TERMIUM Plus^®

Record 1,  Textual support,  English

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Pour les banques françaises.  2, record 1, French, - coefficient%20d%27endettement

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Es la relación, en porcentaje, entre la deuda de la empresa y el capital propio.  2, record 1, Spanish, - coeficiente%20de%20endeudamiento

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The capital intensity ratio reveals the amount of assets your business requires to generate $1 in sales. It equals total assets divided by annual sales. For this ratio, a smaller figure is better. The lower it is, the less capital you need to invest to run your business.  4, record 2, English, - capital%20intensity%20ratio

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

L'intensité du capital correspond aux dépenses d'investissement divisées par les produits d'exploitation.  3, record 2, French, - ratio%20d%27intensit%C3%A9%20du%20capital

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The capital-to-operating ratio indicates the fraction of operating expenses represented by annual capital expenses.  1, record 3, English, - capital%2Dto%2Doperating%20ratio

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A financial formula which indicates the proportion of owner capital, such as direct owner investments or shareholders, used to fund a company’s assets.  8, record 4, English, - capital%2Fasset%20ratio

Record number: 4, Textual support number: 1 OBS

Equity Ratio = Owners Equity / Total Company Assets  8, record 4, English, - capital%2Fasset%20ratio

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Coeficiente bancario que expresa la relación entre los recursos propios (capital social y reservas) y el activo total.  1, record 4, Spanish, - relaci%C3%B3n%20entre%20el%20capital%20y%20los%20activos

Record number: 4, Textual support number: 1 CONT

Consiste en mantener un volumen suficiente de recursos propios en relación con las inversiones realizadas y los riesgos asumidos, tal como exige el Banco de España.  1, record 4, Spanish, - relaci%C3%B3n%20entre%20el%20capital%20y%20los%20activos

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The human capital index is a composite of two indicators :[the] adult literacy rate and the combined primary, secondary and tertiary gross enrolment ratio.  3, record 5, English, - human%20capital%20index

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

[...] l'indice de capital humain [...] combine les taux de scolarisation (dans l'enseignement primaire, secondaire et supérieur) et le taux d'alphabétisation des adultes [...]  1, record 5, French, - indice%20de%20capital%20humain

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

[A] bank requirement that there be a minimum ratio of estimated total capital to estimated risk-weighted asset.  2, record 6, English, - risk%2Dbased%20capital%20ratio

Record number: 6, Textual support number: 1 OBS

risk-based capital ratio : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 6, English, - risk%2Dbased%20capital%20ratio

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

ratio de fonds propres pondéré en fonction des risques : terme en usage à la Banque des règlements internationaux.  2, record 6, French, - ratio%20de%20fonds%20propres%20pond%C3%A9r%C3%A9%20en%20fonction%20des%20risques

Record number: 6, Textual support number: 2 OBS

ratio de fonds propres pondéré en fonction des risques : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 6, French, - ratio%20de%20fonds%20propres%20pond%C3%A9r%C3%A9%20en%20fonction%20des%20risques

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

sales to capital employed ratio : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 7, English, - sales%20to%20capital%20employed%20ratio

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

taux de chiffre d'affaires sur capitaux engagés; taux de chiffre d'affaires sur capitaux employés : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 7, French, - taux%20de%20chiffre%20d%27affaires%20sur%20capitaux%20engag%C3%A9s

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

working capital turnover ratio : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 8, English, - working%20capital%20turnover%20ratio

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

taux de rotation du capital circulant : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 8, French, - taux%20de%20rotation%20du%20capital%20circulant

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

capital productivity ratio : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 9, English, - capital%20productivity%20ratio

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Rentabilité sur fonds propres.  1, record 9, French, - ratio%20de%20rentabilit%C3%A9%20du%20capital

Record number: 9, Textual support number: 2 OBS

ratio de rentabilité du capital : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 9, French, - ratio%20de%20rentabilit%C3%A9%20du%20capital

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The Basel Committee is raising the resilience of the banking sector by strengthening the regulatory capital framework … The reforms raise both the quality and quantity of the regulatory capital base and enhance the risk coverage of the capital framework. They are underpinned by a leverage ratio that serves as a backstop to the risk-based capital measures, is intended to constrain excess leverage in the banking system and provide an extra layer of protection against model risk and measurement error.  2, record 10, English, - risk%2Dbased%20capital%20measure

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Present values may also be expressed in terms of a ratio in which the numerator consists of discounted benefits and the denominator consists of discounted operating and capital costs.  3, record 11, English, - discounted%20benefit

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Lorsque les projets ne sont ni indépendants ni incompatibles et que le choix des décideurs est libre de contraintes pécuniaires ou autres, on devrait entreprendre tous les projets dont la valeur actuelle est positive, c'est-à-dire dont les avantages actualisés dépassent les coûts actualisés.  2, record 11, French, - avantage%20actualis%C3%A9

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A ratio indicating the effect on total employment or on total income of a specified amount of a real capital investment. This important economic concept shows how fluctuations in the amount of investment..., although small in relation to the national income, are capable of generating fluctuations of much greater magnitude in total employment and income.... As the multiplier is the ratio between employment or income and investment, it is thus the reciprocal of the ratio of savings to income, i. e. the reciprocal of the marginal propensity to save.  4, record 12, English, - multiplier

Record number: 12, Textual support number: 1 CONT

Some frequently used multipliers are: Employment multiplier. ... Spending multiplier, also called expenditure multiplier. ... Although there are these and several more multipliers used, when the word is used without a qualifier, it usually refers to this spending multiplier. This multiplier is often broken into its component parts; an investment multiplier and a government spending multiplier are identified.  2, record 12, English, - multiplier

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

[...] coefficient d'accroissement du revenu global par rapport à un volume d'investissement additionnel. D'abord présenté par R. F. Kahn comme un multiplicateur d'emploi (1931), à partir de l'observation qu'un volume d'emploi additionnel primaire entraîne des créations d'emploi secondaires par l'enchaînement des revenus distribués et des dépenses auxquelles ils sont affectés, le principe a été systématisé par Keynes sous forme de coefficient multiplicateur d'investissement : il exprime qu'une dépense additionnelle d'investissement crée des ondes successives de revenus dont l'importance dépend de la propension à consommer des bénéficiaires : le coefficient multiplicateur peut être ainsi mesuré [...]  2, record 12, French, - multiplicateur

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The accord called for internationally active banks to achieve a capital ratio equal to 8% of the bank's risk-weighted credit exposure by the end of 1992. The capital consists of two types : Tier 1, or core, capital and Tier 2 capital. Tier 1 capital consists of disclosed reserves, common stock and non-cumulative preferred stock.  3, record 13, English, - Tier%201%20capital

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Les fonds propres sont de deux catégories. La catégorie 1 (le «noyau de fonds propres») comprend les éléments de fonds propres de la plus grande qualité. Les éléments de catégorie 2 (les «fonds propres complémentaires») ne répondent pas à l'une ou l'autre des deux premières caractéristiques des fonds propres que nous venons de citer mais contribuent à la force globale d'une entreprise prospère.  4, record 13, French, - fonds%20propres%20de%20cat%C3%A9gorie%201

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 CONT

La titular de Economía concreta que los elementos que se incluirán en el concepto de capital principal son: "capital, reservas, primas de emisión, intereses minoritarios; más los instrumentos suscritos por el FROB [Fondo de Reestructuración Ordenada Bancaria] y transitoriamente instrumentos obligatoriamente convertibles en acciones; y, minorados por resultados negativos y pérdidas, activos inmateriales y ajustes por valoración".  1, record 13, Spanish, - capital%20principal

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Occupations with a high "rate of turnover of inventory"(...) obviously require less initial capital than drugstores(...) where many items of stock will stay on the shelves for 3 to 5 years and where the average "turnover ratio" of annual sales to stock to inventory may be a good deal less than one.  1, record 14, English, - annual%20sales

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

In respect of a bank, has the meaning given that expression by the regulations [Bank Act].  1, record 15, English, - regulatory%20capital

Record number: 15, Textual support number: 1 CONT

The new methodology is creating powerful incentives for encouraging banks to improve their risk management-for the first time, successful efforts by banks to control market risk will be directly rewarded with a lower regulatory capital ratio. Under the earlier approach-still in use for credit risk-which required banks to maintain prudential ratios, the banks’ regulatory capital requirements were largely determined by the side of their asset and lialibity positions rather than by their risk exposures. There was only a limited possibility of reducing regulatory capital by reducing risk through diversification and hedging.  2, record 15, English, - regulatory%20capital

Record number: 15, Textual support number: 1 PHR

lower regulatory capital ratio, regulatory capital requirement.  2, record 15, English, - regulatory%20capital

Record number: 15, Textual support number: 2 PHR

reduce regulatory capital.  2, record 15, English, - regulatory%20capital

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Dans le cas d'une banque, s'entend au sens des règlements [Loi sur les banques].  1, record 15, French, - capital%20r%C3%A9glementaire

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 CONT

Por primera vez, las medidas eficaces que adopten los bancos para controlar el riesgo de mercado se verán directamente recompensadas con un coeficiente más bajo de capital reglamentario. Con el enfoque anterior, todavía aplicable al riesgo crediticio, que exigía que los bancos mantuvieran coeficientes prudentes, el capital mínimo reglamentario estaba en gran medida determinado por sus posiciones de activo y pasivo, más que por los riesgos.  2, record 15, Spanish, - capital%20reglamentario

Record number: 15, Textual support number: 1 PHR

Capital mínimo reglamentario  2, record 15, Spanish, - capital%20reglamentario

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A ratio that measures a firm’s ability to meet its short-run obligations.  5, record 16, English, - current%20ratio

Record number: 16, Textual support number: 1 OBS

It [current ratio] is calculated by dividing current assets by current liabilities.  5, record 16, English, - current%20ratio

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Ratio de liquidité égal au quotient obtenu en divisant le total de l'actif à court terme ou actifs circulants (total des valeurs disponibles, des valeurs réalisables et des valeurs d'exploitation) par le total du passif à court terme.  3, record 16, French, - ratio%20de%20liquidit%C3%A9%20g%C3%A9n%C3%A9rale

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 DEF

Activo corriente dividido por el pasivo corriente. Es una relación financiera utilizada para juzgar la liquidez o solvencia crediticia.  1, record 16, Spanish, - coeficiente%20de%20liquidez

Record number: 16, Textual support number: 1 OBS

cociente de liquidez: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 16, Spanish, - coeficiente%20de%20liquidez

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

The ratio of yearly sales to invested capital.  4, record 17, English, - capital%20turnover

Record number: 17, Textual support number: 1 OBS

In calculating this ratio, invested capital is usually measured as the sum of net worth and long-term liabilities.  4, record 17, English, - capital%20turnover

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Ratio d'activité indiquant le nombre de fois où le total des capitaux dans l'entreprise est renouvelé dans le chiffre d'affaires de la période.  1, record 17, French, - rotation%20des%20capitaux

Record number: 17, Textual support number: 1 OBS

Ce ratio est égal au quotient obtenu en divisant le chiffre d'affaires net par la moyenne du total des capitaux permanents (rotation des capitaux permanents) ou des capitaux propres (rotation des capitaux) pour la période.  1, record 17, French, - rotation%20des%20capitaux

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 DEF

Término usado en los departamentos de crédito de las instituciones crediticias, y representa el número de veces que el capital suscrito de un negocio ha "rotado" o "girado" en relación con las ventas netas durante un periodo dado, frecuentemente de un año. Por ejemplo, si las ventas en un periodo determinado fueron de 200 mil y el capital suscrito es de 60 mil, la rotación del capital en ese periodo fue de 3173 veces.  1, record 17, Spanish, - rotaci%C3%B3n%20de%20capital

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A general term describing a financial ratio that compares some form of owner's equity(or capital) to borrowed funds.  4, record 18, English, - capital%20structure%20ratio

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Ratio qui permet d'apprécier l'équilibre financier de l'entreprise, sa capacité d'emprunt et le risque lié à sa situation financière en indiquant la proportion relative des emprunts et des capitaux propres dans le financement de l'entreprise.  1, record 18, French, - ratio%20de%20structure%20financi%C3%A8re

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

High-knowledge industries are defined as high R&D [research and development] and capital intensive and medium and low-knowledge industries are less R&D and capital intensive in comparison ...  3, record 19, English, - medium%2Dknowledge%20industry

Record number: 19, Textual support number: 1 OBS

Industries are categorized as high, medium or low-knowledge on the basis of research and development measures(e. g., the ratio of R&D personnel to total employment) and human capital measures(e. g., the ratio of workers with post-secondary education to total employment).  4, record 19, English, - medium%2Dknowledge%20industry

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Les industries sont classées selon le niveau de connaissances élevé, moyen ou faible en fonction de mesures de la recherche et développement (p. ex., la part de l'effectif total que représente le personnel de R-D) et de mesures du capital humain (p. ex., le ratio de travailleurs ayant un diplôme d'études postsecondaires sur l'effectif total).  4, record 19, French, - industrie%20%C3%A0%20concentration%20moyenne%20de%20connaissances

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

High-knowledge industries are defined as high R&D [Research and Development] and capital intensive, and medium and low-knowledge industries are less R&D and capital intensive in comparison ...  3, record 20, English, - low%2Dknowledge%20industry

Record number: 20, Textual support number: 1 OBS

Industries are categorized as high, medium or low-knowledge on the basis of research and development measures(e. g., the ratio of R&D personnel to total employment) and human capital measures(e. g., the ratio of workers with post-secondary education to total employment).  4, record 20, English, - low%2Dknowledge%20industry

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 CONT

Selon une définition simple, les industries à concentration élevée de connaissances sont définies comme menant de nombreuses activités de R-D [recherche et développement] et étant à forte intensité de capital et les industries à faible concentration de connaissances, comme menant moins d'activités de R-D et étant à moins forte intensité de capital, comparativement [...]  4, record 20, French, - industrie%20%C3%A0%20faible%20concentration%20de%20connaissances

Record number: 20, Textual support number: 1 OBS

Les industries sont classées selon le niveau de connaissances élevé, moyen ou faible en fonction de mesures de la recherche et développement (p. ex., la part de l'effectif total que représente le personnel de R-D) et de mesures du capital humain (p.ex., le ratio de travailleurs ayant un diplôme d'études postsecondaires sur l'effectif total).  5, record 20, French, - industrie%20%C3%A0%20faible%20concentration%20de%20connaissances

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

High knowledge industry is defined as high R&D [research and development] and capital intensive.  3, record 21, English, - high%2Dknowledge%20industry

Record number: 21, Textual support number: 1 OBS

Industries are categorized as high, medium or low-knowledge on the basis of research and development measures(e. g., the ratio of R&D personnel to total employment) and human capital measures(e. g., the ratio of workers with post-secondary education to total employment).  4, record 21, English, - high%2Dknowledge%20industry

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

Selon une définition simple, les industries à concentration élevée de connaissances sont définies comme menant de nombreuses activités de R-D [recherche et développement] et étant à forte intensité de capital.  5, record 21, French, - industrie%20%C3%A0%20forte%20concentration%20de%20connaissances

Record number: 21, Textual support number: 1 OBS

Les industries sont classées selon le niveau de connaissances élevé, moyen ou faible en fonction de mesures de la recherche et développement (p. ex., la part de l'effectif total que représente le personnel de R-D) et de mesures du capital humain (p. ex., le ratio de travailleurs ayant un diplôme d'études postsecondaires sur l'effectif total).  6, record 21, French, - industrie%20%C3%A0%20forte%20concentration%20de%20connaissances

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

Ratio of the change in capital investment(net of gross investment minus capital consumption allowances) to the change in output.  3, record 22, English, - incremental%20capital%2Doutput%20ratio

Record number: 22, Textual support number: 1 CONT

If a certain industry adds $2.5 million net to its capital equipment and its yearly output increases by $1 million then its ICOR is 2.5:1.  3, record 22, English, - incremental%20capital%2Doutput%20ratio

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

The ratio at which labor and capital are combined within the production process. Generally labor and capital are measured as flows per unit of time.  1, record 23, English, - capital%2Dlabor%20ratio

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

The ratio of the amount of capital to the amount of output produced by that capital.  2, record 24, English, - capital%2Doutput%20ratio

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Rapport entre le stock de capital fixe et la production.  1, record 24, French, - coefficient%20de%20capital

Record number: 24, Textual support number: 1 OBS

[Ce ratio vise] à exprimer une relation structurelle technique entre l'ensemble des moyens de production et le volume de la production que leur utilisation permet d'obtenir.  1, record 24, French, - coefficient%20de%20capital

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

A realistic amount of capital needed to capitalize an average project should be in the range of $10 000 per business. This would likely in itself greatly raise the performance ratio of the program by elevating more potential users from the mentoring stage to actually beginning the business.  2, record 25, English, - performance%20ratio

Record 25,  Textual support,  French

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

The relating of profit to the estimate of average capital employed to give a ratio, commonly called primary ratio, as follows : Profit [divided by] capital.  2, record 26, English, - return%20on%20capital%20employed

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Appelé également ratio de rendement effectif de l'entreprise, ou encore ratio de rentabilité (tout court) : bénéfice net (impôt sur le bénéfice déduit) [divisé par] capitaux propres.  1, record 26, French, - ratio%20de%20rentabilit%C3%A9%20des%20capitaux%20propres

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

The ratio of the market price of a common share to earnings per common share.  6, record 27, English, - price%2Fearnings%20ratio

Record number: 27, Textual support number: 1 OBS

PER; price-earnings ratio : terms and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  7, record 27, English, - price%2Fearnings%20ratio

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Quotient du cours d'une action (généralement à la fin de l'exercice considéré) par le bénéfice par action de cet exercice.  2, record 27, French, - ratio%20cours%2Db%C3%A9n%C3%A9fice

Record number: 27, Textual support number: 1 OBS

Les analystes financiers utilisent largement ce ratio, mais ils lui préfèrent parfois son inverse, qui est une mesure exprimant le rendement réel de l'action.  2, record 27, French, - ratio%20cours%2Db%C3%A9n%C3%A9fice

Record number: 27, Textual support number: 2 OBS

rapport cours/bénéfice : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 27, French, - ratio%20cours%2Db%C3%A9n%C3%A9fice

Record 27,  Textual support,  Spanish

Record number: 27, Textual support number: 1 DEF

Cociente entre el precio de mercado de una acción y el beneficio neto (a veces el dividendo más derechos) por acción del año anterior. Por extensión, relación entre el valor de un activo y los beneficios que se esperan conseguir con él. Un PB superior indica mayor confianza o seguridad en el valor, o la esperanza de mayores beneficios en el futuro. El inverso del PB es una tasa de rentabilidad; por ejemplo, un PB de 8 equivale al 12, 5 por 100. En España se suele usar el término PER.  1, record 27, Spanish, - precio%2Fbeneficio

Record number: 27, Textual support number: 1 OBS

precio/beneficio; PB: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 27, Spanish, - precio%2Fbeneficio

Record 28,  Textual support,  English

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Ratio égal au quotient du total de l'actif sur le total des capitaux propres.  1, record 28, French, - ratio%20actif%2Fcapital

Record 28,  Textual support,  Spanish

Record number: 28, Textual support number: 1 DEF

Relación existente entre al activo real de una empresa y el exigible total de su pasivo.  3, record 28, Spanish, - coeficiente%20de%20garant%C3%ADa

Record number: 28, Textual support number: 1 OBS

coeficiente de garantía: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 28, Spanish, - coeficiente%20de%20garant%C3%ADa

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

A measure of the protection afforded to a bank's depositors by the level of capital funds in place given by the ratio of total bank assets to capital.  2, record 29, English, - capital%20adequacy

Record number: 29, Textual support number: 1 CONT

The unpaid loans of a lending organization.  3, record 29, English, - capital%20adequacy

Record number: 29, Textual support number: 2 CONT

Key elements of such banking systems iclude capital adequacy and entry criteria; restraints on insider lending; rules for banks to classify the quality and risks of their loan portfolio; and regulations that banks must meet minimum auditing standards and disclosure requirements.  4, record 29, English, - capital%20adequacy

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Situation d'une entité dont les capitaux propres sont suffisants eu égard à ses activités présentes et prévues. On établit souvent la suffisance du capital au moyen du ratio actif/capital.  5, record 29, French, - suffisance%20du%20capital

Record number: 29, Textual support number: 1 CONT

La suffisance du capital d'une banque peut être mesurée par le rapport entre l'actif total et le capital. Ce rapport est le plus communément appelé coefficient du levier financier des banques.  6, record 29, French, - suffisance%20du%20capital

Record number: 29, Textual support number: 1 OBS

«Mesure du niveau des fonds propres» : Terminologie relative à la mesure et aux normes de fonds propres à la Banque des règlements internationaux (BRI).  6, record 29, French, - suffisance%20du%20capital

Record 29,  Textual support,  Spanish

Record number: 29, Textual support number: 1 CONT

Los elementos básicos de esos sistemas bancarios incluyen criterios en cuanto a suficiencia de capital y acceso del mismo, restricciones al otorgamiento de préstamos aprovechando información interna, reglas para que los bancos clasifiquen la calidad y los riesgos de su cartera de préstamos, y reglamentaciones que obligan a las instituciones bancarias a cumplir con normas mínimas de auditoría y de presentación de información.  2, record 29, Spanish, - suficiencia%20de%20capital

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

Proportion in which shares in a company that is being taken over are exchanged for shares in the company that is taking over. It is the result of negotiations over the corresponding value of each company.  1, record 31, English, - exchange%20ratio

Record number: 31, Textual support number: 1 OBS

exchange ratio : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 31, English, - exchange%20ratio

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Relation d'échange entre les actions d'une entreprise qui est fusionnée et celles de l'entreprise qui accomplit l'opération de fusionnement. L'équation est le résultat d'une négociation sur la valeur respective de chaque entreprise.  1, record 31, French, - %C3%A9quation%20de%20change

Record number: 31, Textual support number: 1 OBS

équation de change : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 31, French, - %C3%A9quation%20de%20change

Record 31,  Textual support,  Spanish

Record number: 31, Textual support number: 1 DEF

Proporción en la que se intercambian las acciones de una empresa absorbida por las de la absorbente. Es el resultado de una negociación sobre el valor respectivo de cada empresa.  1, record 31, Spanish, - ecuaci%C3%B3n%20de%20canje

Record number: 31, Textual support number: 1 OBS

ecuación de canje: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 31, Spanish, - ecuaci%C3%B3n%20de%20canje

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

The concept of productivity recognizes the interplay between various factors in the workplace. The output or results achieved may be related to different inputs or resources in the form of various productivity ratios, for example, output per labour hour, output per unit of material(as in kilometres driven per litre of gas) or output per unit of capital. Each of these productivity ratios may be influenced by a combination of factors, such as quality and availability of materials, scale of operations, rate of capacity utilization, availability and throughput capacity of capital equipment, attitude and skill level of the work force, motivation and effectiveness of the management. The manner in which these factors interrelate will have a bearing on the resulting productivity ratio.  1, record 32, English, - productivity%20ratio

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Les fondamentaux nécessaires pour qu'une économie soit saine, sont les coefficients d'épargne, les coefficients d'investissements, les ratios de productivité et la balance des paiements.  1, record 32, French, - ratio%20de%20productivit%C3%A9

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

The rate below which a project is considered unacceptable. Often taken to be the opportunity cost of capital. The cut-off rate would be the minimum acceptable internal rate of return for a project of the discount rate used to calculate the net present worth, the net benefit-investment ratio, or the benefit-cost ratio.  1, record 33, English, - cut%2Doff%20rate

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record number: 33, Textual support number: 1 DEF

Es la tasa de rentabilidad por debajo de la cual se considera inaceptable un proyecto. A menudo se estima que es el costo de oportunidad del capital. La tasa de rentabilidad aceptable sería la tasa de rentabilidad interna mínima aceptable correspondiente a un proyecto, o la tasa de actualización utilizada para calcular el valor neto actual, la relación inversión-beneficio neto, o la relación beneficios-costos.  1, record 33, Spanish, - tasa%20de%20rentabilidad%20aceptable

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 DEF

Contractual service payments on long-term debt plus remitted profits on direct investment divided by exports of goods and services.  1, record 34, English, - capital%2Dservice%20ratio

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

The amount of capital requirement per dollar of annual lending, equivalent to the average number of years a loan remains disbursed and outstanding.  1, record 35, English, - gross%20capital%20coefficient

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Ratio qui permet d'apprécier la façon dont l'entreprise a financé l'acquisition de ses immobilisations en comparant les capitaux permanents ou les capitaux propres avec l'actif immobilisé net ou avec l'actif immobilisé brut.  1, record 36, French, - ratio%20de%20financement

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 CONT

Under the risk-based capital adequacy framework, a bank's minimum capital requirement is defined as a ratio of total capital(the numerator) divided by riskweighted assets and risk-weighted off-balance sheet items(the denominator). [Office of the Superintendent of Financial Institutions].  1, record 38, English, - risk%2Dbased%20capital%20adequacy%20framework

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

Selon le cadre du niveau de fonds propres à risque, les fonds propres d'une banque doivent représenter, au minimum, le ratio de l'ensemble des fonds propres (le numérateur) à l'actif pondéré en fonction des risques et aux éléments hors bilan pondérés en fonction des risques (le dénominateur). [Bureau du surintendant des institutions financières].  1, record 38, French, - cadre%20du%20niveau%20de%20fonds%20propres%20%C3%A0%20risque

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Under the risk-based capital adequacy framework, a bank's minimum capital requirement is defined as a ratio of total capital(the numerator) divided by riskweighted assets and risk-weighted off-balance sheet items(the denominator). [Office of the Superintendent of Financial Institutions].  1, record 39, English, - risk%2Dweighted%20off%2Dbalance%20sheet%20item

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Selon le cadre du niveau de fonds propres à risque, les fonds propres d'une banque doivent représenter, au minimum, le ratio de l'ensemble des fonds propres (le numérateur) à l'actif pondéré en fonction des risques et aux éléments hors bilan pondérés en fonction des risques (le dénominateur). [Bureau du surintendant des institutions financières].  1, record 39, French, - %C3%A9l%C3%A9ment%20hors%20bilan%20pond%C3%A9r%C3%A9%20en%20fonction%20des%20risques

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

The opportunity cost of using investment resources in a project rather than in their next best alternative use; usually expressed in the form of an interest rate. The reduction in non-project benefits in relation to project objectives that is a result of using capital in the project. In practice, usually a weighted average calculation of the cost of securing project capital from various sources. In financial analysis, the weighted average cost to the firm or farm of equity capital and of borrowed capital from likely sources. In economic analysis, usually the weighted average cost of capital to the economy as a whole, but sometimes the weighted average cost of capital to the public sector. The rate at which benefits and costs are discounted in calculating the net present worth, the net benefit-investment ratio, or the benefit-cost ratio. The cut-off rate for project analysis, and hence the minimum acceptable internal rate of return.  3, record 40, English, - opportunity%20cost%20of%20capital

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record number: 40, Textual support number: 1 DEF

Es el costo de oportunidad de utilizar los recursos de inversión de un proyecto en lugar de en su mejor utilización opcional siguiente en orden de rentabilidad. Usualmente, se expresa en forma de una tasa de interés. Es la reducción en beneficios ajenos al proyecto en relación con los objetivos del proyecto que resulta de utilizar capital en el proyecto. En la práctica es usualmente un cálculo del promedio ponderado del costo de obtener de varias fuentes capital para el proyecto. En el análisis financiero, es el costo medio ponderado para la empresa o la finca del capital social y del capital tomado en préstamo de fuentes posibles. En el análisis económico, suele ser el costo medio ponderado del capital para la economía en conjunto, pero en ocasiones es el costo medio ponderado del capital para el sector público. Es la tasa a la cual se actualizan los costos y beneficios al calcular el valor neto actual, la relación inversión-beneficio neto o la relación beneficios-costos. Es la tasa de rentabilidad aceptable para el análisis de proyectos y, por consiguiente, la tasa de rentabilidad interna mínima aceptable.  1, record 40, Spanish, - costo%20de%20oportunidad%20del%20capital

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

A discounted measure of project worth. The present worth of the net benefits divided by the present worth of the investment. A form of benefit-cost ratio. Calculated by taking the net benefits as the net present worth of the incremental net benefit (cash flow) stream in those years after the stream has turned positive, and the investment, as the present worth of the incremental net benefit (cash flow) stream in the early years of a project when it is negative.  1, record 41, English, - net%20benefit%2Dinvestment%20ratio

Record number: 41, Textual support number: 1 CONT

When using the net benefit-investment ratio, the selection criterion is to accept all projects with a net benefit-investment ratio of 1 or greater when discounted at a suitable discount rate, most often the opportunity cost of capital, in order of ratio value until all available investment funds are exhausted. May be used to rank independent projects. Generally cannot be used directly to choose among mutually exclusive alternatives.  1, record 41, English, - net%20benefit%2Dinvestment%20ratio

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record number: 41, Textual support number: 1 DEF

Esta es una medida actualizada del valor del proyecto. Es el valor actual de los beneficios netos divididos por el valor actual de la inversión. Es una forma de la relación beneficios-costos. Se calcula tomando los beneficios netos con el valor neto actual de la corriente de beneficios incrementales netos (flujo de fondos) en aquellos años después de que la corriente se ha vuelto positiva, y la inversión como el valor actual de la corriente de beneficios incrementales netos en los primeros años de un proyecto cuando es negativa.  1, record 41, Spanish, - relaci%C3%B3n%20inversi%C3%B3n%2Dbeneficio%20neto

Record number: 41, Textual support number: 1 CONT

Cuando se utiliza la relación inversión-beneficio neto, el criterio de selección es aceptar todos los proyectos con una relación inversión-beneficio neto de uno o mayor cuando se actualiza a una tasa de actualización adecuada, con mucha frecuencia el costo de oportunidad del capital, en orden de valor de relación hasta que quedan agotados todos los fondos disponibles de inversión. Puede utilizarse para clasificar proyectos independientes. En general, no se puede utilizar en forma directa para elegir entre opciones mutuamente excluyentes.  1, record 41, Spanish, - relaci%C3%B3n%20inversi%C3%B3n%2Dbeneficio%20neto

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

A discounted measure of project worth. The present worth of the benefit stream divided by the present worth of the cost stream. Often abbreviated "B/C ratio."  4, record 42, English, - cost%2Dbenefit%20ratio

Record number: 42, Textual support number: 1 CONT

When the benefit-cost ratio is used, the selection criterion is to accept all independent projects with a benefit-cost ratio of 1 or greater when discounted at a suitable discount rate, most often the opportunity cost of capital. May give incorrect ranking among independent projects, and cannot be used for choosing among mutually exclusive alternatives.  4, record 42, English, - cost%2Dbenefit%20ratio

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Quotient de la valeur quantitative des avantages tirés d'une activité, d'un programme ou d'un projet, par les coûts afférents à cette activité, ce programme ou ce projet.  5, record 42, French, - ratio%20co%C3%BBts%2Davantages

Record number: 42, Textual support number: 1 OBS

Dans l'expression ratio coûts-bénéfices, le mot «bénéfice» n'a pas le sens comptable, mais plutôt le sens courant des dictionnaires généraux.  5, record 42, French, - ratio%20co%C3%BBts%2Davantages

Record 42,  Textual support,  Spanish

Record number: 42, Textual support number: 1 DEF

Es una medida actualizada del valor del proyecto. Es el valor actual de la corriente de beneficios dividido por el valor actual de la corriente de costos.  1, record 42, Spanish, - relaci%C3%B3n%20beneficios%2Dcostos

Record number: 42, Textual support number: 1 CONT

Cuando se utiliza la relación beneficios-costos, el criterio de selección es aceptar todos los proyectos independientes con una relación beneficios-costos de uno o mayor cuando se actualiza a una tasa de actualización adecuada, muy a menudo el costo de oportunidad del capital. Puede dar una clasificación incorrecta entre proyectos independientes, y no puede utilizarse para elegir entre opciones mutuamente excluyentes.  1, record 42, Spanish, - relaci%C3%B3n%20beneficios%2Dcostos

Record 43,  Textual support,  English

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Détermination statistique du capital investi par travailleur.  1, record 43, French, - rapport%20capital%20travailleur

Record number: 43, Textual support number: 1 OBS

Macrothésaurus OCDE 1972 RA  1, record 43, French, - rapport%20capital%20travailleur

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

[The working capital] ratio is one of two common ratio used to measure corporate liquidity.  2, record 44, English, - corporate%20liquidity

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 CONT

Le ratio [du fonds de roulement] est l'un des deux ratios les plus courants que l'on utilise pour évaluer la liquidité d'une entreprise.  3, record 44, French, - liquidit%C3%A9%20de%20la%20soci%C3%A9t%C3%A9

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

Liquidity tests such as trends in working capital ratio, quick asset ratio, inventory turnover ratio, etc. which check for a decline or improvement in the company's basic financial position over a period of years.  2, record 45, English, - liquidity%20test

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

Les tests de liquidité tels que les tendances du fonds de roulement, du ratio de trésorerie, du coefficient de rotation des stocks, etc. qui examinent tout déclin ou toute amélioration dans la situation financière fondamentale de la compagnie pendant une période donnée.  2, record 45, French, - test%20de%20liquidit%C3%A9

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Financement stable/Capitaux investis.  1, record 46, French, - ratio%20de%20couverture%20des%20capitaux%20investis

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

The ratio of gross assets of a bank to base capital.  2, record 47, English, - base%20capital%20ratio

Record number: 47, Textual support number: 1 OBS

In Canada, "base capital ratio" was formerly called "primary capital ratio".  4, record 47, English, - base%20capital%20ratio

Record number: 47, Textual support number: 2 OBS

See the section "Guidelines" in CMFCB.  5, record 47, English, - base%20capital%20ratio

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

Le tableau 14 présente les ratios du capital de base, de l'équivalent du capital de base et du capital total redressé de la Banque, calculés selon les directives établies par le service de l'Inspecteur général des banques. Le capital de base (antérieurement appelé capital primaire) comprend les éléments du capital qui sont permanents et subordonnés aux autres créanciers, et libres de toute imputation obligatoire fixe aux bénéfices.  2, record 47, French, - ratio%20du%20capital%20de%20base

Record number: 47, Textual support number: 1 OBS

Le «ratio du capital de base» a été antérieurement appelé «ratio du capital primaire» au Canada.  3, record 47, French, - ratio%20du%20capital%20de%20base

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 DEF

The ratio of gross assets of a bank to the base capital equivalent.  2, record 48, English, - base%20capital%20equivalent%20ratio

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

Au cours de l'exercice, l'Inspecteur général des banques a imposé une nouvelle référence en matière de capital, appelée équivalent du capital de base, et égal au capital de base majoré du tiers du capital supplémentaire. Le ratio de l'équivalent du capital de base de la Banque Royale, soit 4.2% à la clôture, aurait augmenté par rapport au chiffre de 4.0% de 1984.  2, record 48, French, - ratio%20de%20l%27%C3%A9quivalent%20du%20capital%20de%20base

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 OBS

See the section "Guidelines" in CMFCB.  2, record 49, English, - consolidated%20capital%20ratio

Record 49,  Textual support,  French

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  French

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

Table 14 presents the Bank's base capital, base capital equivalent, and adjusted total capital ratios, utilizing guidelines developed by the Office of the Inspector General of Banks. Base capital... includes those elements of capital funds which are permanent, subordinate to other creditors and are free of mandatory fixed charges against earnings. Supplementary capital... includes those instruments such as debentures and redeemable preferred shares... the adjusted total capital(base plus supplementary capital) ratio increased from 5. 0% in 1984 to 5. 3% in 1985.  2, record 51, English, - adjusted%20total%20capital%20ratio

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

Le tableau 14 présente les ratios du capital de base, de l'équivalent du capital de base et du capital total redressé de la Banque, calculés selon les directives établies par le service de l'Inspecteur général des banques. Le capital de base (...) comprend les éléments du capital qui sont permanents et subordonnés aux autres créanciers, et libres de toute imputation obligatoire fixe aux bénéfices. Le capital supplémentaire (...) se compose de titres tels que des débentures bancaires et des actions privilégiées rachetables (...) le capital total redressé (capital de base plus capital supplémentaire) atteignait 5.3%, contre 5.0% en 1984.  2, record 51, French, - ratio%20du%20capital%20total%20redress%C3%A9

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

A bank ratio, expressed as a multiple, which equals total assets divided by shareholder’s equity plus appropriations for contingencies.  2, record 52, English, - capital%20leverage%20ratio

Record 52,  Textual support,  French

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 CONT

In Bauer, the Ninth Circuit held that retained earnings are part of equity for computation of a corporations’ debt-equity ratio. This decision will make it easier to establish that stockholder advances to a closely held corporation were debt, not contributions to capital.  2, record 53, English, - shareholder%20advance