TERMIUM Plus®
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IMPAIRMENT CAPITAL [3 records]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- capital impairment
1, record 1, English, capital%20impairment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- impairment of capital 1, record 1, English, impairment%20of%20capital
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The state of an entity’s finances in which its net assets fall short of its invested capital. 2, record 1, English, - capital%20impairment
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- insuffisance de capital
1, record 1, French, insuffisance%20de%20capital
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- carence en capital 1, record 1, French, carence%20en%20capital
correct, feminine noun
- insuffisance des capitaux propres 2, record 1, French, insuffisance%20des%20capitaux%20propres
correct, feminine noun
- perte partielle du capital 2, record 1, French, perte%20partielle%20du%20capital
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Situation d'une entreprise dont l'actif net est inférieur au capital qui y a été investi en permanence. 3, record 1, French, - insuffisance%20de%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-02-06
Record 2, English
Record 2, Subject field(s)
- Translation (General)
Record 2, Main entry term, English
- substantial impairment
1, record 2, English, substantial%20impairment
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Substantial impairment of the capital of a cooperative association 1, record 2, English, - substantial%20impairment
Record 2, French
Record 2, Domaine(s)
- Traduction (Généralités)
Record 2, Main entry term, French
- altération notable
1, record 2, French, alt%C3%A9ration%20notable
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1986-09-15
Record 3, English
Record 3, Subject field(s)
- Banking
Record 3, Main entry term, English
- impairment
1, record 3, English, impairment
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Where the level of capital and reserves falls below the minimum $5 million, an injection from the parent bank is necessary to offset this impairment. 1, record 3, English, - impairment
Record number: 3, Textual support number: 1 OBS
See the section "Interpretation Bulletins" in CMFCB. 2, record 3, English, - impairment
Record 3, French
Record 3, Domaine(s)
- Banque
Record 3, Main entry term, French
- insuffisance
1, record 3, French, insuffisance
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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