being accrued due to the existence of reasonable doubt as to the ultimate collectibility of principal or interest.  5, record 34, English, - non%2Daccrual%20loan

Record number: 34, Textual support number: 1 OBS

"Non-accrual loan" is the term used by the Superintendent of Financial Institutions.  5, record 34, English, - non%2Daccrual%20loan

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 DEF

Prêt à l'égard duquel l'intérêt n'est pas comptabilisé parce qu'il existe un doute raisonnable quant à la possibilité de recouvrement ultime du capital ou des intérêts.  2, record 34, French, - pr%C3%AAt%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9

Record number: 34, Textual support number: 1 OBS

Voir la section «Lignes directrices» dans CMFCB, 1986.  3, record 34, French, - pr%C3%AAt%20%C3%A0%20int%C3%A9r%C3%AAt%20non%20comptabilis%C3%A9

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Financial Administration Act  1, record 35, English, - Remission%20Order%20for%20Accrued%20Interest%20under%20Canada%20Account%20Loans%20to%20Madagascar%2C%20Poland%2C%20Tanzania%20and%20Zambia

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Loi sur la gestion des finances publiques  1, record 35, French, - D%C3%A9cret%20de%20remise%20visant%20des%20int%C3%A9r%C3%AAts%20courus%20dans%20le%20cadre%20des%20pr%C3%AAts%20accord%C3%A9s%20pour%20le%20compte%20du%20Canada%20au%20Madagascar%2C%20%C3%A0%20la%20Pologne%2C%20%C3%A0%20la%20Tanzanie%20et%20%C3%A0%20la%20Zambie

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  French

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

accrued : That which has accumulated over a period of time, such as accrued depreciation, accrued interest, or accrued expenses.  2, record 38, English, - accrued%20rent

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Accrued but unposted interest is shown.  1, record 39, English, - unposted%20interest

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

Life insurance contracts, with premiums that may be variable at the discretion of the insured and that separate the savings component from the insurance component. In practice, term-life-insurance premiums for face value less accrued savings, based on the company's current rates, are deducted from the premiums paid, the balance of which is invested in a mutual-fund-like instrument, on which interest accrues at current rates.  1, record 41, English, - universal%20life%20policy

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Contrat d'assurance-vie dont les primes peuvent varier à la discrétion de l'assuré et selon lequel le volet épargne est distinct du volet assurance. En pratique, le montant équivalant aux primes d'assurance-vie à terme pour la valeur indiquée sur la police moins l'épargne accumulée - basé sur les taux courants de la compagnie - est déduit des primes effectivement payées, le solde étant investi dans un instrument semblable à un fonds mutuel qui produit des intérêts en fonction des taux en cours.  1, record 41, French, - police%20d%27assurance%2Dvie%20universelle

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

Interest-bearing certificates of indebtedness issued by the Government of Canada exclusively to the Canada Pension Plan Investment Fund, and having the following characteristics :-non-negotiable;-non-transferable;-non-assignable;-term to maturity is 20 years or less;-interest is payable semi-annually;-redeemable at face value plus accrued interest.  1, record 42, English, - special%20non%2Dmarketable%20bonds%20issued%20to%20the%20Canada%20Pension%20Plan%20Investment%20Fund

Record number: 42, Textual support number: 1 OBS

special non-marketable bonds issued to the Canada Pension Plan Investment Fund: Officially approved by the Study Group on Accounting Terminology (SGAT).  2, record 42, English, - special%20non%2Dmarketable%20bonds%20issued%20to%20the%20Canada%20Pension%20Plan%20Investment%20Fund

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Titres de créance productifs d'intérêts, émis par l'État canadien uniquement à l'intention du Fonds de placement du régime de pensions du Canada et comportant les caractéristiques suivantes : -non négociables; -non transférables; - non cessibles; -échéance: 20 ans ou moins; -intérêts payables tous les six mois; -remboursement à la valeur nominale augmentée des intérêts courus.  1, record 42, French, - obligations%20sp%C3%A9ciales%20non%20n%C3%A9gociables%20%C3%A9mises%20%C3%A0%20l%27intention%20du%20Fonds%20de%20placement%20du%20R%C3%A9gime%20de%20pensions%20du%20Canada

Record number: 42, Textual support number: 1 OBS

obligations spéciales non négociables émises à l'intention du Fonds de placement du régime de pensions du Canada : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.  2, record 42, French, - obligations%20sp%C3%A9ciales%20non%20n%C3%A9gociables%20%C3%A9mises%20%C3%A0%20l%27intention%20du%20Fonds%20de%20placement%20du%20R%C3%A9gime%20de%20pensions%20du%20Canada

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

Interest and matured debt. A category of liabilities which includes :interest due; interest accrued; provision for compound and bonus interest on Canada savings bonds; and matured debt.  1, record 43, English, - bonus%20interest

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

[...] certains emprunts [d'État] peuvent être émis à un prix inférieur («au-dessous du pair»), pour attirer les prêteurs : 1. par une prime en capital constituée par la différence entre les sommes effectivement prêtées et les sommes remboursées à la valeur nominale des titres; 2. par une majoration d'intérêt, puisque ce dernier est calculé sur la valeur nominale. Ainsi un titre de 1 000 F à 6% émis à 900 F rapporte au prêteur une prime de remboursement de 100 F et un intérêt effectif de 6,66 %.  1, record 43, French, - majoration%20d%27int%C3%A9r%C3%AAt

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  French

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  French

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  French

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

revenu couru  1, record 47, French, - int%C3%A9r%C3%AAt%20d%27obligation%20accumul%C3%A9

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish