TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... misinformation and disinformation can be distinguished based on intent. If a piece of false or misleading information is spread deliberately, it is considered disinformation. If a piece of false or misleading information is spread without knowledge of its falsehood, it is considered misinformation. Identifying MIDI can be difficult... Any policy must account for the need to balance freedom of expression against the harms caused by MIDI.  2, record 1, English, - misinformation%20and%20disinformation

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[...] dans le monde numérique et interconnecté d'aujourd'hui, la diffusion de la mésinformation et de la désinformation constitue une menace grave pour les éléments fondamentaux de nos sociétés. Leur prolifération rapide sape la confiance dans les institutions et les élections, alimente les divisions sociétales et met en péril les initiatives de santé publique, menaçant ainsi le tissu même de la démocratie et de la prise de décision éclairée.  2, record 1, French, - m%C3%A9sinformation%20et%20d%C3%A9sinformation

Record number: 1, Textual support number: 1 OBS

La mésinformation et la désinformation sont des formes de fausse information qui peuvent entraîner des préjudices mineurs ou majeurs.  3, record 1, French, - m%C3%A9sinformation%20et%20d%C3%A9sinformation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Entries in a nation's balance of payments account showing financial flows related to international direct investment, investment in government and private securities, international bank transactions, and changes in official gold holdings and foreign exchange reserves.  2, record 2, English, - capital%20account

Record number: 2, Textual support number: 1 CONT

The capital account records the values of the non-financial assets that are acquired, or disposed of, by resident institutional units by engaging in transactions, and shows the change in net worth due to saving and capital transfers or internal bookkeeping transactions linked to production (changes in inventories and consumption of fixed capital).  3, record 2, English, - capital%20account

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Compte statistique de la balance des paiements récapitulant les flux financiers liés aux investissements étrangers directs, les investissements dans les titres publics et privés, les transactions bancaires internationales et les mouvements dans les stocks publics d'or et les réserves de devises.  3, record 2, French, - compte%20de%20capital

Record number: 2, Textual support number: 1 CONT

Le solde du compte capital constitue la différence entre les investissements nationaux à l'étranger et les investissements étrangers au pays.  4, record 2, French, - compte%20de%20capital

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Cuenta de la balanza de pagos que refleja los movimientos de capitales correspondientes a las inversiones directas en el extranjero, las inversiones en títulos públicos y privados, las operaciones bancarias internacionales y las variaciones de las reservas públicas en oro y divisas.  2, record 2, Spanish, - cuenta%20de%20capital

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Trade in such services as freight, insurance, and finance. The items are included in a country's balance of payments current account even although they are not recorded as physically visible exports and imports.  2, record 3, English, - invisible%20trade

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Commerce des services comme le fret, l'assurance et la finance. Ces postes sont englobés dans le compte courant de la balance des paiements d'un pays bien qu'ils ne soient pas inscrits comme étant des exportations et des importations physiquement visibles.  2, record 3, French, - %C3%A9changes%20invisibles

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Comercio de servicios tales como fletes, seguros y finanzas. Estos rubros se incluyen en la cuenta corriente de la balanza de pagos de un país, si bien no se registran como exportaciones e importaciones visibles físicamente.  3, record 3, Spanish, - comercio%20invisible

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A savings account deposited by someone who makes themselves the trustee for a beneficiary and who controls it during their lifetime; afterward the balance is payable to the previously named beneficiary.  2, record 4, English, - trust%20account

Record number: 4, Textual support number: 1 CONT

Trust account. An account which ... holds in trust for his client.  3, record 4, English, - trust%20account

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Compte ouvert dans une banque par un membre d'une profession juridique (avocat ou notaire) ou un professionnel comptable pour y déposer les valeurs qu'un client lui a confiées ou les sommes qu'un syndic a reçues en cas de faillite ou de règlement judiciaire.  3, record 4, French, - compte%20en%20fiducie

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Cuenta respaldada por un acuerdo fiduciario mediante el cual un banco actúa en nombre del cliente.  2, record 4, Spanish, - cuenta%20en%20fideicomiso

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The trade balance is the difference between exports and imports of goods, while the current account balance includes services, such as tourism and interest payments.  2, record 5, English, - interest%20payment

Record number: 5, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  3, record 5, English, - interest%20payment

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La balance commerciale représente la différence entre les importations et les exportations de biens, tandis que la balance des paiements courants comprend les échanges dans le secteur des services, comme le tourisme et les paiements d'intérêt.  3, record 5, French, - versement%20d%27int%C3%A9r%C3%AAt

Record number: 5, Textual support number: 1 OBS

Expressions tirées des déclarations d'impôt T1 au niveau fédéral.  4, record 5, French, - versement%20d%27int%C3%A9r%C3%AAt

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - overdraft%20protection%20fee

Record number: 6, 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 6, English, - overdraft%20protection%20fee

Record number: 6, 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 6, English, - overdraft%20protection%20fee

Record 6,  Textual support,  French

Record number: 6, 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 6, French, - frais%20de%20d%C3%A9couvert

Record number: 6, 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 6, French, - frais%20de%20d%C3%A9couvert

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The retention of profits of the company in an account so named, for the purposes or expansion of the financial strengthening of the balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 7, English, - general%20reserve

Record number: 7, Textual support number: 1 CONT

There are three ... less recent modifications to the strict cash basis of accounting. ... from time to time a general reserve for possible losses on loans, advances and other assets is created by a lump-sum charge to budgetary expenditure.  3, record 7, English, - general%20reserve

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Réserves : Part du bénéfice de la société non distribuée aux actionnaires et inscrite au passif du bilan. On distingue : [...] la réserve générale, qui permet de mettre de côté une partie des bénéfices en année de prospérité afin de les distribuer en année moins favorable [...]  2, record 7, French, - r%C3%A9serve%20g%C3%A9n%C3%A9rale

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

... when an entity changes an accounting policy, it must disclose the amount of the adjustment to each financial statement line item affected for the current period.  3, record 8, English, - financial%20statement%20line%20item

Record number: 8, Textual support number: 1 OBS

A single line item or individual element of a financial statement(balance sheet or income statement), representing a class of transactions, account balance, or other disclosure, e. g., accounts receivable, or interest expense.  2, record 8, English, - financial%20statement%20line%20item

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

[...] lorsqu'une entité modifie une méthode comptable, elle doit fournir le montant de l'ajustement apporté à chaque poste des états financiers qui est touché pour la période considérée.  2, record 8, French, - poste%20des%20%C3%A9tats%20financiers

Record number: 8, Textual support number: 1 OBS

Poste unique ou élément individuel des états financiers (bilan ou état des résultats) représentant une catégorie d'opérations, le solde d'un compte ou d'autres informations à fournir (p. ex. créances ou intérêts débiteurs).  3, record 8, French, - poste%20des%20%C3%A9tats%20financiers

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

[The] combination pension plan... offers a benefit that is the sum of the pension provided through the defined benefit component and... the defined contribution component of the pension plan. At retirement, the plan member will receive the defined benefit pension in addition to the pension that he/she can purchase with the defined contribution account balance.  1, record 9, English, - combination%20pension%20plan

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

[Un] régime combiné [...] offre une prestation qui correspond à la somme de la pension prévue par la composante [à] prestations déterminées et [...] par la composante à [cotisations déterminées] du régime de retraite[. À] son départ à la retraite, le participant au régime touchera la prestation déterminée, en plus de la pension qui pourra être achetée avec le solde des cotisations déterminées qu'il aura accumulées.  3, record 9, French, - r%C3%A9gime%20combin%C3%A9

Record number: 9, Textual support number: 1 OBS

régime de retraite à double volet : désignation normalisée par l'Office québécois de la langue française en 1991.  4, record 9, French, - r%C3%A9gime%20combin%C3%A9

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

There are other ways to make money in crypto, like staking. With staking, you can put your digital assets to work and earn passive income without selling them. In some ways, staking is similar to depositing cash in a high-yield savings account. Banks lend out your deposits, and you earn interest on your account balance.  2, record 10, English, - staking

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Qu'est-ce que le jalonnement [...] C'est un moyen passif de gagner de l'argent en prêtant vos pièces pour alimenter la chaîne de blocs. Les cryptomonnaies que vous mettez en jeu produisent des intérêts, généralement à des taux très élevés, impossibles à obtenir auprès d'une banque traditionnelle.  4, record 10, French, - jalonnement

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

After notification of the processing of the IS [interdepartmental settlement] transaction by the SPS [Standard Payment System] and receipt of the RG-GL [Receiver General-General Ledger] control account data files and central control account balances, Dept. A (creditor) processes an accounting entry to clear the accounts receivable account or to credit the expenses.  2, record 11, English, - central%20control%20account%20balance

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

À la réception de l'avis de traitement de l'opération de RI [règlement interministériel] par le SNP [Système normalisé des paiements], des fichiers des données de comptes de contrôle du GLG-RG [grand livre général du receveur général] et des soldes du compte de contrôle central, le min. «A» (créancier) enregistre une écriture comptable afin de liquider le compte débiteur ou de créditer les dépenses.  2, record 11, French, - solde%20du%20compte%20de%20contr%C3%B4le%20central

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A mathematical expression of the rate of deaths of fish due to fishing.  5, record 12, English, - fishing%20mortality%20rate

Record number: 12, Textual support number: 1 CONT

In its simplest form, the fishing mortality rate is the rate at which fish are removed from the stock by harvesting. Think of fish stock as money in an interest-bearing bank account. If the interest is five percent per year, the bank account balance will grow as long as you withdraw less than five percent per year. If you withdraw more than five percent per year, the bank principal will decrease.... The interest rate in this example is equivalent to the stock's growth rate. The withdrawal rate is equivalent to the fishing mortality rate. Biological reference points based on fishing mortality help managers keep the withdrawal rate at a level that will ensure the long-term production or stability of the stock.  6, record 12, English, - fishing%20mortality%20rate

Record number: 12, Textual support number: 1 OBS

The value may be expressed as [an] annual rate or [a] compound interest rate (instantaneous rate).  7, record 12, English, - fishing%20mortality%20rate

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Expression mathématique du taux de morts de poissons dues à la pêche.  5, record 12, French, - taux%20de%20mortalit%C3%A9%20par%20p%C3%AAche

Record number: 12, Textual support number: 1 OBS

[La] valeur peut être exprimée en taux annuel ou en taux à intérêt composé (taux instantané).  6, record 12, French, - taux%20de%20mortalit%C3%A9%20par%20p%C3%AAche

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Immediate vesting : Employees who are immediately vested gain 100% ownership of their employer's matching contribution in their account balance from the time employer contributions are made.  2, record 13, English, - immediate%20vesting

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Acquisition, dès l'adhésion du participant à un régime, des droits à retraite portés à son compte.  2, record 13, French, - acquisition%20imm%C3%A9diate

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 CONT

Bajo la adquisición inmediata de derechos, el asegurado puede comenzar a cobrar los beneficios de inmediato. Por lo general, esto sólo se hace en los planes de pensiones.  1, record 13, Spanish, - adquisici%C3%B3n%20inmediata%20de%20derechos

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

An account that records a bank balance or a sum of cash maintained under the imprest system.  2, record 14, English, - imprest%20account

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Compte dans lequel on enregistre un solde de compte bancaire ou une somme d'argent géré selon le système de l'avance fixe.  1, record 14, French, - compte%20d%27avance%20fixe

Record number: 14, Textual support number: 1 OBS

Le compte d'avance fixe est un compte à montant fixe qui permet d'obtenir des avances temporaires.  4, record 14, French, - compte%20d%27avance%20fixe

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

An account for part or all of the owners’ equity, often limited to that portion of the owners’ equity that is deemed to be permanent.  4, record 15, English, - capital%20account

Record number: 15, Textual support number: 1 CONT

Owner's equity is shown... on the right side of the accounting equation and on the right side of the balance sheet. Therefore, the owner's equity account increases on the credit side... and decreases on the debit side.  3, record 15, English, - capital%20account

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité.  1, record 15, French, - compte%20capital

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

An exchange rate regime which normally insulates a country from the balance of payments effects of capital flows while it maintains a stable exchange rate for current account transactions. Capital transactions are normally required to pass through a "financial" market while current transactions go through an "official" market, though other arrangements are possible. Examples are found in Belgium and the United Kingdom, though France and Italy have experimented with such systems.  3, record 16, English, - dual%20exchange%20market

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

single balance, single fee account : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 17, English, - single%20balance%2C%20single%20fee%20account

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

La commission dépend du solde maintenu.  1, record 17, French, - compte%20ch%C3%A8ques%20%C3%A0%20commission%20forfaitaire%20conditionnelle

Record number: 17, Textual support number: 2 OBS

compte chèques à commission forfaitaire conditionnelle : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 17, French, - compte%20ch%C3%A8ques%20%C3%A0%20commission%20forfaitaire%20conditionnelle

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

zero balance account service : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 18, English, - zero%20balance%20account%20service

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

service de comptes à gestion compensée des soldes : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 18, French, - service%20de%20comptes%20%C3%A0%20gestion%20compens%C3%A9e%20des%20soldes

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The current account is the sum of the merchandise trade balance plus the balance of trade on invisibles. A current account surplus must be matched by either a capital account deficit or an increase in official reserves.  2, record 19, English, - current%20account%20surplus

Record number: 19, Textual support number: 1 OBS

current account surplus: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 19, English, - current%20account%20surplus

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

excédent des paiements courants : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 19, French, - exc%C3%A9dent%20courant

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

balance sheet and revaluation account : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 20, English, - balance%20sheet%20and%20revaluation%20account

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

compte de patrimoine et de réévaluation : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 20, French, - compte%20de%20patrimoine%20et%20de%20r%C3%A9%C3%A9valuation

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

Any account which has a balance.  2, record 21, English, - open%20account

Record number: 21, Textual support number: 1 OBS

open account: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 21, English, - open%20account

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Tout compte ayant un solde débiteur ou créditeur.  2, record 21, French, - compte%20ouvert

Record number: 21, Textual support number: 1 OBS

compte ouvert : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 21, French, - compte%20ouvert

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

At the end of each month, the DFMS [Departmental Financial Management System] must produce a trial balance statement giving the account opening and/or closing balance of each GWC combination, including control accounts.  2, record 22, English, - government%2Dwide%20coding

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 CONT

À la fin de chaque mois, le SMGF [Système ministériel de gestion financière] doit produire une balance de vérification incluant les soldes d'ouverture et de fermeture des comptes de chaque combinaison de CEG, y compris les comptes de contrôle.  2, record 22, French, - codage%20%C3%A0%20l%27%C3%A9chelle%20du%20gouvernement

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

A payment that increases the balance of the originator's account serviced by the receiver(e. g., the result of a bank transfer for its own account).  1, record 23, English, - replenishment%20deposit

Record number: 23, Textual support number: 1 OBS

replenishment deposit: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 23, English, - replenishment%20deposit

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Paiement qui augmente le solde du compte du donneur d'ordre tenu par le destinataire (par ex., résultat d'un transfert de banque pour son propre compte).  1, record 23, French, - d%C3%A9p%C3%B4t%20de%20r%C3%A9approvisionnement

Record number: 23, Textual support number: 1 OBS

dépôt de réapprovisionnement : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 23, French, - d%C3%A9p%C3%B4t%20de%20r%C3%A9approvisionnement

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

The balance of entries posted to the account at the end of the statement page or message.  1, record 24, English, - intermediate%20closing%20balance

Record number: 24, Textual support number: 1 OBS

intermediate closing balance: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 24, English, - intermediate%20closing%20balance

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Solde des écritures enregistrées sur un compte à la fin de la page d'un extrait de compte ou d'un message.  1, record 24, French, - solde%20%C3%A0%20nouveau%20interm%C3%A9diaire

Record number: 24, Textual support number: 1 OBS

solde à nouveau intermédiaire : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 24, French, - solde%20%C3%A0%20nouveau%20interm%C3%A9diaire

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, 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 25, English, - retained%20earnings

Record number: 25, Textual support number: 1 OBS

undistributed income: a term in income tax legislation; broadly, retained earnings of a limited company.  4, record 25, English, - retained%20earnings

Record 25,  Textual support,  French

Record number: 25, 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 25, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis

Record number: 25, Textual support number: 1 OBS

résultats non distribués : terme utilisé par le Conseil des normes comptables internationales.  3, record 25, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis

Record 25,  Textual support,  Spanish

Record number: 25, 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 25, Spanish, - beneficios%20no%20distribuidos

Record number: 25, Textual support number: 1 OBS

beneficios no distribuidos: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 25, Spanish, - beneficios%20no%20distribuidos

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

A balance sheet account established to aggregate anticipated loan losses.  2, record 26, English, - loan%2Dloss%20reserve

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

The balance at the disposal of the account owner at the close of the statement period.  1, record 27, English, - available%20balance

Record number: 27, Textual support number: 1 OBS

available balance: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 27, English, - available%20balance

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Solde à la disposition du titulaire du compte à la date de clôture d'un extrait de compte.  1, record 27, French, - solde%20disponible

Record number: 27, Textual support number: 1 OBS

solde disponible : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 27, French, - solde%20disponible

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

The balance of entries posted to the account at the close of the statement period.  1, record 28, English, - closing%20balance

Record number: 28, Textual support number: 1 OBS

closing balance: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 28, English, - closing%20balance

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Solde des écritures passées sur un compte à la date de clôture d'un extrait de compte.  1, record 28, French, - solde%20%C3%A0%20nouveau

Record number: 28, Textual support number: 1 OBS

solde à nouveau : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 28, French, - solde%20%C3%A0%20nouveau

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Contribution... The balance of all amounts placed in a particular account but not including any appreciation in value of investments or accretions thereto resulting from any source, such as dividends, interest, and capital gains. In no event shall contribution mean more than the total of all contributions made to a particular account.  2, record 29, English, - contribution%20by%20co%2Dtrustee

Record number: 29, Textual support number: 2 OBS

Co-trustee ... Any person named by the donor to work with the board of trustees in providing benefits to a life beneficiary, except neither the donor nor the donor’s spouse shall be the co-trustee if the donor or the donor’s spouse is the life beneficiary.  2, record 29, English, - contribution%20by%20co%2Dtrustee

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

An instruction to reduce the balance of the sender's account serviced by the receiver by a payment to the sender's account at another financial institution.  1, record 30, English, - draw%20down

Record number: 30, Textual support number: 1 OBS

draw down: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 30, English, - draw%20down

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Instruction visant à réduire le solde du compte de l'expéditeur tenu par le destinataire à l'aide d'un paiement sur le compte de l'expéditeur dans une autre institution financière.  1, record 30, French, - nivellement%20de%20compte

Record number: 30, Textual support number: 1 OBS

nivellement de compte : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 30, French, - nivellement%20de%20compte

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

The cardholder, upon transfer from the division or termination of employment in the department, returns the acquisition card(s) to the departmental coordinator or delegate for immediate cancellation and action to determine and pay the outstanding balance of the account(s).  4, record 31, English, - outstanding%20balance

Record number: 31, Textual support number: 2 CONT

To collect ... outstanding balances resulting from assessment or reassessment of both income and [goods and services tax] amounts ...  5, record 31, English, - outstanding%20balance

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

S'il est muté ou quitte le ministère, le détenteur remet la carte d'achat au coordonnateur ministériel (ou à son remplaçant) pour que ce dernier l'annule immédiatement et fasse le nécessaire pour régler le solde impayé.  2, record 31, French, - solde%20impay%C3%A9

Record number: 31, Textual support number: 2 CONT

Percevoir [...] les soldes impayés résultant de la nouvelle cotisation de revenus et de la [taxe sur les produits et services].  3, record 31, French, - solde%20impay%C3%A9

Record 31,  Textual support,  Spanish

Record number: 31, Textual support number: 1 DEF

Parte de una deuda que no ha sido cubierta. El saldo insoluto contiene el saldo vencido, sin embargo, saldo insoluto no implica vencimiento, sino solamente un saldo que permanece deudor.  2, record 31, Spanish, - saldo%20pendiente

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

Our net balance on current account comes from adjusting our merchandise trade balance for "invisible" service items and taking into account our unilateral government aid programs. It and net long-term capital movements constitute the "basic deficit"...  1, record 32, English, - net%20balance%20on%20current%20account

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Budget 2014-2015 confirms a return to fiscal balance in 2015-2016. It takes into account all new economic and financial data obtained since the November 2013 Update on Québec' s Economic and Financial Situation.  1, record 33, English, - return%20to%20fiscal%20balance

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Le budget 2014-2015 confirme le retour à l’équilibre budgétaire en 2015-2016. Il prend en compte toutes nouvelles informations économiques et financières obtenues depuis Le point sur la situation économique et financière du Québec de novembre 2013.  1, record 33, French, - retour%20%C3%A0%20l%26rsquo%3B%C3%A9quilibre%20budg%C3%A9taire

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

A trial balance taken after all adjusting entries have been made.  2, record 34, English, - adjusted%20trial%20balance

Record number: 34, Textual support number: 1 OBS

trial balance : A list of all account balances in a ledger, usually showing the account numbers or names, prepared to ascertain whether the ledger is in balance.  2, record 34, English, - adjusted%20trial%20balance

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 DEF

Balance que l'on établit après avoir passé les écritures de régularisation, mais avant la clôture des comptes.  1, record 34, French, - balance%20apr%C3%A8s%20r%C3%A9gularisations

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

Related to a specific point in time ... is the sum of all Deferred Tax Credits to that time.  1, record 35, English, - accumulated%20deferred%20tax%20credit

Record number: 35, Textual support number: 1 OBS

... Deferred Tax Credits are recorded in a separate accumulating account and the total appears in the balance sheet.  1, record 35, English, - accumulated%20deferred%20tax%20credit

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

The audit of an account at the interim date when its balance is at its lowest.  1, record 36, English, - low%2Dpoint%20auditing

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

[Audit] d'un compte à une date intermédiaire lorsque le solde est à son plus bas.  2, record 36, French, - audit%20au%20point%20le%20plus%20bas

Record number: 36, Textual support number: 1 OBS

audit au point le plus bas : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02).  1, record 36, French, - audit%20au%20point%20le%20plus%20bas

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, 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 37, English, - concentration%20account

Record number: 37, 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 37, English, - concentration%20account

Record number: 37, 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 37, English, - concentration%20account

Record 37,  Textual support,  French

Record number: 37, 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 37, French, - compte%20centralisateur

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

The original copy of the declaration form is signed by the policyholder and forwarded to the region office together with a cheque for the total premium payable on the declaration. Any debit or credit balance, as indicated on the most recent statement of account, should be taken into consideration when calculating the amount of the premium payment to be sent with the completed declaration form.  1, record 38, English, - amount%20of%20premium%20payment

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

L'assuré signe la copie originale de la Déclaration et l'envoie à la succursale régionale accompagnée d'un chèque au montant global de la prime. Lors du calcul du montant de la prime à envoyer avec la Déclaration, il faut tenir compte de tout solde débiteur ou créditeur figurant sur le relevé de compte le plus récent.  1, record 38, French, - montant%20de%20la%20prime

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The perpetual inventory records(of course, he did not call them that) were to be kept in a sort of warehouse ledger which was in turn divided into three parts. The first part showed an account for the wool purchased from different individuals, the account being debited for acquisitions and credited for wool put into process by both grades and quantities(in pounds). The balance was the wool unprocessed. The second part of the warehouse ledger was a manufactory record or account, in which the wool carried to manufacturing was recorded on the debit side, while the credits showed the finished product, which was in turn transferred to what we call now a finished goods ledger. The finished goods ledger made up the third part of the warehouse ledger, and was debited for goods finished and credited for goods sold still in quantities only, the quantities, however, being pieces of cloth and not pounds as in the materials account.  2, record 39, English, - ledger

Record number: 39, Textual support number: 1 OBS

For stores management.  1, record 39, English, - ledger

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

A term sometimes used instead of ’refer to drawer’, when a bank refuses to pay a cheque when the balance of the account is inadequate.  3, record 40, English, - insufficient%20funds

Record number: 40, Textual support number: 1 CONT

Insufficient funds. A situation where an account does not have enough money to cover a payment. When writing a check, you must have enough in the account to pay the check or you’ve got insufficient funds.  2, record 40, English, - insufficient%20funds

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

La banque peut rejeter un chèque présenté au paiement pour provision insuffisante. Cette sanction génère ce qu’on appelle un incident de paiement mettant l’émetteur du chèque dans une situation dite d’interdiction bancaire, c'est-à-dire dans l’impossibilité d’émettre d’autres chèques ou de régler par carte bancaire, sauf s’il régularise sa situation de débiteur.  3, record 40, French, - provision%20insuffisante

Record number: 40, Textual support number: 1 OBS

On retrouve aussi «fond insuffisant, insuffisance de fond» pour désigner le terme «insufficient funds». On n'a pas retenu ces équivalents dans le domaine bancaire à cause des sources de renseignements qui ne sont pas fiables.  4, record 40, French, - provision%20insuffisante

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

The [Federal Reserve Bank] wants to charge interest on its "daylight overdrafts"-the intra-day credit it extends to any Fedwire participant that sends payments exceeding the balance on its reserve account.  1, record 41, English, - intra%2Dday%20credit

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Crédit octroyé au cours d'une même journée.  2, record 41, French, - cr%C3%A9dit%20intra%2Djournalier

Record number: 41, Textual support number: 1 CONT

Les banques centrales de plusieurs États membres de l'Union européenne ont entrepris de réduire les crédits intrajournaliers liés aux paiements dans les systèmes à règlement net en restructurant les systèmes de paiement pour en faire des systèmes à règlement brut en temps réel, assortis d'une garantie des découverts (dans ce système, traitement et règlement se font «en continu»).  3, record 41, French, - cr%C3%A9dit%20intra%2Djournalier

Record 41,  Textual support,  Spanish

Record number: 41, Textual support number: 1 CONT

Los bancos centrales de muchos de los países de la Unión Europea han empezado a adoptar medidas para reducir el crédito intradía relacionado con los pagos en los sistemas de liquidación neta, convirtiendo los sistemas de pagos en sistemas de liquidación bruta en tiempo real (RTGS) con créditos en descubierto garantizados (se trata de un sistema en el que la tramitación y la liquidación tienen lugar de forma continua)  1, record 41, Spanish, - cr%C3%A9dito%20intrad%C3%ADa

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

A toll system charging for road use by detecting the identity of a vehicle at a toll point, with the cost either debited automatically from the driver's bank account or deducted from the balance held on a smart card in the vehicle.  3, record 42, English, - electronic%20toll%20system

Record number: 42, Textual support number: 1 CONT

In the eighties and early nineties, first steps towards this so called Electronic Fee Collection (EFC) have been undertaken. Existing toll operators are starting to equip some dedicated lanes for EFC. They still have the traffic channelled through the toll station, i.e. a so called mono-lane EFC system.  2, record 42, English, - electronic%20toll%20system

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Un système de péage électronique, installé aux abords du pont, prendra automatiquement en photo les plaques d'immatriculation. Une facture suivra grâce au registre de la Société d'assurance automobile du Québec.  2, record 42, French, - syst%C3%A8me%20de%20p%C3%A9age%20%C3%A9lectronique

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

The excess of debits over credits or of credits over debits in an account.  4, record 43, English, - balance

Record number: 43, Textual support number: 1 PHR

Restore, return, transfer the balance of an account.  2, record 43, English, - balance

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Excédent des débits sur les crédits ou des crédits sur les débits inscrits dans un compte.  2, record 43, French, - solde

Record number: 43, Textual support number: 1 PHR

Restituer, rétablir, transférer le solde d'un compte.  4, record 43, French, - solde

Record 43,  Textual support,  Spanish

Record number: 43, Textual support number: 1 DEF

Diferencia entre el movimiento deudor y el movimiento acreedor de una cuenta; la diferencia entre el "debe" y el "haber" de una cuenta.  1, record 43, Spanish, - saldo

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

Integral transport methods. The integral transport methods construct an expression for the angular flux at a given location by integrating over all external and scattering sources that could contribute, taking in account the probability of the source neutral reaching the given location without a collision. The collision probability method result from partitioning the domain of the problem into a large number of finite size regions and formulating the equation to calculate the average value of the neutral flux in each region. Like the Monte Carlo method, the result of collision probability method can be very accurate. This method has been successfully implemented for neutral propagating in 3D rectangular grids. Since the collision probability method is based on a global particle balance, the neutral flux at a given region is coupled to the neutral scalar flux of any other regions via collision probabilities which must be calculated by multi-dimensional numerical integration involving expensive evaluation of Bickley functions.  3, record 44, English, - collision%20probability%20method

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

Dans la méthode de résolution par probabilité de collision, on découpe l’espace en éléments de volumes V_i, que l’on va considérer comme homogènes, et l’on calcule les facteurs de probabilité de collision qui représentent la probabilité qu’un neutronémis dans le volume V_i subisse sa première interaction dans le volume V_j. On entend par neutron émis dans V_i tout neutron qui y a été créé ou dont les caractéristiques (énergie, direction) y ont été modifiées suite à une diffusion ou à une autre interaction.  1, record 44, French, - m%C3%A9thode%20de%20r%C3%A9solution%20par%20probabilit%C3%A9%20de%20collision

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

Macroeconomic indicators characterize the level of economic development and indicate either economic growth or a decline. They are also used for price tendency forecasting purposes.  3, record 45, English, - macroeconomic%20variable

Record number: 45, Textual support number: 1 OBS

The main macroeconomic indicators are : consumer credit, consumer price index(CPI), current account balance, export, gold and foreign currency reserves, gross domestic product(GDP), import, industrial production, producer price index(PPI), retail, trade balance and unemployment rate.  3, record 45, English, - macroeconomic%20variable

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

Au nombre des indicateurs macroéconomiques pertinents figurent les données sur la croissance [économique], les tendances de la balance des paiements, le niveau et la volatilité de l'inflation, les taux d'intérêt et de change, l'augmentation du crédit et les variations du prix des actifs [...]  2, record 45, French, - variable%20macro%C3%A9conomique

Record number: 45, Textual support number: 1 OBS

macroéconomique : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  3, record 45, French, - variable%20macro%C3%A9conomique

Record 45,  Textual support,  Spanish

Record number: 45, Textual support number: 1 CONT

Entre los indicadores macroeconómicos pertinentes, figuran los datos sobre el crecimiento [económico], las tendencias de la balanza de pagos, el nivel y la inestabilidad de la inflación, las tasas de interés y los tipos de cambio, el aumento del crédito y la variación de los precios de los activos [...]  1, record 45, Spanish, - indicador%20macroecon%C3%B3mico

Record 46,  Textual support,  English

Record number: 46, 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 46, English, - goods%20in%20process

Record 46,  Textual support,  French

Record number: 46, 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 46, French, - stock%20de%20produits%20en%20cours

Record number: 46, 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 46, French, - stock%20de%20produits%20en%20cours

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

End users can track... open item transactions until they are resolved and the balance of the open item account is zero.  2, record 47, English, - open%20item%20account

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 DEF

Relevé de compte où figure le détail de tous les articles qu'un client a achetés et qu'il n'a pas encore réglés.  1, record 47, French, - relev%C3%A9%20de%20compte%20d%C3%A9taill%C3%A9

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

A ledger account for an asset, liability or equity interest.  4, record 48, English, - real%20account

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 DEF

Compte ayant pour objet de comptabiliser la valeur initiale et les fluctuations d'un élément du patrimoine de l'entité.  2, record 48, French, - compte%20de%20bilan

Record number: 48, Textual support number: 1 OBS

Les comptes de bilan comprennent les comptes d'actif, de passif et de capitaux propres, tels qu'ils apparaissent dans le bilan.  2, record 48, French, - compte%20de%20bilan

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

An account for which cheques written in excess of the balance on deposit have been paid by the bank.  2, record 49, English, - overdrawn%20account

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

Compte en banque dont le solde est débiteur.  2, record 49, French, - compte%20%C3%A0%20d%C3%A9couvert

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

A file of source documents serving as a subsidiary ledger.  3, record 50, English, - open%20item%20file

Record number: 50, Textual support number: 1 OBS

The aggregate of amounts shown on the individual documents equals the control account balance, e. g., a file of unpaid sales invoices serving as an accounts receivable ledger.  3, record 50, English, - open%20item%20file

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Fichier dans lequel on enregistre chacune des factures non encore réglées.  1, record 50, French, - fichier%20des%20factures%20impay%C3%A9es

Record number: 50, Textual support number: 1 OBS

Le total des montants figurant sur ces factures doit correspondre au solde du compte collectif correspondant, soit Clients ou Fournisseurs selon le cas.  1, record 50, French, - fichier%20des%20factures%20impay%C3%A9es

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

...(11) that the financial institution may make no amendment that would entail a reduction of the benefits resulting from the agreement unless the purchaser is entitled, before the date of the amendment, to a transfer of the balance of the account and has received, at least 90 days before the date on which he may exercise that entitlement, a notice indicating to him the subject of the amendment and the date from which he may exercise that entitlement.  1, record 51, English, - purchaser

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

[...] que l'établissement financier ne peut apporter aucune modification qui aurait pour effet de réduire des droits résultant de la convention à moins que le constituant ait, avant la date de la modification, droit au transfert du solde du compte et ait reçu, au moins quatre-vingt-dix jours avant la date où il peut exercer ce droit, un avis lui indiquant l'objet de la modification ainsi que la date à compter de laquelle il peut exercer ce droit.  1, record 51, French, - constituant

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

Any statement that accounts for the difference between two related records, e. g., the statement drawn up to account for the difference between a bank balance as reflected in the books of the bank and the balance of the same account as reflected in the books of the bank's customer.  4, record 52, English, - reconciliation%20report

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

[...] état établi périodiquement en vue de vérifier la concordance de deux comptes réciproques dont le solde peut différer en raison d'erreurs, d'omissions ou d'enregistrements des mêmes opérations à des dates différentes dans deux comptabilités distinctes [...]  5, record 52, French, - %C3%A9tat%20de%20rapprochement