TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The word "encumbrance" is not a technical term. Rather, it is a general expression and must be interpreted in the context in which it is found. It has a broad meaning and may include many disparate claims, charges, liens or burdens on land. It has been defined as "every right to or interest in land granted to the diminution of the value of the land but consistent with the passing of the fee". Even this definition, broad as it is, is not comprehensive enough to cover all possible encumbrances...(Anger and Honsberger, 2nd, p. 1685)  1, record 1, English, - encumbrance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

grèvement : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 1, French, - gr%C3%A8vement

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A covenant that there are no incumbrances on the land conveyed. A stipulation against all rights to or interests in the land which may subsist in third persons to the diminution of the value of the estate granted.(Black's, 5th ed., 1979, p. 328).  1, record 2, English, - covenant%20against%20encumbrances

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

covenant de non-grèvement : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 2, French, - covenant%20de%20non%2Dgr%C3%A8vement

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Les abattements apportés au prix d'acquisition des éléments de l'actif [...] destinés à tenir compte de la dépréciation, définitive ou non, de ces derniers à la date de clôture de l'exercice.  1, record 3, French, - r%C3%A9ductions%20de%20valeur

Record number: 3, Textual support number: 1 CONT

Les amortissements et les réductions de valeur cumulés sont déduits des postes de l'actif auxquels ils sont afférents.  1, record 3, French, - r%C3%A9ductions%20de%20valeur

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

... a charge for a diminution in value of an asset or for an estimated liability.  3, record 4, English, - provision

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Charge ou dotation à une provision qui procède de l'estimation d'une dépréciation d'un actif (par exemple la dépréciation financière des prêts douteux) ou de l'estimation d'une charge potentielle (par exemple la charge pour garanties).  1, record 4, French, - charge%20estimative

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Farm tools and equipment.  2, record 5, English, - dead%20stock

Record number: 5, Textual support number: 1 CONT

For with the diminution of nature's resistance, the whole dead stock employed in production declines in value while man's value rises, as he is by all these changes the master of larger utilities.  3, record 5, English, - dead%20stock

Record number: 5, Textual support number: 1 OBS

as opposed to "livestock" or "live stock" that refers to the animals.  4, record 5, English, - dead%20stock

Record number: 5, Textual support number: 2 OBS

Not to be confused with dead animals that are also referred to as "dead stock". Only the context will tell.  4, record 5, English, - dead%20stock

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Ensemble du matériel d'une exploitation agricole, par opposition au bétail, qui constitue le cheptel vif.  2, record 5, French, - cheptel%20mort

Record number: 5, Textual support number: 1 OBS

Par opposition à «cheptel vif» qui fait référence aux animaux d'élevage ou bétail.  3, record 5, French, - cheptel%20mort

Record number: 5, Textual support number: 2 OBS

Ne pas confondre avec les animaux morts.  3, record 5, French, - cheptel%20mort

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

An amount set up to recognize the diminution in value of a recorded financial asset, because it is either partially or totally unrecoverable or recoverable only through future appropriations.  3, record 6, English, - valuation%20allowance

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Montant estimatif dont on a réduit le solde d'un élément d'actif ayant perdu de la valeur et qui est constaté dans un compte de contrepartie de l'élément d'actif en cause.  2, record 6, French, - provision%20pour%20moins%2Dvalue

Record number: 6, Textual support number: 1 OBS

Le poste présentant ce montant peut aussi porter le nom de «moins-value» ou de «dépréciation».  2, record 6, French, - provision%20pour%20moins%2Dvalue

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Gradual diminution of the tonal value of a screened area, by the use of a positive mask separated from a negative mask by a layer of transparent material  1, record 7, English, - photographic%20vignetting

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Dégradé suivant un liséré ou à l'intérieur d'une zone, obtenu photographiquement par l'emploi de masques.  1, record 7, French, - vignetage%20photographique

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

this method of calculation... produces high deductions in the early years of the life of the asset and has the advantage over diminution balance method... of reducing the value of the asset to zero over its life.  1, record 8, English, - sum%2Dof%2Ddigits%20depreciation

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

cette méthode [du taux décroissant] consiste à déterminer l'amortissement annuel en fonction du coût de l'immobilisation à l'aide d'un taux qui s'abaisse chaque année.  1, record 8, French, - m%C3%A9thode%20du%20taux%20d%C3%A9croissant

Record 8,  Textual support,  Spanish