TERMIUM Plus®

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CAPITAL TRANSFER CASH [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-05-22

English

Subject field(s)
  • National and International Economics
  • National Accounting
CONT

A capital transfer in kind consists of the transfer of ownership of an asset(other than inventories and cash) or the cancellation of a liability by a creditor, wihout any counterpart being received in return.

French

Domaine(s)
  • Économie nationale et internationale
  • Comptabilité nationale
CONT

Par «transfert en capital en nature» il faut entendre le transfert de propriété d'un actif fixe corporel (autre que des stocks ou des espèces) ou l'annulation d'une dette par un créancier, sans contrepartie.

Spanish

Save record 1

Record 2 2003-05-22

English

Subject field(s)
  • National and International Economics
  • National Accounting
CONT

A capital transfer in cash consists of the transfer of cash that the first party has raised by disposing of an asset, or assets,(other than inventories), or that the second party is expected, or required, to use for the acquisition of an asset, or assets(other than inventories). The other party, the recipient, is often obliged to use the cash to acquire an asset, or assets, as a condition on which the transfer is made.

French

Domaine(s)
  • Économie nationale et internationale
  • Comptabilité nationale
CONT

Par « transfert en capital en espèces », il faut entendre le transfert d'un montant en espèces, soit qu'une des parties à l'opération a obtenu en cédant un ou des actifs (autres que des stocks), soit que l'autre partie est supposée ou tenue d'utiliser pour acquérir l'un ou des actifs (autres que des stocks). Cette seconde partie - ou bénéficiaire - est souvent obligée d'utiliser les espèces en question pour acquérir un ou des actifs comme condition de la réalisation du transfert.

Spanish

Save record 2

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