TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Interest costs incurred during the time necessary to bring an asset to the condition and location for its intended use and included as part of the historical cost of acquiring the asset.  5, record 1, English, - capitalization%20of%20interest

Record number: 1, Textual support number: 2 DEF

The conversion of deferred interest payment into new debt instruments.  6, record 1, English, - capitalization%20of%20interest

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Conversion de paiements d'intérêts différés en nouveaux titres de créance.  4, record 1, French, - capitalisation%20des%20int%C3%A9r%C3%AAts

Record number: 1, Textual support number: 1 CONT

Des sociétés telles que les sociétés pétrolières et gazières engagées dans l'exploration capitalisent une grande partie de leurs frais d'intérêt au lieu de les imputer lorsqu'elles les occasionnent. [...] Les sociétés de services publics ont aussi recours à la capitalisation de l'intérêt pendant les périodes de construction.  5, record 1, French, - capitalisation%20des%20int%C3%A9r%C3%AAts

Record number: 1, Textual support number: 1 OBS

Comparer avec «anatocisme».  6, record 1, French, - capitalisation%20des%20int%C3%A9r%C3%AAts

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Conversión de pagos de interés diferidos en nuevos instrumentos de deuda.  2, record 1, Spanish, - capitalizaci%C3%B3n%20de%20los%20intereses

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

[A] crypto asset that [is] neither [a] tokenized traditional asset nor [a] stablecoin.  3, record 2, English, - unbacked%20cryptoasset

Record number: 2, Textual support number: 1 CONT

Unbacked cryptoassets are non-replicable strings of computer code that can be owned and transferred without intermediaries, and have no underlying assets. Such cryptoassets(the most commonly known being Bitcoin and Ether) comprise around 90% of the total market capitalisation of cryptoassets.  1, record 2, English, - unbacked%20cryptoasset

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Les cryptoactifs non adossés (tels que le Bitcoin ou l'Ether) ne reposent sur aucun actif sous-jacent et ne possèdent donc pas de valeur fondamentale autre que leurs cas d'usages.  2, record 2, French, - cryptoactif%20non%20adoss%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Ressources investies dans l'entreprise par le propriétaire exploitant, les associés ou les actionnaires et par les créanciers, et représentées respectivement par les capitaux propres et les capitaux empruntés.  4, record 3, French, - capital%20investi

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The IFRIC [International Financial Reporting Interpretations Committee] noted that capitalisation of pre-production stripping costs(cost to remove waste before the actual ore is mined) is not contentious. The real issue is capitalisation of stripping costs in the production phase of the mine.  1, record 4, English, - pre%2Dproduction%20stripping%20cost

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Les coûts d'enlèvement du terrain de couverture pour accéder au gisement sont intégrés au coût de l'immobilisation comme coûts de découverture préliminaire et sont classés comme une composante des immobilisations corporelles.  1, record 4, French, - co%C3%BBt%20de%20d%C3%A9couverture%20pr%C3%A9liminaire

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Good will and capitalized earning power are discussed in the accounting appendix (...)  1, record 5, English, - capitalized%20earning%20power

Record number: 5, Textual support number: 2 OBS

for "capitalization of earning power" : An example of the capitalization of earning power is J.P. Morgan’s formation of the giant United-States Steel Corporation (...). He bought out the Andrew Carnegie steel plants and combined them with half a dozen other holdings.  1, record 5, English, - capitalized%20earning%20power

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

[In] September 2014, the EU [European Union] introduced the new European System of Accounts 2010(ESA 2010). The ESA 2010 is a major development in measuring national accounts aggregates in a harmonised way in Europe and brings a number of significant improvements compared to the past, e. g. the capitalisation of research and development.  2, record 6, English, - European%20System%20of%20Accounts%202010

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

À compter de décembre 2014, la classification sectorielle appliquée aux taux d’intérêt bancaires est fondée sur le Système européen des comptes 2010 (SEC 2010).  2, record 6, French, - Syst%C3%A8me%20europ%C3%A9en%20des%20comptes%202010

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

In fact, Google is the most valuable media company in the world, with a market capitalisation about half as large again as that of Time Warner, the largest "traditional" media company. This is remarkable because Google, an internet search engine with lots of other free internet services, explicitly does not produce that which media companies have traditionally manufactured : content.  2, record 7, English, - media%20company

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

CanWest Global Communications Corp., une entreprise médiatique internationale, est l'entreprise médiatique la plus importante au Canada et le plus grand éditeur de quotidiens.  3, record 7, French, - entreprise%20m%C3%A9diatique

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A mathematical process used to bring future costs and benefits to their present value.  3, record 8, English, - discounting

Record number: 8, Textual support number: 1 OBS

The adjustments imply that future costs and benefits have less value than the same costs and benefits in the present.  3, record 8, English, - discounting

Record number: 8, Textual support number: 2 OBS

discounting: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau.  4, record 8, English, - discounting

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Procédé mathématique utilisé pour ramener des coûts et des bénéfices futurs à leur valeur actuelle.  2, record 8, French, - actualisation

Record number: 8, Textual support number: 1 OBS

Les ajustements impliquent que des coûts et des bénéfices futurs ont moins de valeur que les mêmes coûts et bénéfices actuels.  2, record 8, French, - actualisation

Record number: 8, Textual support number: 2 OBS

actualisation : terme et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.  3, record 8, French, - actualisation

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Proceso de hallar el valor actual de un monto futuro.  1, record 8, Spanish, - actualizaci%C3%B3n

Record number: 8, Textual support number: 1 CONT

El valor actual se determina multiplicando el monto futuro por la expresión 1 [dividido por] (1+i)n en que i = la tasa de actualización (tasa de interés) y n = al año. En general esta expresión se obtiene en forma de un factor de actualización tomado de un conjunto de tablas de interés compuesto y de descuento. El concepto en que se fundamenta la actualización se designa en ocasiones como el valor temporal del dinero.  1, record 8, Spanish, - actualizaci%C3%B3n

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Action of converting into capital.  1, record 10, English, - capitalisation

Record number: 10, Textual support number: 1 CONT

The law provides for the increase of capital only by means of new assets brought into the business. However, an increase of capital by means of capitalization of the reserves is also common in Belgium.  1, record 10, English, - capitalisation

Record number: 10, Textual support number: 2 CONT

Capitalization of profits and reserves.  1, record 10, English, - capitalisation

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Opérations consistant à augmenter le capital social d'une entreprise en y affectant tout ou partie des réserves antérieurement constituées et des bénéfices non encore affectés.  1, record 10, French, - incorporation

Record number: 10, Textual support number: 1 OBS

L'incorporation, parce qu'elle accroît le montant de capital, permet, d'une part, d'améliorer le portefeuille des propriétaires et de les faire ainsi bénéficier au capital de la croissance de l'entreprise [...], d'autre part, d'augmenter la «surface de la société», dont l'importance du capital est prise en considération pour apprécier ses capacités d'engagements et d'emprunts.  1, record 10, French, - incorporation

Record number: 10, Textual support number: 1 CONT

Incorporation de réserves et de bénéfices.  1, record 10, French, - incorporation

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Template Transactions : Legislative Context. The thin capitalisation regime : onlending concession...  1, record 11, English, - onlending%20concession

Record number: 11, Textual support number: 2 CONT

Until now, banks have enjoyed what is known as an on-lending concession, which removes debt that is on-lent from their balance sheets when the thin capitalisation rules are applied.  2, record 11, English, - onlending%20concession

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

The process of recording expenditures as long-term assets instead of as expenses.  3, record 12, English, - capitalization

Record number: 12, Textual support number: 1 OBS

Financial expenses associated with incorporation, research and development costs and initial establishment expenses are commonly accounted for as assets and depreciated in future financial years.  3, record 12, English, - capitalization

Record number: 12, Textual support number: 1 PHR

capitalization of assets, financial claims, loans, advances  4, record 12, English, - capitalization

Record number: 12, Textual support number: 2 PHR

capitalization of earnings  5, record 12, English, - capitalization

Record number: 12, Textual support number: 2 OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 12, English, - capitalization

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Action de porter une dépense au débit d'un compte d'actif plutôt qu'à un compte de résultat.  1, record 12, French, - inscription%20%C3%A0%20l%27actif

Record number: 12, Textual support number: 1 OBS

Il est commun de comptabiliser comme investissement les frais financiers liés à la construction, ainsi que les dépenses de recherche et de développement, les transferts et les frais de premier établissement. Ces frais sont amortis au cours des exercices suivants.  2, record 12, French, - inscription%20%C3%A0%20l%27actif

Record number: 12, Textual support number: 1 PHR

capitalisation de l'actif, de créances, de prêts ou d'avances  3, record 12, French, - inscription%20%C3%A0%20l%27actif

Record number: 12, Textual support number: 2 OBS

activation de frais : terme extrait du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, record 12, French, - inscription%20%C3%A0%20l%27actif

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

Contabilización de gastos como partidas de activo (inversiones tangibles o intangibles). Es usual contabilizar como inversión los gastos financieros asociados a su construcción, y también los gastos de investigación y desarrollo, los traspasos y los gastos de primer establecimiento. Estos gastos se amortizan en ejercicios posteriores.  1, record 12, Spanish, - activaci%C3%B3n%20de%20gastos

Record number: 12, Textual support number: 1 OBS

activación de gastos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 12, Spanish, - activaci%C3%B3n%20de%20gastos

Record 13,  Textual support,  English

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Transformation des intérêts sur une somme due en un capital susceptible de produire lui-même des intérêts; détermination de la valeur d'un capital, d'un bien ou d'une entreprise à partir des revenus ou des bénéfices qu'il ou elle produit, faite en divisant les revenus aux bénéfices par le taux de rendement auquel ils correspondent.  2, record 13, French, - capitalisation

Record 13,  Textual support,  Spanish

Record number: 13, Textual support number: 1 DEF

Transformación de una renta periódica y continua en una masa de capital única y equivalente.  1, record 13, Spanish, - capitalizaci%C3%B3n

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The Pendulum appliance uses the palate as an anchorage unit to distalize the first molars ... It contains [an] acrylic plate that is retained in place either by clasps to the first premolars or the acrylic is integrated with a metal frame that is soldered to bands on the first premolars.  3, record 14, English, - Pendulum%20appliance

Record number: 14, Textual support number: 1 OBS

Many authors use the term "Pendulum" to designate an appliance that is really a "Pendex," which is a Pendulum with an embedded expansion screw.  4, record 14, English, - Pendulum%20appliance

Record number: 14, Textual support number: 2 OBS

Pendulum : The capitalisation of the term "Pendulum" tends to be dropped, as it is used more and more as a common name.  4, record 14, English, - Pendulum%20appliance

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Certains auteurs ne font pas de distinction entre le Pendulum et une de ses variantes, le Pendex. Le cas échéant, le terme «Pendulum» est utilisé indifféremment pour les deux appareils.  2, record 14, French, - appareil%20Pendulum

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

The total value of all of a firm’s outstanding shares, calculated by multiplying the market price per share times the total number of shares outstanding.  5, record 15, English, - market%20capitalization

Record number: 15, Textual support number: 1 CONT

If a company has 1 million shares outstanding, and the stock is selling for $100 a share, the company’s market capitalization would be $100 million.  6, record 15, English, - market%20capitalization

Record number: 15, Textual support number: 1 OBS

Market cap is used as a guide for diversification. Companies are classified by market cap [large-cap, mid-cap, small-cap, micro-cap].  6, record 15, English, - market%20capitalization

Record number: 15, Textual support number: 2 OBS

The term market capitalization is spelt with the letter’s instead of the letter z in some parts of the world such as in Ireland, Australia, United Kingdom, etc.  7, record 15, English, - market%20capitalization

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Évaluation d'une société établie sur la base de la valeur de ses actions en bourse, que l'on obtient en multipliant le nombre d'actions ordinaires émises composant le capital social par leur cours du marché.  3, record 15, French, - capitalisation%20boursi%C3%A8re

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Parámetro que se obtiene al multiplicar el número de acciones en circulación, por su cotización en Bolsa, en una fecha determinada.  2, record 15, Spanish, - capitalizaci%C3%B3n%20burs%C3%A1til

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

A cash company is an issuer(other than an investment entity) whose assets consist wholly or substantially of cash or short dated securities because it has disposed of all or a substantial part of its business or otherwise has ceased to have a business of sufficient substance or support its market capitalisation.  2, record 16, English, - cash%20company

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Large-cap stocks generally invest in companies over $5 billion in share value.  6, record 17, English, - large%20capitalization%20stock

Record number: 17, Textual support number: 2 CONT

The market is more likely to fan out than to favor the big-name, large capitalization stocks.  1, record 17, English, - large%20capitalization%20stock

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Le rendement historique des titres à faible capitalisation est meilleur à long terme que celui des titres à forte capitalisation.  1, record 17, French, - titres%20%C3%A0%20forte%20capitalisation

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

Addition of reserves to share capital by means of freed issues or increases in the face value.  3, record 18, English, - capitalization%20of%20reserves

Record number: 18, Textual support number: 1 CONT

bonus issue : An issue of shares to existing shareholders from the authorised capital, made possible by the capitalisation of reserves thus increasing the issued capital;...  4, record 18, English, - capitalization%20of%20reserves

Record number: 18, Textual support number: 1 OBS

capitalization: The conversion of accumulated profits and reserves into issued capital.  5, record 18, English, - capitalization%20of%20reserves

Record number: 18, Textual support number: 2 OBS

capitalization of reserves: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  6, record 18, English, - capitalization%20of%20reserves

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Augmentation de capital par écriture comptable qui consiste à intégrer une fraction des réserves au capital social. [...] L'incorporation de réserves se réalise soit par l'augmentation du nominal des actions anciennes, soit par la création d'actions nouvelles sur lesquelles les anciens actionnaires ont un droit d'attribution susceptibles d'être vendues.  3, record 18, French, - incorporation%20de%20r%C3%A9serves

Record number: 18, Textual support number: 1 OBS

Le terme «incorporation de réserves» se trouve à l'entrée «stock dividend» dans la source «MCGEF».  4, record 18, French, - incorporation%20de%20r%C3%A9serves

Record number: 18, Textual support number: 2 OBS

incorporation de réserves : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 18, French, - incorporation%20de%20r%C3%A9serves

Record 18,  Textual support,  Spanish

Record number: 18, Textual support number: 1 DEF

Adición de reservas al capital social mediante emisiones liberadas o incrementos del nominal.  1, record 18, Spanish, - incorporaci%C3%B3n%20de%20reservas

Record number: 18, Textual support number: 1 OBS

incorporación de reservas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 18, Spanish, - incorporaci%C3%B3n%20de%20reservas

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The Fund also notes that in several countries-notably America, France and Sweden-stockmarket capitalisation has grown far faster than banks’ liabilities, measured by broad-money aggregates.  1, record 19, English, - broad%2Dmoney%20aggregate

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

Le FMI constate également que, dans plusieurs pays (notamment aux Etats-Unis, en France et en Suède), la capitalisation boursière a progressé beaucoup plus rapidement que le passif des banques, mesuré par les agrégats de monnaie élargis.  1, record 19, French, - agr%C3%A9gat%20de%20monnaie%20%C3%A9largi

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

Fixed assets (as depreciated) divided by net worth.  1, record 20, English, - capitalization%20ratio

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish