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CAPITAL OBLIGATION [8 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Investment
  • Foreign Trade
DEF

Obligation assumed by a party to a contract or formal document involving an act or omission in favour of another party.

CONT

Contractual obligations will have to be met in the future and certainty of principal repayment is their first investment aim.

OBS

contractual obligation : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Investissements et placements
  • Commerce extérieur
DEF

Obligation assumée par un particulier au moyen d'un document formel pour accomplir une prestation déterminée en faveur d'un tiers, ou bien de s'abstenir d'effectuer une ou plusieurs actions.

CONT

Le facteur le plus important est la sécurité du capital. Elles devront s'acquitter tôt ou tard de leurs obligations contractuelles et leur principal objectif de placement est le remboursement du capital.

OBS

obligation contractuelle : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Comercio exterior
DEF

Obligación, asumida por un sujeto mediante contrato o documento formal, de cumplir una determinada prestación a favor de otra persona o de abstenerse de efectuar una o más acciones.

OBS

obligación contractual: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2016-03-22

English

Subject field(s)
  • Commercial Law
  • Finance
CONT

A capital obligation is an unsecured indebtedness of the bank subordinate to the claims of depositors and all other creditors of the bank regardless of whether the claims arose before or after the issuance of the note or debenture representing the capital obligation.

French

Domaine(s)
  • Droit commercial
  • Finances
CONT

L’obligation d’immobilisation de la provision d’un chèque bancaire ou postal en cas d’opposition.

Spanish

Save record 2

Record 3 2008-06-19

English

Subject field(s)
  • Financial Accounting
  • Law of Contracts (common law)
  • Property Law (civil law)
CONT

A capital lease is treated as an asset and is included as such on the balance sheet with a corresponding liability entry for the capital lease obligation.

French

Domaine(s)
  • Comptabilité générale
  • Droit des contrats (common law)
  • Droit des biens et de la propriété (droit civil)
DEF

Obligation comparable à celle qui découle d'un emprunt, prise en charge par le preneur en vertu d'un contrat de location-acquisition (ou de location-financement) et devant figurer au passif du bilan du preneur.

OBS

Terme préféré du Financial Accounting Standards Board.

Spanish

Save record 3

Record 4 2003-11-14

English

Subject field(s)
  • Taxation Law
  • Taxation
DEF

Obligation assumed by person or company with a registered address or habitual residence in a determined country, to pay tax on all income, regardless of whether or not it has been generated in such country.

OBS

tax obligation : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité
DEF

Obligation de toute personne physique ou juridique, qui ont leur adresse habituelle ou fiscale dans un pays, de payer des impôts sur leurs revenus, même si ceux-ci proviennent de l'étranger.

OBS

obligation de contribuer : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Derecho fiscal
  • Sistema tributario
DEF

Obligación de las personas físicas o jurídicas, que tienen domicilios fiscales o residencias habituales en un país, de contribuir a la Hacienda Pública en relación a todas sus rentas, se hayan originado o no en ese país.

OBS

obligación de contribuir: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 4

Record 5 1998-06-29

English

Subject field(s)
  • Financial Accounting
  • Loans
DEF

The satisfaction of an obligation by placing in an irrevocable trust for the benefit of the creditor, risk-free assets that, together with accumulating interest, will be sufficient to meet all interest and capital payments required under the terms of the debt instrument.

French

Domaine(s)
  • Comptabilité générale
  • Prêts et emprunts
DEF

Technique consistant à faire disparaître du bilan du débiteur des dettes dont le service est confié à une fiducie ou à un organisme tiers, par transfert irrévocable de liquidités, titres et autres actifs sans risque.

OBS

Selon les dispositions du contrat d'emprunt, on distingue le «désendettement de fait» et le «désendettement légal».

Spanish

Save record 5

Record 6 1998-02-16

English

Subject field(s)
  • Currency and Foreign Exchange
DEF

Issue by the central bank of a local currency debt obligation in exchange for a foreign debt claim. Domestic residents can thus buy their own country's debt in the secondary market, using expatriated capital or foreign currency acquired in the parallel market.

French

Domaine(s)
  • Politique monétaire et marché des changes

Spanish

Campo(s) temático(s)
  • Política monetaria y mercado de cambios
Save record 6

Record 7 1991-10-04

English

Subject field(s)
  • Investment
CONT

... the minimum original maturity of financial instruments included in supplementary capital... must be free of any redemption obligation or retraction obligation that could take effect in the first five years.

OBS

See the section "Guidelines" in CMFCB.

French

Domaine(s)
  • Investissements et placements

Spanish

Save record 7

Record 8 1976-06-19

English

Subject field(s)
  • Foreign Trade
CONT

We are using imported capital with a continuing obligation to service.

French

Domaine(s)
  • Commerce extérieur
CONT

Nous employons du capital importé dont il faut constamment assurer le revenu. (Rapport de la Banque Royale).

Spanish

Save record 8

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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