TERMIUM Plus®
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CAPITALIZED SURPLUS [2 records]
Record 1 - internal organization data 2006-09-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- capitalized surplus
1, record 1, English, capitalized%20surplus
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, 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 1, English, - capitalized%20surplus
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- bénéfices capitalisés
1, record 1, French, b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
correct, masculine noun, plural, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bénéfices incorporés 1, record 1, French, b%C3%A9n%C3%A9fices%20incorpor%C3%A9s
correct, masculine noun, plural, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Partie des bénéfices non répartis virée à un compte de capital-actions ou de surplus d'apport. 1, record 1, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record number: 1, 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 1, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record number: 1, Textual support number: 2 OBS
bénéfices capitalisés; bénéfices incorporés : termes habituellement utilisés au pluriel. 2, record 1, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record 1, Key term(s)
- bénéfice capitalisé
- bénéfice incorporé
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-12-05
Record 2, English
Record 2, Subject field(s)
- Financial Institutions
Record 2, Main entry term, English
- Minimum Continuing Capital and Surplus Requirements
1, record 2, English, Minimum%20Continuing%20Capital%20and%20Surplus%20Requirements
correct
Record 2, Abbreviations, English
- MCCSR 2, record 2, English, MCCSR
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - Minimum%20Continuing%20Capital%20and%20Surplus%20Requirements
Record 2, French
Record 2, Domaine(s)
- Institutions financières
Record 2, Main entry term, French
- montant minimal permanent requis pour le capital et l'excédent
1, record 2, French, montant%20minimal%20permanent%20requis%20pour%20le%20capital%20et%20l%27exc%C3%A9dent
correct, masculine noun
Record 2, Abbreviations, French
- MMPRCE 2, record 2, French, MMPRCE
correct, masculine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
des sociétés d'assurance-vie. 3, record 2, French, - montant%20minimal%20permanent%20requis%20pour%20le%20capital%20et%20l%27exc%C3%A9dent
Record number: 2, Textual support number: 2 OBS
Renseignements fournis par le Bureau du surintendant des institutions financières Canada. 3, record 2, French, - montant%20minimal%20permanent%20requis%20pour%20le%20capital%20et%20l%27exc%C3%A9dent
Record 2, Spanish
Record 2, Textual support, Spanish
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