TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The portion of capital subscriptions payable in US dollars.  1, record 1, English, - 2%25%20currency

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A subscription is assessed as an equity investment by the Government of Canada in an organization. If the amount recorded in the accounts exceeds Canada's interest in the organization's net worth, as shown by its most recent financial statements, the excess must be included in the allowance up to the amount of the subscriptions recorded in the government's accounts. Only paid-in capital should be used in calculating Canada's interest in the net worth of these organizations. Notes payable issued by the Government of Canada to cover subscriptions should be deducted in calculating both the net worth of the organizations involved and Canada's recorded interest in them.  2, record 2, English, - subscription

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Aux fins de l'évaluation, la souscription est considérée comme un investissement en actions dans un organisme par l'État canadien. Si la somme inscrite dans les comptes excède la quote-part du gouvernement du Canada de la valeur nette de l'organisme qui est indiquée dans les derniers états financiers, il faut inclure l'excédent dans la provision jusqu'à concurrence du montant des souscriptions figurant dans les comptes du gouvernement. Seul le capital d'apport devrait servir à calculer cette quote-part : les effets à payer émis par le gouvernement du Canada pour financer les souscriptions devraient être déduits au moment du calcul tant de la valeur nette de l'organisme que de la part comptabilisée du gouvernement du Canada dans cet organisme.  2, record 2, French, - souscription

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Callable share capital related to subscriptions that Canada has made a commitment to purchase in the future.  1, record 3, English, - future%20subscription%20to%20callable%20share

Record number: 3, Textual support number: 1 OBS

Within the contingent liabilities, callable share capital represents the portion of Canada's capital subscriptions that has not yet been paid in. Callable capital is subject to call by offshore banks in the event they were unable to meet their obligations.  1, record 3, English, - future%20subscription%20to%20callable%20share

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Souscription qui n'est pas encore autorisée et qui sera sujette à appel dans le futur de la part d'une banque ou d'une organisation internationale advenant qu'elle ne puisse honorer ses obligations. Cette souscription est en fait une garantie qui sera donnée à une banque ou à une organisation internationale afin de lui permettre d'emprunter.  1, record 3, French, - souscription%20future%20au%20capital%20sujet%20%C3%A0%20appel

Record number: 3, Textual support number: 1 OBS

Termes adoptés par le Comité de terminologie des finances publiques.  1, record 3, French, - souscription%20future%20au%20capital%20sujet%20%C3%A0%20appel

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

An account of the Public Accounts of Canada which records Canada's subscriptions to the share capital of international banks and organizations. It also includes loans and advances to other international organizations.  1, record 4, English, - international%20organizations

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Compte des Comptes publics du Canada qui regroupe les souscriptions du Canada au capital-actions de banques et d'organisations internationales. Il comprend également des prêts et avances à d'autres organisations internationales.  1, record 4, French, - organisations%20internationales

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Callable share capital related to subscriptions that Canada has made a commitment to purchase in future.  3, record 5, English, - future%20callable%20share%20capital

Record number: 5, Textual support number: 1 OBS

international banks and international organizations  2, record 5, English, - future%20callable%20share%20capital

Record number: 5, Textual support number: 2 OBS

Within the contingent liabilities, callable share capital represents the portion of Canada's capital subscriptions that has not yet been paid in. Callable capital is subject to call by offshore banks in the event that they were unable to meet their obligations.  3, record 5, English, - future%20callable%20share%20capital

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Souscription qui n'est pas encore autorisée et qui sera sujette à appel dans le futur de la part d'une banque ou d'une organisation internationale advenant qu'elle ne puisse honorer ses obligations. Cette souscription est en fait une garantie qui sera donnée à une banque ou à une organisation internationale afin de lui permettre d'emprunter.  1, record 5, French, - capital%20futur%20sujet%20%C3%A0%20appel

Record number: 5, Textual support number: 1 OBS

Termes adoptés par le Comité de terminologie des finances publiques.  1, record 5, French, - capital%20futur%20sujet%20%C3%A0%20appel

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The subscriptions to the capital of, and the loans and advances to international organizations. The capital subscription is made in part by the issuance of non-negotiable, non-interest-bearing notes payable on demand.  1, record 6, English, - loans%2C%20investments%20and%20advances%20to%20international%20organizations

Record number: 6, Textual support number: 1 OBS

loans, investments and advances to international organizations: Officially approved by the Study Group on Accounting Terminology (SGAT).  2, record 6, English, - loans%2C%20investments%20and%20advances%20to%20international%20organizations

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Souscriptions de capital, prêts et avances en faveur d'organismes internationaux. La souscription de capital se fait en partie par l'émission d'effets non négociables et non productifs d'intérêts, à payer sur demande.  1, record 6, French, - pr%C3%AAts%2C%20dotations%20en%20capital%20et%20avances%20aux%20organismes%20internationaux

Record number: 6, Textual support number: 1 OBS

prêts, dotations en capital et avances aux organismes internationaux : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.  2, record 6, French, - pr%C3%AAts%2C%20dotations%20en%20capital%20et%20avances%20aux%20organismes%20internationaux

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish