TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Finance Canada, by Peter E. McQuillan and E. Cal Cochrane, 1996, 40 pages.  1, record 1, English, - Capital%20tax%20issues

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Finances Canada, par Peter E. McQuillan et E. Cal Cochrane, 1996, 26 pages.  2, record 1, French, - L%27imp%C3%B4t%20sur%20le%20capital

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Accounting reform: As regards financial accounting and reporting, governments and enterprises are assisted in the formulation and implementation of accounting and auditing laws and standards and regulations according to internationally accepted principles and practices, including in the development of international standards for professional qualifications.  2, record 2, English, - accounting%20reform

Record number: 2, Textual support number: 1 OBS

Issues in accounting reform include capital asset valuation, stock option declaration, flow through shares and the tax treatment of income trusts.  3, record 2, English, - accounting%20reform

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Réforme de la comptabilité : Dans le domaine de la comptabilité financière et de la publication d'informations financières, la CNUCED [Conférence des Nations Unies sur le commerce et le développement] aide les gouvernements et les entreprises à élaborer et à appliquer des lois, des normes et des règlements conformes aux principes et pratiques de comptabilité et de vérification des comptes internationalement reconnus, notamment concernant la mise au point de normes internationales pour les qualifications professionnelles.  1, record 2, French, - r%C3%A9forme%20de%20la%20comptabilit%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Subordinated debt or capital note convertible into common stock at a future date. Conversion is required by the bond agreement and is not at the option of the bondholder. Mandatory convertible notes count toward Tier 2 capital and minimize the dilution effect of new issues on shareholder value, and interest paid on notes is tax deductible.  4, record 3, English, - mandatory%20convertible

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Obligation que le porteur est tenu de convertir en actions ordinaires de l'émetteur à une date de conversion déterminée ou avant, même si elle produit un meilleur rendement que celui des actions ordinaires sous-jacentes à la conversion, l'émetteur étant tenu de procéder, à l'échéance, à une émission d'actions pour le remboursement.  2, record 3, French, - obligation%20remboursable%20en%20actions

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The tax is in essence an excise tax, applicable to securities sold in U. S. capital markets by developed countries(except new Canadian issues) and long-term bank loans(with similar exemptions).  4, record 4, English, - interest%20equalization%20tax

Record number: 4, Textual support number: 1 OBS

interest equalization tax: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.  5, record 4, English, - interest%20equalization%20tax

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish