TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, 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 1, English, - current%20account%20surplus

Record number: 1, 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 1, English, - current%20account%20surplus

Record 1,  Textual support,  French

Record number: 1, 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 1, French, - exc%C3%A9dent%20courant

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - contributed%20capital

Record number: 2, 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 2, English, - contributed%20capital

Record number: 2, 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 2, English, - contributed%20capital

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - capital%20d%27apport

Record number: 2, 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 2, French, - capital%20d%27apport

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, 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 3, English, - capitalization%20of%20earnings

Record 3,  Textual support,  French

Record number: 3, 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 3, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices

Record number: 3, 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 3, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - net%20borrowing

Record number: 4, Textual support number: 1 OBS

A negative number indicates net external debt repayment.  1, record 4, English, - net%20borrowing

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - amount%20of%20the%20contributed%20surplus

Record 5,  Textual support,  French

Record number: 5, 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 5, French, - part%20du%20surplus%20d%27apport

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - Capital%20and%20Surplus%20account

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish