TERMIUM Plus®
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HOLDING ASSET [6 records]
Record 1 - internal organization data 2023-10-20
Record 1, English
Record 1, Subject field(s)
- Civil Engineering
- Real Estate
Record 1, Main entry term, English
- engineering asset
1, record 1, English, engineering%20asset
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Real property projects include space federal accommodation/federal holding(FA/FH) projects(occupancy renewal, fit-up, refit, acquisition, construction) or asset FA/FH projects(acquisition, construction, engineering assets, environment, renovation, maintenance, disposition, demolition), and other government department(OGD)/tenant service projects. 1, record 1, English, - engineering%20asset
Record number: 1, Textual support number: 1 OBS
For example, bridges, dams, and wharfs. 2, record 1, English, - engineering%20asset
Record 1, French
Record 1, Domaine(s)
- Génie civil
- Immobilier
Record 1, Main entry term, French
- ouvrage technique
1, record 1, French, ouvrage%20technique
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les projets immobiliers comprennent les projets de locaux fédéraux/avoirs fédéraux, qui peuvent être soit relatifs aux locaux (renouvellement, aménagement, réaménagement, construction, acquisition) ou relatifs aux biens (construction, acquisition, ouvrages techniques, environnement, rénovation, entretien, aliénation, démolition), et les projets d'autres ministères/services aux locataires. 1, record 1, French, - ouvrage%20technique
Record number: 1, Textual support number: 1 OBS
Par exemple des ponts, des barrages et des quais. 2, record 1, French, - ouvrage%20technique
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Ingeniería civil
- Bienes raíces
Record 1, Main entry term, Spanish
- obra de ingeniería
1, record 1, Spanish, obra%20de%20ingenier%C3%ADa
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Del proyecto se encargó un consorcio internacional de empresas liderado por Sacyr, que no duda en definirlo como "la mayor obra de ingeniería del siglo XXI". 1, record 1, Spanish, - obra%20de%20ingenier%C3%ADa
Record 2 - internal organization data 2012-09-07
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- accrued loss
1, record 2, English, accrued%20loss
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
If you are holding an accrued loss and wish to sell asset to offset against any capital realized, and you purchase an identical asset within days either before or after selling the original asset, these rules will apply to deny the capital loss. 1, record 2, English, - accrued%20loss
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- perte accumulée
1, record 2, French, perte%20accumul%C3%A9e
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le troisième sujet étudié a trait aux règles de la Loi sur les impôts visant à contrer certaines situations où dans le but de profiter immédiatement d'une perte accumulée sur le bien, il y a aliénation de celui-ci et réacquisition de ce bien ou d'un bien identique. 1, record 2, French, - perte%20accumul%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-12-17
Record 3, English
Record 3, Subject field(s)
- Banking
Record 3, Main entry term, English
- recourse
1, record 3, English, recourse
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
"Recourse" represents a potential claim on the transferor (including on an account held for the ultimate benefit of the transferor) with respect to the financial assets transferred. 1, record 3, English, - recourse
Record number: 3, Textual support number: 1 OBS
Recourse provisions under a transfer of financial assets cover the rights of the transferee to receive compensation from, or to be otherwise protected by, the transferor on the occurrence of one or more events, where the transferee suffers some form of economic loss from holding the financial asset or securities backed by the financial assets. Recourse to the transferor is generally held by the transferee against(a) future cash flows(from the financial assets) which the transferee holds for the account of the transferor or(b) the form [the transferor in another form]. 1, record 3, English, - recourse
Record 3, French
Record 3, Domaine(s)
- Banque
Record 3, Main entry term, French
- garantie
1, record 3, French, garantie
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Une garantie constitue une réclamation éventuelle contre le cédant (y compris un compte détenu ultimement à son intention) relativement aux éléments d'actif financiers cédés. 1, record 3, French, - garantie
Record number: 3, Textual support number: 1 OBS
Les dispositions relatives [à la garantie] d'une cession d'éléments d'actif visent les droits de l'autre partie de recevoir une contrepartie du cédant ou par ailleurs d'être protégé par lui si, en raison d'un ou de plusieurs événements, elle devait subir une perte économique quelconque du fait de la possession de l'actif. En règle générale, la garantie accordée au cédant est détenue par le cessionnaire à l'endroit a) des mouvements de trésorerie futurs (des éléments d'actif financiers) que le cessionnaire conserve pour le compte du cédant; ou b) du cédant sous une autre forme. 1, record 3, French, - garantie
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1986-01-16
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- holdings of liquid foreign asset 1, record 4, English, holdings%20of%20liquid%20foreign%20asset
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, Key term(s)
- holding of liquid foreign asset
- liquid foreign asset holdings
- liquid foreign asset holding
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- portefeuille en avoir étranger liquide 1, record 4, French, portefeuille%20en%20avoir%20%C3%A9tranger%20liquide
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
(Rapp. ann. B. du C., 1967 p.23) 1, record 4, French, - portefeuille%20en%20avoir%20%C3%A9tranger%20liquide
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1984-08-15
Record 5, English
Record 5, Subject field(s)
- Property Law (civil law)
- Property Law (common law)
Record 5, Main entry term, English
- holding of asset 1, record 5, English, holding%20of%20asset
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Droit des biens et de la propriété (droit civil)
- Droit des biens et de la propriété (common law)
Record 5, Main entry term, French
- avoir en bien 1, record 5, French, avoir%20en%20bien
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Financial Accounting
Record 6, Main entry term, English
- non-earning asset an unnecessary holding 1, record 6, English, non%2Dearning%20asset%20an%20unnecessary%20holding
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Comptabilité générale
Record 6, Main entry term, French
- un actif superflu qui ne rapporte rien
1, record 6, French, un%20actif%20superflu%20qui%20ne%20rapporte%20rien
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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