TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 89(1)(1).  2, record 1, English, - capital%20surplus%20on%20hand

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 89(1)(1).  2, record 1, French, - surplus%20de%20capital%20en%20main

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

Source: Income Tax Act, S. 88(2.1).  2, record 2, English, - pre%2D1972%20capital%20surplus%20on%20hand

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 88(2.1).  2, record 2, French, - surplus%20de%20capital%20en%20main%20avant%201972

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Hybrid surplus generally captures... capital gains on the sale of partnership interests and shares of other foreign affiliates of the Canadian corporation.  2, record 3, English, - hybrid%20surplus

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

En règle générale, le surplus hybride sera constitué de la totalité des gains tirés de la vente d'actions d'une société étrangère affiliée effectuée par une autre société étrangère affiliée, autres que les gains attribuables au RÉATB [régime relatif au revenu étranger accumulé, tiré de biens].  2, record 3, French, - surplus%20hybride

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

FreeBalance Performance Budgeting for Human Capital is a comprehensive budget planning, forecasting and reporting solution for government human capital management for financial users. It gives you full financial management functionality so that you can easily track budget variances and rapidly respond to surplus or deficit situations.  1, record 4, English, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record number: 4, Textual support number: 2 OBS

Titles confirmed by the organization (Free Balance Inc.). The SMS™ changed the name for the Free Balance Performance Budgeting for Human Capital. Departments of Government of Canada are free to use SMS™ , information obtained from the Public Works and Government Services Canada, Finance Branch.  4, record 4, English, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record number: 4, Textual support number: 3 OBS

Treasury Board Endorsed Shared System, SMS™ (Salary Management System) has been implemented in more than 47 federal organizations, as well as in the Ontario and Manitoba governments and in various municipalities and universities. SMS™ is commonly recognized as a sub-ledger to the general ledger and facilitates pay distribution.  3, record 4, English, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Appellations confirmées par l'organisme (Free Balance Inc.). Free Balance Performance Budgeting for Human Capital remplacera le Système de masse salariale et n'aura pas de traduction officielle française. Selon les informations obtenues auprès de la Direction générale des finances de Travaux publics et Services gouvernementaux Canada, le SMS^MC est utilisé par plusieurs ministères du gouvernement fédéral, mais n'est pas obligatoire.  4, record 4, French, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record number: 4, Textual support number: 2 OBS

Système partagé approuvé par le Conseil du Trésor. Le SMS^MC (Système de masse salariale) a été mis en œuvre dans plus de 47 organismes fédéraux, ainsi que par les gouvernements de l'Ontario et du Manitoba et diverses universités et municipalités. Le SMS^MC est couramment utilisé en tant que grand livre auxiliaire et facilite la répartition des salaires  5, record 4, French, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

allocation to the capital surplus : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 5, English, - allocation%20to%20the%20capital%20surplus

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

mise en réserve : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 5, French, - mise%20en%20r%C3%A9serve

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - current%20account%20surplus

Record number: 6, 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 6, English, - current%20account%20surplus

Record 6,  Textual support,  French

Record number: 6, 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 6, French, - exc%C3%A9dent%20courant

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Oil exporting capital surplus country that has been able to make very limited use of oil revenues for domestic development.  1, record 7, English, - low%20absorber%20country

Record number: 7, Textual support number: 1 OBS

Includes Saudi Arabia and Kuwait.  1, record 7, English, - low%20absorber%20country

Record number: 7, Textual support number: 2 OBS

low absorbing country: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 7, English, - low%20absorber%20country

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

pays à faible capacité d'absorption : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 7, French, - pays%20%C3%A0%20faible%20capacit%C3%A9%20d%27absorption

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Oil exporting capital surplus country which is a net importer of capital and has been able to make full use of revenues from oil production for domestic development.  3, record 8, English, - high%20absorber%20country

Record number: 8, Textual support number: 1 OBS

Includes Algeria, Ecuador, Gabon, Indonesia, Nigeria and Venezuela.  3, record 8, English, - high%20absorber%20country

Record number: 8, Textual support number: 2 OBS

high absorber country; high absorbing country: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  4, record 8, English, - high%20absorber%20country

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

pays à forte capacité d'absorption : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 8, French, - pays%20%C3%A0%20forte%20absorption

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

... "unlimited dividend right" means the right without limitation as to the amount either to all or to a share of the balance of any dividends after the payment of dividends on any shares entitled to a preference, and includes the right to all or to a share of the balance of any surplus upon winding up after the repayment of capital...  1, record 9, English, - unlimited%20dividend%20right

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The principle of surplus productivity. Surplus productivity is the net income that remains as a profit to the enterprise and which is imputable to land after the expenses necessary to the operation have been paid and the capital invested in improvements has been satisfied.  1, record 10, English, - principle%20of%20surplus%20productivity

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le principe de surplus de productivité est basé sur le fait que «le revenu net qui reste après avoir acquitté les coûts de la main-d'œuvre, de l'administration et du capital, est attribuable au terrain et tend à en fixer la valeur».  1, record 10, French, - principe%20de%20surplus%20de%20productivit%C3%A9

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

The total amount of cash, property, and services contributed to a corporation by its stockholders and constituting a major balance-sheet item.  3, record 11, English, - contributed%20capital

Record number: 11, Textual support number: 1 CONT

The contributed or paid-in capital of a corporation is made up of capital stock and capital(or contributed) surplus, which is contributed(or paid-in) capital in excess of par value or stated value.  4, record 11, English, - contributed%20capital

Record number: 11, Textual support number: 2 CONT

The paid-in capital account includes capital stock and contributions of stockholders credited to accounts other than capital stock, such as an excess over par value received from the sale or exchange of capital stock. It would also include surplus resulting from recapitalization.  4, record 11, English, - contributed%20capital

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Capital investi par les actionnaires et représenté par les sommes inscrites dans les comptes Capital (Capital-actions au Canada) et Primes d'émission, c'est-à-dire l'argent ou les autres biens remis à la société par les actionnaires au moment où ils ont réglé le prix convenu pour les actions émises en leur nom.  2, record 11, French, - capital%20d%27apport

Record number: 11, Textual support number: 1 CONT

Le capital d'apport correspond essentiellement à l'investissement direct net effectué par des propriétaires dans une société par actions.  3, record 11, French, - capital%20d%27apport

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Surplus contributed by shareholders, being the premium received on the issue of par value shares, the portion of proceeds of issue of no par value shares that has been allocated to surplus, the proceeds of sale of donated shares, profit on forfeited shares, credits resulting from redemption or conversion of shares at less than the amount set up as share capital, or any other contributions in excess of stated value of shares made by shareholders as such.  5, record 12, English, - contributed%20surplus

Record number: 12, Textual support number: 1 CONT

... capital(or contributed) surplus,... is contributed(or paid-in) capital in excess of par value or stated value.  6, record 12, English, - contributed%20surplus

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Apport des actionnaires représenté par : 1) la prime d'émission d'actions avec valeur nominale, 2) la partie du produit d'une émission d'actions sans valeur nominale que l'on ne porte pas au crédit du capital social, 3) le produit de la vente d'actions remises à la société à titre gratuit, 4) l'excédent du prix de vente d'actions rachetées sur leur prix de rachat, et 5) tout autre apport des actionnaires en plus de la valeur attribuée aux actions.  2, record 12, French, - surplus%20d%27apport

Record number: 12, Textual support number: 1 OBS

Au Canada, lorsqu'une opération entre apparentés est mesurée à la valeur comptable, tout écart entre les valeurs comptables des éléments échangés constitue un apport de capital ou une distribution prélevée sur celui-ci. Un crédit net est un apport de capital et est porté au crédit du surplus d'apport. Un débit net est une distribution prélevée sur les capitaux propres et est porté en diminution de tout solde créditeur du surplus d'apport résultant d'opérations entre apparentés conclues antérieurement. Tout excédent est porté en diminution des bénéfices non répartis.  2, record 12, French, - surplus%20d%27apport

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Surplus(paid in or earned) of a corporation that has been transferred to capital stock, through the issue of a stock dividend, by increasing the par or stated value of capital stock without an issue of additional shares, or by a simple resolution of the board of directors.  2, record 13, English, - capitalized%20surplus

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Partie des bénéfices non répartis virée à un compte de capital-actions ou de surplus d'apport.  1, record 13, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s

Record number: 13, Textual support number: 1 OBS

En France et en Belgique, cette notion correspond à la partie des réserves incorporée au capital d'une société.  1, record 13, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s

Record number: 13, Textual support number: 2 OBS

bénéfices capitalisés; bénéfices incorporés : termes habituellement utilisés au pluriel.  2, record 13, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

[The act of] transferring from retained earnings to a "capital stock" or "capital surplus" account as a result of a stock dividend, or by resolution of the board of directors, with stockholder approval when required.  2, record 14, English, - capitalization%20of%20earnings

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Action de virer une partie des bénéfices non répartis à un compte de capital-actions ou de surplus d'apport.  1, record 14, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices

Record number: 14, Textual support number: 1 OBS

En France et en Belgique, l'action équivalente consiste à incorporer une partie des réserves au capital d'une société.  1, record 14, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Capital which has no liens against it.  2, record 15, English, - unimpaired%20capital

Record number: 15, Textual support number: 1 CONT

A credit union may make loans to corporations not exceeding 7% of the credit union's unimpaired capital, deposits and surplus.  3, record 15, English, - unimpaired%20capital

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

All charges which enter into the calculation of the annual deficit or surplus of the Government. They include the cost of goods used in the operations, the amortization of tangible capital assets for the current year, the services provided, the transfer payments, and the internal expenses.  2, record 16, English, - expenses

Record number: 16, Textual support number: 1 OBS

expenses: term used in the federal government sectors where full accrual accounting is practiced.  2, record 16, English, - expenses

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Toutes les imputations qui entrent dans le calcul du déficit ou de l'excédent annuel de l'État. Ces imputations comprennent le coût des biens utilisés dans les opérations, l'amortissement des immobilisations corporelles de l'exercice, les services reçus, les paiements de transfert, ainsi que les charges internes.  2, record 16, French, - charges

Record number: 16, Textual support number: 1 OBS

charges : terme utilisé dans les secteurs du gouvernement fédéral où se pratique la comptabilité d'exercice intégrale.  2, record 16, French, - charges

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

The surplus is automatically transferred to a capital fund reserve in accordance with Council Policy.  2, record 18, English, - capital%20fund%20reserve

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

The current account deficit(surplus) minus net capital equity inflows(from foreign direct investment and porfolio equity investments), as a percent of current account receipts.  1, record 19, English, - net%20borrowing

Record number: 19, Textual support number: 1 OBS

A negative number indicates net external debt repayment.  1, record 19, English, - net%20borrowing

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

The difference between the price that a consumer pays for a good or service and the amount that he would be willing to pay rather than to do without the purchase.  3, record 21, English, - consumer%26rsquo%3Bs%20surplus

Record number: 21, Textual support number: 1 OBS

consumer surplus : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 21, English, - consumer%26rsquo%3Bs%20surplus

Record number: 21, Textual support number: 1 PHR

Maximisation of consumer surplus.  5, record 21, English, - consumer%26rsquo%3Bs%20surplus

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

Différence cumulée entre le prix que le consommateur était disposé à payer et celui qu'il paye réellement. La courbe de demande reflète une utilité marginale décroissante, si bien que lorsque sa dernière unité est égale au prix payé pour toutes les autres, elle indique un excédent théorique dans les premières unités.  4, record 21, French, - surplus%20du%20consommateur

Record number: 21, Textual support number: 1 CONT

[...] le surplus du consommateur est égal à la différence entre le montant maximal que le consommateur est d'accord de payer [...] pour une quantité donnée d'un bien et le prix qu'il paie effectivement pour cette quantité.  5, record 21, French, - surplus%20du%20consommateur

Record number: 21, Textual support number: 1 OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.  6, record 21, French, - surplus%20du%20consommateur

Record 21,  Textual support,  Spanish

Record number: 21, Textual support number: 1 DEF

Diferencia acumulada entre el precio que el consumidor estaba dispuesto a pagar y el que realmente paga. La curva de demanda refleja una utilidad marginal decreciente, por lo que al igualarse en la última unidad con el precio pagado por todas ellas indica un excedente teórico en las primeras unidades.  1, record 21, Spanish, - excedente%20del%20consumidor

Record number: 21, Textual support number: 1 OBS

excedente del consumidor: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 21, Spanish, - excedente%20del%20consumidor

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Capital Adequacy Levels :-minimum from [Office of the Superintendent of Financial Institutions] set at 120 percent of the industry's MCCSR(Minimum Continuing Capital and Surplus Requirements)...-level for a strongly capitalized company set at about 150 percent of MCCSR...  3, record 22, English, - Minimum%20Continuing%20Capital%20and%20Surplus%20Requirements

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

des sociétés d'assurance-vie.  3, record 22, French, - montant%20minimal%20permanent%20requis%20pour%20le%20capital%20et%20l%27exc%C3%A9dent

Record number: 22, Textual support number: 2 OBS

Renseignements fournis par le Bureau du surintendant des institutions financières Canada.  3, record 22, French, - montant%20minimal%20permanent%20requis%20pour%20le%20capital%20et%20l%27exc%C3%A9dent

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

Budget in which earnings are greater than expenses. If the State has a surplus it is indicative of a recessive fiscal policy.  1, record 23, English, - surplus%20budget

Record number: 23, Textual support number: 1 OBS

surplus budget : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 23, English, - surplus%20budget

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Budget dans lequel les revenus sont plus importants que les dépenses. Si l'État est excédentaire il suit une politique fiscale restrictive.  1, record 23, French, - budget%20exc%C3%A9dentaire

Record number: 23, Textual support number: 1 OBS

budget excédentaire : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 23, French, - budget%20exc%C3%A9dentaire

Record 23,  Textual support,  Spanish

Record number: 23, Textual support number: 1 DEF

Presupuesto en el que los ingresos son mayores que los gastos. Si el Estado tiene superávit está siguiendo una política fiscal recesiva.  1, record 23, Spanish, - presupuesto%20excedentario

Record number: 23, Textual support number: 1 OBS

presupuesto excedentario: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 23, Spanish, - presupuesto%20excedentario

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

The set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors’ report. Consolidated or group accounts are included if applicable.  2, record 24, English, - annual%20accounts

Record number: 24, Textual support number: 2 DEF

The statements drawn up at the end of a financial period. These are the Trading, Profit and Loss Accounts, which will show the gross and net profit and the appropriation of the profit or in the case of a club or a non-profit-making organisation, the income and expenditure, which will show either a deficit or surplus for the period involved. A balance sheet which shows the capital, liabilities, fixed and current assets. Finally, a statement of the sources and application of funds is normally produced. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 24, English, - annual%20accounts

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Clôture des comptes. Clore les comptes consiste à déterminer pour l'ensemble de l'exercice le total du débit, le total du crédit et en tirer le solde.  2, record 24, French, - comptes%20de%20cl%C3%B4ture

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

Formerly, under certain corporations legislation, the statutory designation used to describe retained earnings appropriated in connection with the redemption of preferred shares under certain circumstances.  2, record 25, English, - capital%20surplus

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Expression autrefois utilisée dans certaines lois sur les sociétés par actions pour désigner des bénéfices qui ne pouvaient être distribués à la suite du rachat d'actions privilégiées dans certaines circonstances.  2, record 25, French, - exc%C3%A9dent%20de%20capital

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

Surplus arising from contributions without consideration, by stockholders and others, of cash, property, or the company's own capital stock. Donated surplus is a form of additional paid-in capital.  2, record 27, English, - donated%20surplus

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Partie du surplus d'apport d'une société où figure la valeur des biens que des actionnaires, d'autres personnes ou des organismes lui ont cédés à titre gratuit.  1, record 27, French, - surplus%20d%27apport%20obtenu%20%C3%A0%20titre%20gratuit

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

Analysis of the flow of purchasing power into and out of an organization.  1, record 28, English, - funds%20flow%20analysis

Record number: 28, Textual support number: 2 DEF

An analysis of the cash inflow and outflow in an enterprise. With reference to farms, an analysis to determine the farmer's liquidity. It is usually undertaken for the period of a loan repayment, is not discounted, uses current prices, treats capital by including cash purchases and sales of capital items, includes the cash portion of off-farm income, and excludes home-consumed production. The performance criterion is the cash available to the farm family as indicated by cash surplus or deficit.  2, record 28, English, - funds%20flow%20analysis

Record number: 28, Textual support number: 1 OBS

Distinguished from farm income analysis and farm investment analysis. Used in developing and evaluating the financing plan for the farm or other enterprise.  2, record 28, English, - funds%20flow%20analysis

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Technique utilisée pour comparer les changements dans l'actif et le passif pour une période donnée.  1, record 28, French, - analyse%20des%20disponibilit%C3%A9s

Record 28,  Textual support,  Spanish

Record number: 28, Textual support number: 1 DEF

Es un análisis de las entradas y salidas de efectivo de una empresa. Con referencia a las fincas, es un análisis para determinar la liquidez del agricultor. Usualmente se lleva a cabo con respecto al período de reembolso de un préstamo, no se actualiza, utiliza precios corrientes, computa el capital incluidas las compras y ventas en efectivo de bienes de capital, incluye la porción en efectivo del ingreso fuera de la finca y excluye la producción consumida en el hogar. El criterio de rendimiento es el efectivo disponible para la familia agrícola tal como lo indique el superávit o déficit en efectivo.  1, record 28, Spanish, - an%C3%A1lisis%20de%20flujo%20de%20fondos

Record number: 28, Textual support number: 1 OBS

Se diferencia del análisis del ingreso en la finca y del análisis de la inversión en fincas. Se utiliza en la elaboración y evaluación del plan de financiamiento para la finca u otra empresa.  1, record 28, Spanish, - an%C3%A1lisis%20de%20flujo%20de%20fondos

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

... a former Act company shall record in the stated capital account maintained for each class and series of shares than outstanding an amount that is equal to the aggregate of...,(b) the amount of the contributed surplus of the company that is attributable to those shares  1, record 29, English, - amount%20of%20the%20contributed%20surplus

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

[...] la société antérieure porte au compte capital déclaré pour chacune des catégories et séries d'actions alors en circulation un montant égal à la somme des éléments suivants : [...] (b) la part du surplus d'apport correspondant à ces actions  1, record 29, French, - part%20du%20surplus%20d%27apport

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

Capital and surplus as a percentage of liabilities.  1, record 30, English, - overall%20solvency%20margin

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Le pourcentage du passif que représentent les fonds propres et l'excédent.  1, record 30, French, - marge%20de%20solvabilit%C3%A9%20globale

Record number: 30, Textual support number: 1 OBS

Le Bureau du surintendant des institutions financières exige des compagnies d'assurance-vie constituées à l'échelle fédérale qu'elles conservent des fonds propres et un excédent supérieur à leur passif.  1, record 30, French, - marge%20de%20solvabilit%C3%A9%20globale

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

The manager may return the surplus capital inventory material non longer required to stores without consulting the Disposal Review Board.  1, record 31, English, - surplus%20capital%20inventory%20material

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

A company with capital stock held by shareholders who share in the surplus earnings. Management is directed by a board elected by shareholders and participating policyholders.  1, record 32, English, - life%20insurance%20company%20with%20share%20capital

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Une compagnie qui est la propriété des actionnaires, qui participent aux profits d'exploitation. La gestion s'opère par un conseil d'administration élu par les actionnaires et par les titulaires de police avec participation.  1, record 32, French, - compagnie%20d%27assurance%2Dvie%20%C3%A0%20capital%2Dactions

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

On the asset side this is shown under the heading Loans and Investments; it is balanced on the right-hand side by a like sum in the Capital and Surplus account.  1, record 33, English, - Capital%20and%20Surplus%20account

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

The sum of compensation of employees, operating surplus and consumption of fixed capital.  1, record 35, English, - primary%20inputs

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

Net sales divided by invested capital i. e. the total of cash and assets paid into a business plus all earned surplus turned back into the business.  2, record 36, English, - invested%20capital%20turnover

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Ventes annuelles hors taxes [divisées par] capitaux circulants.  1, record 36, French, - ratio%20de%20rotation%20des%20capitaux%20circulants

Record 36,  Textual support,  Spanish