TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... the rate a lessee would have to pay to borrow over a similar term (with similar security) the funds necessary to obtain an asset of a similar value to the leased asset.  2, record 1, English, - lessee%26rsquo%3Bs%20incremental%20borrowing%20rate

Record number: 1, Textual support number: 1 CONT

If the interest rate implicit in the lease is not readily determinable to the lessee, the lessee is required to use its incremental borrowing rate...  5, record 1, English, - lessee%26rsquo%3Bs%20incremental%20borrowing%20rate

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

[...] taux [qu'un preneur] aurait à payer pour emprunter, pour une durée et avec une garantie similaires, les fonds nécessaires pour se procurer un bien de valeur comparable au bien loué.  1, record 1, French, - taux%20d%27emprunt%20marginal%20du%20preneur

Record number: 1, Textual support number: 1 CONT

Le preneur est tenu d'actualiser les paiements de loyers à l'aide du taux d'intérêt implicite du contrat de location s'il est possible de déterminer facilement ce taux. Il se peut toutefois que ce ne soit pas possible, auquel cas le preneur utilise son taux d'emprunt marginal [...]  1, record 1, French, - taux%20d%27emprunt%20marginal%20du%20preneur

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

... the rate of interest that causes the present value of the lease payments and the unguaranteed residual value to equal the sum of the fair value of the underlying asset and any initial direct costs of the lessor.  2, record 2, English, - interest%20rate%20implicit%20in%20the%20lease

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

... the gross investment in the lease discounted at the interest rate implicit in the lease.  2, record 3, English, - net%20investment%20in%20the%20lease

Record number: 3, Textual support number: 1 OBS

net investment in the lease: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 3, English, - net%20investment%20in%20the%20lease

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Du point de vue du bailleur, investissement brut dans le contrat de location, diminué des produits financiers non acquis.  1, record 3, French, - investissement%20net%20dans%20le%20contrat%20de%20location

Record number: 3, Textual support number: 1 OBS

investissement net d'un contrat de location : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 3, French, - investissement%20net%20dans%20le%20contrat%20de%20location

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The avergare annual rate of inflation is measured by the growth rate of the GDP [gross domestic product] implicit deflator for each of the period shown.  3, record 4, English, - average%20annual%20inflation%20rate

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

La baisse prévue du taux d'inflation annuel moyen en 2004 est attribuable à la diminution du prix du pétrole et du gaz, au maintien des pressions concurrentielles, qui se traduisent par l'amélioration du rapport coût-efficacité de la fabrication de produits, et au projet du gouvernement de baisser les primesd'assurance-automobile.  3, record 4, French, - taux%20d%27inflation%20annuel%20moyen

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Most central banks conduct monetary policy within some sort of monetary policy regime. Such a regime provides a structure for monetary policy decision-making. In addition to facilitating the decision-making itself, this structure enables the decisions to be communicated more easily to the public.  2, record 5, English, - monetary%20policy%20regime

Record number: 5, Textual support number: 2 CONT

Some economists have proposed that a monetary policy regime that targets low and stable inflation can increase the probability of asset-price bubbles forming because the stability associated with inflation targeting can fuel excessive optimism about the future profit potential of new technology.  3, record 5, English, - monetary%20policy%20regime

Record number: 5, Textual support number: 1 OBS

The basic monetary regimes are a regime with an implicit nominal anchor, money targeting, exchange rate targeting and inflation targeting.  2, record 5, English, - monetary%20policy%20regime

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

De l'avis de certains économistes, il est possible que l'adoption d'un régime de politique monétaire visant à maintenir le taux d'inflation à un niveau bas et stable rende les bulles plus probables, car la stabilité associée à un tel régime peut susciter un excès d'optimisme quant au potentiel de bénéfices futurs d'une nouvelle technologie.  2, record 5, French, - r%C3%A9gime%20de%20politique%20mon%C3%A9taire

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Au pluriel, taux d'intérêt implicites.  1, record 6, French, - taux%20d%27int%C3%A9r%C3%AAt%20implicite

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish