TERMIUM Plus®
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BALANCE CONNECTION [4 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Accounting
- Investment
- Financial and Budgetary Management
Record 1, Main entry term, English
- book value
1, record 1, English, book%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- book value of a business 2, record 1, English, book%20value%20of%20a%20business
correct
- equity value 2, record 1, English, equity%20value
correct
- book equity 3, record 1, English, book%20equity
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In connection with owners’ equity in a business, the amount of the net assets of the business shown in a balance sheet. 4, record 1, English, - book%20value
Record number: 1, Textual support number: 1 OBS
book value: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - book%20value
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Investissements et placements
- Gestion budgétaire et financière
Record 1, Main entry term, French
- valeur comptable
1, record 1, French, valeur%20comptable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur comptable d'une entreprise 2, record 1, French, valeur%20comptable%20d%27une%20entreprise
correct, feminine noun
- valeur au livre 3, record 1, French, valeur%20au%20livre
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant de l'actif net appartenant à l'entité déterminé d'après les chiffres du bilan. 4, record 1, French, - valeur%20comptable
Record number: 1, Textual support number: 1 OBS
On utilise l'expression «valeur intrinsèque d'une entreprise» pour désigner la valeur de cette dernière, dégagée à partir de la valeur réelle des portes du bilan. Les réserves latentes et occultes sont alors prises en compte. 2, record 1, French, - valeur%20comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Inversiones
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- valor en libros
1, record 1, Spanish, valor%20en%20libros
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- valor contable 2, record 1, Spanish, valor%20contable
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
El valor que se imputa a los activos de una compañía en sus registros contables. 3, record 1, Spanish, - valor%20en%20libros
Record number: 1, Textual support number: 1 OBS
El valor en libros de un activo debe distinguirse de su valor de mercado, que es la cantidad por la que puede venderse. 3, record 1, Spanish, - valor%20en%20libros
Record number: 1, Textual support number: 2 OBS
valor en libros; valor contable: términos extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - valor%20en%20libros
Record 2 - internal organization data 2006-11-09
Record 2, English
Record 2, Subject field(s)
- Rights and Freedoms
Record 2, Main entry term, English
- rational connection
1, record 2, English, rational%20connection
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- rational link 2, record 2, English, rational%20link
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The final proportionality assessment takes all the elements identified and measured under the heads of Parliament's objective, rational connection and minimal impairment, and balances them to determine whether the state has proven on a balance of probabilities that its restriction on a Fundemental Charter is demonstrably justifiable in a free and democratic society. 3, record 2, English, - rational%20connection
Record 2, French
Record 2, Domaine(s)
- Droits et libertés
Record 2, Main entry term, French
- lien rationnel
1, record 2, French, lien%20rationnel
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
L'évaluation finale de la proportionnalité consiste à soupeser tous les éléments identifiés et mesurés sous les rubriques de l'objectif du législateur, du lien rationnel et de l'atteinte minimale, afin de déterminer si l'État a démontré, selon la prépondérance des probabilités, que la restriction qu'il apporte à un droit fondamental garanti par la Charte est justifiable dans le cadre d'une société libre et démocratique. 2, record 2, French, - lien%20rationnel
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-08-20
Record 3, English
Record 3, Subject field(s)
- Water Transport
Record 3, Main entry term, English
- balance return connection 1, record 3, English, balance%20return%20connection
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Transport par eau
Record 3, Main entry term, French
- piquage du retour d'équilibrage
1, record 3, French, piquage%20du%20retour%20d%27%C3%A9quilibrage
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1982-10-29
Record 4, English
Record 4, Subject field(s)
- Shipbuilding
Record 4, Main entry term, English
- balance connection
1, record 4, English, balance%20connection
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Constructions navales
Record 4, Main entry term, French
- élément de stabilisation 1, record 4, French, %C3%A9l%C3%A9ment%20de%20stabilisation
Record 4, Abbreviations, French
Record 4, Synonyms, French
- élément d'équilibrage 1, record 4, French, %C3%A9l%C3%A9ment%20d%27%C3%A9quilibrage
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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