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INCIDENTAL MATERIAL [51 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Bankruptcy
  • Foreign Trade
DEF

The termination ... of a business by the conversion of its assets into cash, and distribution of the proceeds, first to the creditors in their order of preference, and the remainder, if any, to the owners in proportion to their holdings.

OBS

liquidation; winding up : terms and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Faillites
  • Commerce extérieur
DEF

Procédure reliée à la dissolution d'une entreprise consistant en l'ensemble des opérations qui sont nécessaires pour mettre un terme à son activité, réaliser son actif, éteindre son passif et dégager la somme que le liquidateur pourra répartir entre les associés ou actionnaires.

Spanish

Campo(s) temático(s)
  • Organismos comerciales y otros (Derecho)
  • Quiebras
  • Comercio exterior
DEF

Proceso que consiste en rematar los activos de la empresa. Una vez vendidos los activos, se procede al pago de las deudas existentes (pasivos) con los fondos provenientes de esas ventas.

Save record 1

Record 2 2024-04-03

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

Stock, the owners of which cannot be legally called upon for additional payments in case of insolvency or otherwise.

OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.

OBS

nonassessable stock : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Action entièrement libérée, en ce sens que la société qui l'a émise ne peut demander à son titulaire qu'il lui verse plus tard des sommes additionnelles.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
Save record 2

Record 3 2024-04-03

English

Subject field(s)
  • Banking
DEF

A form of check not employed in the United States but extensively used in England where it is recognized by law. Crossing is of two kinds, general and special. General crossing consists of drawing two parallel or transverse lines across the face of a check without the addition of any words. ... If the name of the bank or banker is added in a crossing, however, the check ... is known as a special crossing. When a check is crossed, generally the bank on which it is drawn may not pay it to any other party than to a bank, and when it is crossed specially, to no other than the banker specified in the crossing.

OBS

crossed check : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

OBS

crossed cheque: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Banque
DEF

Chèque au recto duquel le tireur ou porteur a tracé deux barres parallèles dans le but d'en subordonner le paiement à l'intervention d'une banque ou d'un établissement assimilé.

OBS

En cas de perte, le chèque barré ne peut être encaissé que par l'intermédiaire d'un compte bancaire. Le tireur peut, en outre, inscrire entre les barres le nom de l'établissement bancaire qui seul pourra toucher le chèque. Dans certains pays, les formules de chèques pouvant être délivrées avec un «prébarrement», les chèques non barrés sont devenus l'exception. Par contre, le chèque barré n'est pas utilisé en Amérique du Nord.

OBS

chèque barré : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Key term(s)
  • chèque à barrement

Spanish

Campo(s) temático(s)
  • Operaciones bancarias
DEF

Aquel en que se trazan dos líneas paralelas en el anverso y que, por esa circunstancia sólo puede ser cobrado por una institución bancaria. El cruzamiento es general cuando no se consigna entre las líneas el nombre de un banco determinado y es especial en caso contrario.

OBS

talón cruzado: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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Record 4 2021-09-08

English

Subject field(s)
  • Finance
DEF

The theory and practice of monetary credit, banking, and promotion operations in the most comprehensive sense. It includes money, credit, banking, securities, investment, speculation, foreign exchange, promotion, reorganization, underwriting, brokerage, trusts, etc.

OBS

finance : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

OBS

finance; fin: designations officially approved by the Department of National Defence and the Canadian Forces.

French

Domaine(s)
  • Finances
DEF

Ensemble des activités reliées aux affaires d'argent et de placement d'argent, notamment les activités d'investissement, les activités de financement, les activités boursières, les activités bancaires et les activités de crédit.

OBS

finance; fin : désignations d’usage obligatoire au ministère de la Défense nationale et les Forces canadiennes.

Spanish

Save record 4

Record 5 2020-11-18

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

An increase in the number of shares of a class of capital stock, with no change in the total dollar amount of the class, but with a converse reduction in the par or stated value of each of the shares.

OBS

A specified number of new shares is issued in exchange for one old share.

OBS

stock split-up; split-up : terms reproduced from "The Encyclopedia of Banking and Finance, "Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Opération qui consiste à remplacer chaque action en circulation d'une catégorie donnée par un nombre déterminé de nouvelles actions de la même catégorie, multipliant ainsi le nombre d'actions en circulation de la catégorie concernée.

OBS

Cette procédure a également pour conséquence le fractionnement de son cours de bourse dans les mêmes proportions. Elle permet ainsi une diffusion plus large du titre.

OBS

division : terme publié au Journal officiel de France du 22 septembre 2000.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
DEF

Emisión de acciones nuevas que se distribuye a los accionistas sin incrementar su capital total.

CONT

El [...] desdoblamiento de acciones consiste en multiplicar el número de acciones por un determinado factor, reduciendo el valor nominal de las mismas. No supone, por lo tanto, aportación alguna a la sociedad. El capital social y el neto patrimonial permanecen invariables y lo único que aumenta es el número de acciones en circulación.

CONT

El objeto de una pulverización de las acciones consiste en reducir el precio promedio de cotización de las acciones para promover su venta.

OBS

desdoblamiento de acciones: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, recomienda el término "desdoblamiento" como alternativa al anglicismo "split".

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Record 6 2017-07-06

English

Subject field(s)
  • Biotechnology
  • Food Safety
OBS

When used in relation to genetically modified(GM) material, the term refers to the incidental presence of GM material in food, feed or grain at levels that are consistent with generally accepted agricultural and manufacturing practices.

French

Domaine(s)
  • Biotechnologie
  • Salubrité alimentaire
CONT

En mars 2012, le gouvernement canadien a pris l'initiative d'organiser la première conférence internationale sur la présence de faibles quantités (PFQ) d'OGM [organismes génétiquement modifiés] dans la chaîne alimentaire.

Spanish

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Record 7 2017-01-03

English

Subject field(s)
  • Economic Doctrines, Systems and Policies
  • Finance
DEF

The shadow, hidden, subterranean, irregular economy where goods and services - some legal, some illegal - are produced but not reported.

CONT

... taxes assessed as a result of targeting the underground economy ...

OBS

A lesser black market.

OBS

underground economy : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

OBS

underground economy; grey economy; black economy: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Doctrines, systèmes et politiques économiques
  • Finances
DEF

Ensemble constitué par les activités domestiques, la petite production directement autoconsommée, l'entraide familiale, les services de voisinage, le troc et le travail noir sous toutes ses formes.

CONT

[...] impôts payés par suite du ciblage de l'économie clandestine [...]

OBS

économie clandestine : terme en usage à Revenu Canada [maintenant l'Agence du revenu du Canada].

OBS

économie clandestine : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Campo(s) temático(s)
  • Doctrinas, políticas y sistemas económicos
  • Finanzas
DEF

... parte de la actividad económica ... que no entra en los circuitos estadísticos y fiscales. Las causas de ello son, fundamentalmente, el propósito de eludir la presión fiscal, la seguridad social, las reglamentaciones laborales, etc...

OBS

economía sumergida: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • economía oculta
  • economía encubierta
  • economía negra
Save record 7

Record 8 2017-01-03

English

Subject field(s)
  • Loans
  • Real Estate
DEF

A mortgage that allows the interest charges on a loan to increase or decrease automatically with change with a predetermined index.

OBS

adjustable-rate mortgage : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

OBS

adjustable rate mortgage; ARM: term and abbreviation extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Prêts et emprunts
  • Immobilier
DEF

Prêt hypothécaire dont le taux d'intérêt suit les fluctuations du marché monétaire, et change au maximum une fois par mois. Le versement mensuel ne varie pas. Toutefois, la partie du versement appliquée au principal varie en fonction de la fluctuation du taux d'intérêt (s'il y a lieu).

OBS

prêt hypothécaire à taux révisable : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Campo(s) temático(s)
  • Préstamos
  • Bienes raíces
DEF

Préstamo que periódicamente se adapta al tipo de interés de los índices marcados por los bancos centrales de cada país.

Save record 8

Record 9 2016-03-07

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

Bond issued for the purpose of providing funds to retire; a bond previously issued either to effect a reduction in interest rate ... or to replace a bond about to mature. ... To make clear the purpose of a refunding issue, it is advisable to clarify the title by adding a word descriptive of such purpose refunding water bonds or refunding first mortgage bonds.

OBS

To be precise, the term redemption bonds should be reserved for issues supplanting those called for redemption, whereas the term refunding bonds should be reserved for those supplanting maturing issues.

OBS

refunding bond : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
  • Investissements et placements
OBS

Conversion d'emprunts ou de rentes. Opération consistant à substituer à un emprunt antérieur un nouvel emprunt comportant des clauses différentes soit de taux d'intérêt, d'échéance de remboursement, de garanties ou d'avantages fiscaux ou particuliers.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
Save record 9

Record 10 2016-02-26

English

Subject field(s)
  • Currency and Foreign Exchange
  • Investment
DEF

A situation whereby dealers can gain a profit from a temporary difference between two currencies in terms of a third currency. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

OBS

arbitration of exchange : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

Key term(s)
  • arbitrage in exchange

French

Domaine(s)
  • Politique monétaire et marché des changes
  • Investissements et placements

Spanish

Campo(s) temático(s)
  • Política monetaria y mercado de cambios
  • Inversiones
Save record 10

Record 11 2014-11-24

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
  • Accounting
CONT

Acquisition and production costs are the upper limit for the valuation of an asset in the balance sheet. If the asset is purchased, the purchase cost include all costs pertaining to the purchase plus incidental acquisition costs minus any reductions. If the asset is acquired by in-house production, the production costs include direct and indirect material, direct and indirect labour costs, special direct production costs and appropriate administrative costs(these can be included).

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
  • Comptabilité
CONT

Les coûts d'acquisition et de production constituent la borne supérieure de la valorisation de l'immobilisation dans le bilan. Si l'immobilisation est achetée, le coût d'achat comprend tous les coûts touchant l'achat plus les coûts accessoires moins toute réduction. Si on se procure l'immobilisation au moyen d'une production interne, les coûts de production comprennent les coûts directs et indirects des matériaux, les coûts directs et indirects de la main-d'œuvre, les coûts de production directs spéciaux et les coûts administratifs appropriés (inclusion facultative).

Spanish

Save record 11

Record 12 - external organization data 2013-08-12

English

Subject field(s)
  • Atomic Physics
  • Nuclear Power Stations
  • Compartment - Canadian Nuclear Safety Commission
DEF

(a) Any material(other than thorium or natural or depleted uranium uncontaminated by significant quantities of fission products) that is capable of releasing energy by a self-sustaining chain process of nuclear fission,(b) radioactive material produced in the production or utilization of material referred to in paragraph(a), and(c) material made radioactive by exposure to radiation consequential upon or incidental to the production or utilization of material referred to in paragraph(a), but does not include radioactive isotopes that are not combined, mixed or associated with material referred to in paragraph(a).

OBS

nuclear material: This term comprises source materials, special nuclear materials, and sometimes also ores and ore wastes.

OBS

nuclear material: term standardized by ISO in 1997.

French

Domaine(s)
  • Physique atomique
  • Centrales nucléaires
  • Tiroir - Commission canadienne de sûreté nucléaire
DEF

a) Toute substance (autre que le thorium ou l'uranium naturel ou appauvri non contaminé par des quantités importantes de produits de fission) qui est capable de libérer de l'énergie par une réaction de fission nucléaire en chaîne qui s'entretient d'elle-même, b) les substances radioactives produites au cours de la production ou de l'utilisation de substances mentionnées à l'alinéa a), et c) les substances rendues radioactives par l'exposition [aux rayonnements] à la suite de la production ou de l'utilisation de substances mentionnées à l'alinéa a) ou accessoirement à celles-ci, mais ne comprend pas les isotopes radioactifs qui ne sont pas combinés, mélangés ou associés à des substances mentionnées à l'alinéa a).

OBS

matière nucléaire : Ce terme recouvre les matières nucléaires brutes, les matières nucléaires spéciales, et quelquefois aussi des minerais et des déchets miniers.

OBS

matière nucléaire : terme normalisé par l'ISO en 1997.

OBS

Le Comité canadien de la normalisation de la terminologie nucléaire de 1980 a suggéré de remplacer dans les lois et règlements l'expression «substance nucléaire» par «matière nucléaire».

Spanish

Save record 12

Record 13 2012-05-04

English

Subject field(s)
  • Foreign Trade
  • Negotiable Instruments (Commercial Law)
DEF

A bill of exchange not accompanied by shipping documents, such as bill of lading, insurance certificate, etc., and therefore undocumented.

OBS

clean bill of exchange : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Commerce extérieur
  • Effets de commerce (Droit)
DEF

Lettre de change qui n'est pas accompagnée de documents.

OBS

Se dit par opposition à traite documentaire.

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Instrumentos negociables (Derecho mercantil)
DEF

Giro sin documentos adjuntos.

OBS

Los documentos, si los hay, se envían directamente al comprador.

Save record 13

Record 14 2012-03-08

English

Subject field(s)
  • Stock Exchange
DEF

Stocks or bonds that on English practice exclusively, are registered in the name of the holder on the books of the issuing organization and for which no actual certificate (in the U.S. sense) are issued.

OBS

Inscribed stock differs from registered stock in that in the former, no actual certificates of ownership are issued, the memorandum of ownership not constituting proof or title.

OBS

inscribed stock : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

Key term(s)
  • inscribed shares

French

Domaine(s)
  • Bourse

Spanish

Save record 14

Record 15 2012-02-13

English

Subject field(s)
  • Loans
DEF

Loan made on real estate collateral, urban or rural, residential or business, in which a mortgage is given to secure payment of principal and interest.

OBS

mortgage loan : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Prêts et emprunts
DEF

Prêt garanti par une hypothèque.

OBS

On trouve souvent l'emploi familier du mot «hypothèque» en ce sens, principalement au Canada; rigoureusement, l'hypothèque constitue le droit accordé au créancier sur un bien de l'emprunteur pour garantir le paiement de l'emprunt.

OBS

Du point de vue de la personne qui avance les fonds, il s'agit d'un prêt. Du point de vue de celle qui les reçoit, il s'agit d'un emprunt.

Spanish

Campo(s) temático(s)
  • Préstamos
Save record 15

Record 16 2011-10-04

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

Bond usually issued in connection with corporate reorganizations, but which sometimes are issued in an adjustment of several existing issues into one class to provide for a uniform interest rate ...

OBS

adjustment bond : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Obligation émise à l'occasion d'un «adjustment» (assainissement) et bénéficiant d'une sûreté de rang supérieur à celui que justifierait la date de leur émission.

OBS

Éviter d'employer «obligation d'ajustement».

Key term(s)
  • obligation de redressement

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
Save record 16

Record 17 2011-02-28

English

Subject field(s)
  • Service Industries
CONT

In addition to the "T and E" (travel and entertainment) cards, bank credit cards have become an even more dynamic part of the industry.

OBS

travel and entertainment card; T and E card : terms and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Entreprises de services
DEF

Carte de crédit qui permet d'effectuer des achats sans limite de montant, mais qui n'offre pas un étalement du crédit. Le montant intégral de la dette contractée par le titulaire doit être réglé à la fin d'une période déterminée. Elle est principalement utilisée pour le paiement des repas, des hôtels et du transport.

OBS

Diners, American Express et Carte Blanche sont des exemples de cartes de voyages et de loisirs.

CONT

Les cartes de voyage et de réception [...] sont destinées au paiement ou au financement des dépenses engagées par les porteurs de carte au cours de leurs déplacements ou pour leurs relations d'affaires. L'usage de ces cartes est de nature nettement internationale.

Spanish

Save record 17

Record 18 2010-12-17

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

A bond which, in addition to bearing a minimum fixed rate of interest, is entitled to share in additional payments from profits of the issuing corporation.

OBS

participating bond; dividend bond; profit-sharing bond : terms and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall MacGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Titre obligataire donnant à son souscripteur le droit à une participation liée aux résultats de la société émettrice en plus des intérêts convenus lors de son émission.

OBS

[L'obligation de participation] très proche de l'obligation indexée, dont elle constitue, d'une certaine manière, l'une des applications.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
Save record 18

Record 19 2010-05-21

English

Subject field(s)
  • Financial and Budgetary Management
  • Loans
DEF

The capacity of an individual, firm or corporation to borrow, or to procure accommodation at a bank.

OBS

borrowing power : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Prêts et emprunts
DEF

Possibilité qu'une entreprise a de faire appel à l'emprunt, compte tenu de sa structure financière et de sa capacité d'autofinancement.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Préstamos
Save record 19

Record 20 2007-04-23

English

Subject field(s)
  • Inventory and Material Management
  • General Warehousing
  • Foreign Trade
  • Customs and Excise
DEF

The performance of those physical and administrative functions incidental to and required in the conduct of the storage activity, i. e. receipt, sorting, identification, inspection, preservation, putting away, safekeeping, retrieval for issue and preparation for shipment of material.

OBS

Warehousing: par. 150(1), Excise Act.

OBS

bonding: term used by Revenue Canada, Customs.

French

Domaine(s)
  • Gestion des stocks et du matériel
  • Entreposage général
  • Commerce extérieur
  • Douanes et accise
DEF

Activité physique et fonctions administratives essentielles au stockage du matériel.

OBS

mise en entrepôt : Loi sur l'accise, par. 150(1).

OBS

entreposage, mise en entrepôt de douane, mise sous douane : termes utilisés par Revenu Canada.

Spanish

Campo(s) temático(s)
  • Gestión de existencias y materiales
  • Almacenaje general
  • Comercio exterior
  • Aduana e impuestos internos
Save record 20

Record 21 2006-08-22

English

Subject field(s)
  • Negotiable Instruments (Commercial Law)
  • Banking
DEF

A note or bill signed by a party as maker, acceptor or endorser to accommodate another party whose credit is not strong enough to enable him to borrow on his single name.

OBS

accommodation paper : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Effets de commerce (Droit)
  • Banque
DEF

Effet signé, sans exiger de contrepartie, par une personne agissant à titre de souscripteur, d'endosseur ou d'accepteur en vue d'aider une autre personne à obtenir du crédit.

OBS

L'endosseur d'un effet de complaisance s'expose à devoir acquitter l'effet si le souscripteur ne le paie pas à l'échéance.

OBS

Parfois, l'effet endossé est fictif et peut n'avoir comme raison d'être que d'obtenir frauduleusement des fonds.

Key term(s)
  • effet de cavalerie
  • papier de cavalerie

Spanish

Campo(s) temático(s)
  • Instrumentos negociables (Derecho mercantil)
  • Operaciones bancarias
Save record 21

Record 22 2004-06-15

English

Subject field(s)
  • Accounting
DEF

... a catchall reference to the combined aggregate of notes and accounts payable.

OBS

payables : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Comptabilité

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 22

Record 23 2003-04-08

English

Subject field(s)
  • Banking
  • Stock Exchange
DEF

A bill of exchange drawn by a holder of a dishonored bill upon either the drawer or the endorser, for the amount of the original bill plus the protest fees; also known as a "cross bill". Where foreign exchange is involved, the redraft or cross bill also includes the amount of "re-exchange" measured by the rate of exchange where the drawer or endorser is located.

OBS

redraft; cross bill : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

Key term(s)
  • cross-bill

French

Domaine(s)
  • Banque
  • Bourse
DEF

Nouvelle traite qu'émet le porteur d'une traite impayée pour se rembourser. C'est une traite à vue que le porteur tire sur son cédant en règlement de l'impayé, des frais de protêt et du compte de retour, petite note donnant le détail de la composition du nominal nouveau.

Spanish

Campo(s) temático(s)
  • Operaciones bancarias
  • Bolsa de valores
Save record 23

Record 24 2002-04-03

English

Subject field(s)
  • Currency and Foreign Exchange
DEF

The open market for acceptances and commercial paper, as contrasted with a bank’s discounts for its own customers. As part of the money market, the discount market consists of the Federal Reserve banks, banks, discount houses, commercial paper houses, note dealers, etc., that make up the supply and demand for such paper.

OBS

discount market : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Politique monétaire et marché des changes
CONT

Il se crée [...] au niveau des courtiers et des maisons de réescompte, un marché que l'on peut qualifier de «hors Banque» tant que n'intervient pas l'Institut d'Émission.

Spanish

Campo(s) temático(s)
  • Política monetaria y mercado de cambios
Save record 24

Record 25 2002-03-08

English

Subject field(s)
  • Photography
DEF

A layer of glass, gelatine, or other material used to modify the spectrum of the incidental light.

OBS

photographic filter: term and definition standardized by NATO.

French

Domaine(s)
  • Photographie
DEF

Couche transparente (verre, gélatine, etc.) qui modifie des faisceaux lumineux la traversant.

OBS

filtre photographique : terme et définition normalisés par l'OTAN.

Spanish

Campo(s) temático(s)
  • Fotografía
DEF

Capa de cristal, gelatina u otro material transparente empleada para modificar el espectro de la luz incidente.

Save record 25

Record 26 2001-11-01

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

The hour at which trading begins on an organized exchange.

CONT

Trading rotations are held on all exchanges at the market opening after the first trade in the underlying security, during periods of heavy order influxes, and after there has been a trading halt in the underlying security and trading in it and the options are resumed.

OBS

opening : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
  • Investissements et placements
CONT

Les rotations sont effectuées sur toutes les bourses à l'ouverture de la séance après la première transaction d'actions sous option, durant les périodes d'afflux d'un grand nombre d'ordres, et après un arrêt des transactions des actions sous option et la reprise de ces transactions ainsi que des transactions d'options sur ces actions.

Spanish

Save record 26

Record 27 2001-09-20

English

Subject field(s)
  • Bankruptcy
DEF

The action by which an individual or company (assignor) transfers legal title to property to a trustee (assignee), who is empowered to administer and liquidate the property and to distribute the proceeds to the creditors.

OBS

assignment for the benefit of creditors : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Faillites
OBS

En droit civil, la notion juridique qui se rapproche le plus de celle de la common law est la «cession de biens»; le résultat en est le même, mais la façon de procéder diffère. Dans la cession de biens, le débiteur traite directement avec ses créanciers alors que en common law, le débiteur fait intervenir un mandataire entre lui et ses créanciers.

Key term(s)
  • cession de biens

Spanish

Save record 27

Record 28 2001-09-11

English

Subject field(s)
  • Estimating (Construction)
DEF

The total amount necessary to install a project as per plans and specifications, not including land acquisition costs and design fee.

DEF

The cost to build, particularly an improvement, usually including direct costs of labor and material plus contractors overhead and profits, or may include all direct and indirect costs incidental to the development.

Key term(s)
  • construction costs

French

Domaine(s)
  • Évaluation et estimation (Construction)
DEF

Ensemble des dépenses faites pour une construction.

CONT

Ce principe d'estimation à partir de séries de prix s'est affirmé et confirmé comme le moyen unique d'évaluer le coût d'un ouvrage, la méthode universelle reconnue par toutes les parties : le payeur et le payé.

Spanish

Campo(s) temático(s)
  • Evaluación y estimación (Construcción)
Save record 28

Record 29 2001-06-26

English

Subject field(s)
  • Nuclear Waste Materials
DEF

Wastes from the use of naturally radioactive materials in industries, with no intent to exploit their radioactive properties.

CONT

Incidental wastes are those wastes arising from industrial processes not related specifically to the generation of radioactive material but where such material is naturally present in the raw material. This is the case, for example, in the production of carborundum and phosphogypsum.

CONT

Incidental wastes are generated by industry as by-products of non-radioactive processes and contain small amounts of natural radioactivity. The phosphate industry was the largest producer of incidental waste ...

French

Domaine(s)
  • Déchets nucléaires
OBS

accidentel : Qui arrive par hasard, qui est produit par une circonstance occasionnelle.

OBS

Choisir entre «indirect» ou «accessoire» (produit de manière accessoire) et «accidentel» (produit par une circonstance occasionnelle) en fonction de l'aspect que l'on désire faire ressortir.

Spanish

Campo(s) temático(s)
  • Desechos nucleares
Save record 29

Record 30 2001-05-11

English

Subject field(s)
  • Banking
  • Foreign Trade
DEF

A sight or demand draft, drawn by one bank as drawer upon another bank as drawee. Such an instrument is to be distinguished from a "cashier’s check".

OBS

Draft: ... financial instrument in which a drawer orders a drawee to pay a sum of money to a payee.

OBS

bank draft : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Banque
  • Commerce extérieur
DEF

Ordre donné par une personne (le tireur) à une banque (le tiré) de payer une somme à une autre personne (le bénéficiaire) et, par extension, le titre par lequel cet ordre est donné.

Spanish

Campo(s) temático(s)
  • Operaciones bancarias
  • Comercio exterior
DEF

Cheque girado por un banco a otro banco. Tales giros son utilizados cuando el cliente debe proveer de fondos pagaderos en un banco de una localidad distante.

Save record 30

Record 31 2001-05-08

English

Subject field(s)
  • Currency and Foreign Exchange
CONT

GOLD RESERVE. The gold held by central banks and Governments, which is available for [1] ...; [2] gold cover [or backing], if any, for domestic money in circulation; [3] ....

OBS

gold cover : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Politique monétaire et marché des changes
DEF

Couverture, exprimée en pour cent, des billets en circulation par l'or en dépôt à l'institut d'émission.

Key term(s)
  • couverture monétaire
  • couverture-or

Spanish

Campo(s) temático(s)
  • Política monetaria y mercado de cambios
Save record 31

Record 32 2001-04-30

English

Subject field(s)
  • Taxation
  • Stock Exchange
DEF

The tax is in essence an excise tax, applicable to securities sold in U.S. capital markets by developed countries (except new Canadian issues) and long-term bank loans (with similar exemptions).

OBS

interest equalization tax : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Fiscalité
  • Bourse

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Bolsa de valores
Save record 32

Record 33 2001-01-11

English

Subject field(s)
  • Banking
DEF

... the accurate method of computing interest paid in advance.

CONT

6% True Discount means $6 per $94 for 1 year ... on monthly and seasonal contracts.

OBS

true discount : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

Key term(s)
  • arithmetical discount

French

Domaine(s)
  • Banque
CONT

Escompte rationnel (ou en dedans). Pour être rationnel, l'escompte doit être calculé sur le net prêté.

Spanish

Save record 33

Record 34 1999-03-19

English

Subject field(s)
  • Stock Exchange
  • Investment
DEF

The price at which a new flotation or issue of stock or bonds is offered to the public.

OBS

issue price : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
  • Investissements et placements
DEF

Prix auquel une entreprise, un organisme ou une Administration publique émet des titres.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Inversiones
Save record 34

Record 35 1999-02-17

English

Subject field(s)
  • Corporate Economics
  • Investment
DEF

A company experiencing expansion as the result of either or both of the following factors: (1) higher than average expansion of the industry of which it is a part; and (2) particular company policies, such as emphasis on research and development, aggressive marketing and acquisitive expansion, which yield superior results for the particular company in comparison with other companies in the same growth industry.

OBS

growth company : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Économie de l'entreprise
  • Investissements et placements
DEF

Société en pleine expansion dont les bénéfices sont généralement élevés et les liquidités relativement faibles parce que les fonds disponibles sont affectés à l'acquisition de nouvelles immobilisations.

Spanish

Save record 35

Record 36 1999-02-11

English

Subject field(s)
  • Banking
CONT

A circular letter of credit ... enables the borrower to negotiate drafts at any one of a number of foreign correspondents which will pay against drafts so drawn to the borrower, thus enabling the borrower to obtain funds wherever he may be travelling.

OBS

A letter requesting one person to make advances to a third person on the credit of the writer is a letter of credit.

OBS

circular letter of credit : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Banque
CONT

Lettre de crédit. Lettre missive par laquelle un banquier invite un de ses correspondants à verser au porteur les sommes dont il aura besoin, jusqu'à concurrence d'un chiffre déterminé. Si la lettre de crédit est valable auprès de plusieurs banquiers, elle est dite circulaire.

Spanish

Campo(s) temático(s)
  • Operaciones bancarias
DEF

Documento que puede ser presentado en varios bancos en el curso de su uso.

Save record 36

Record 37 1999-02-11

English

Subject field(s)
  • Currency and Foreign Exchange
  • Banking
DEF

Quantitative and qualitative control exercised by monetary authorities over the volume and nature of credit and over interest rates.

OBS

credit control : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

Key term(s)
  • control of credit
  • directed credit

French

Domaine(s)
  • Politique monétaire et marché des changes
  • Banque
CONT

Le contrôle de la distribution des crédits par les banques s'est développé en fonction d'objectifs multiples [...] Du fait de ces objectifs multiples et souvent difficiles à concilier, les moyens de contrôle du crédit se sont diversifiés: moyens globaux portant sur le volume du crédit, sur son prix; moyens sélectifs portant sur la réglementation et les interventions de la banque centrale.

Spanish

Campo(s) temático(s)
  • Política monetaria y mercado de cambios
  • Operaciones bancarias
DEF

Actividad específica de las autoridades monetarias que consiste en fijar no sólo la naturaleza y el volumen del crédito, sino también los tipos de interés.

Save record 37

Record 38 1998-12-10

English

Subject field(s)
  • Loans
  • Real Estate
DEF

A mortgage in which the borrower agrees to share with the lender a sizable percent (often 30% to 50%) of the appreciation in the property’s value when the borrower sells or transfers the property, or after a specified number of years. Such mortgages often have relatively low interest rates.

OBS

shared appreciation mortgage : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Prêts et emprunts
  • Immobilier

Spanish

Save record 38

Record 39 1998-12-10

English

Subject field(s)
  • Loans
  • Business and Administrative Documents
DEF

All short-term evidences of debt not under seal, i.e., negotiable instruments used in borrowing short-term funds, especially funds for commercial purposes.

OBS

paper : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Prêts et emprunts
  • Écrits commerciaux et administratifs
DEF

Terme utilisé dans diverses expressions pour désigner des documents écrits de valeur très inégale (papiers officiels ou privés, etc.); il peut s'agir d'un titre constatant une créance ou un droit de propriété, négociable sur le marché des capitaux.

OBS

Ce mot est employé dans le langage courant des professionnels pour désigner les instruments d'échanges sur le marché financier (les valeurs mobilières), sur le marché monétaire (les effets de commerce et les bons du Trésor), sur le marché hypothécaire (effets créés pour la mobilisation des créances hypothécaires).

OBS

On distingue notamment le papier commercial (ou billet de trésorerie), le papier (ou effet) financier ainsi que le papier-monnaie.

Spanish

Save record 39

Record 40 1998-12-10

English

Subject field(s)
  • Loans
  • Financial Institutions
  • Banking
DEF

The figurative expression used to refer to the Federal Reserve facility for extending credit directly to member banks and now, under the Depository Institutions Deregulation and Monetary Control Act of 1980, to any depository institution holding reservable transaction accounts or nonpersonal time deposits.

OBS

The expression arose from the procedure in earlier years of the Federal Reserve System of having representatives of the borrowing bankers come to a Federal Reserve bank teller window to obtain credit.

OBS

discount window : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Prêts et emprunts
  • Institutions financières
  • Banque
DEF

Ligne de refinancement autorisée auprès de l'institut d'émission américain

Spanish

Campo(s) temático(s)
  • Préstamos
  • Instituciones financieras
  • Operaciones bancarias
Save record 40

Record 41 1998-12-10

English

Subject field(s)
  • Trade
DEF

A person, firm, or corporation to which a business is indebted for purchases on open account, or as evidenced by its notes payable.

OBS

trade creditor : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Commerce
CONT

[...] le compte 409 est [...] un compte d'actif destiné à enregistrer les créances sur fournisseurs. Sont portés à ce compte : - les avances et acomptes versés sur commandes d'exploitation; [...]

Spanish

Save record 41

Record 42 1998-12-10

English

Subject field(s)
  • Stock Exchange
DEF

Practically the same as refunding bonds. To be precise, the term redemption bonds should be reserved for issues supplanting those called for redemption, whereas the term refunding bonds should be reserved for those supplanting maturing issues. Redemption bonds are not to be confused with redeemable, i.e., optional bonds.

OBS

redemption bond : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
OBS

Conversion d'emprunts ou de rentes. Opération consistant à substituer à un emprunt antérieur un nouvel emprunt comportant des clauses différentes soit de taux d'intérêt, d'échéance de remboursement, de garanties ou d'avantages fiscaux ou particuliers.

Spanish

Save record 42

Record 43 1998-12-10

English

Subject field(s)
  • Stock Exchange
DEF

A continuation of the railroad average, except that nine railroad stocks have been deleted and replaced by nine other transportation securites.

OBS

transportation average : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse

Spanish

Save record 43

Record 44 1998-12-10

English

Subject field(s)
  • Stock Exchange
DEF

An octagonal structure where wheat, corn, oats, and other grain «futures» are traded on the floor of a commodity exchange. One commodity is dealt in at each pit, which corresponds to a «post» on a stock exchange [such as the New York Stock Exchange]

OBS

ring : on the grain exchanges, pt is called the pit.

OBS

ring : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw_Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
OBS

«section» : Terme employé par l'Institut canadien des valeurs mobilières à Montréal.

Spanish

Save record 44

Record 45 1998-12-10

English

Subject field(s)
  • Stock Exchange
DEF

A London Stock Exchange term to denote an option which gives the holder the right to call for an additional amount of stock equal to the amount named in the contract at the same price.

OBS

call of more : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse
DEF

[...] une opération spéculative sur le marché à terme des valeurs mobilières qui consiste en un achat ferme [...] avec possibilité pour l'acheteur d'obtenir à l'échéance du contrat une livraison double de quantité de titres.

Key term(s)
  • demande plus
  • livraison de plus

Spanish

Campo(s) temático(s)
  • Bolsa de valores
Save record 45

Record 46 1998-12-10

English

Subject field(s)
  • Stock Exchange
DEF

Used on a stock or commodity exchange to indicate inactive trading, and that little interest is displayed in the movement of prices.

OBS

dull : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Bourse

Spanish

Save record 46

Record 47 1998-12-10

English

Subject field(s)
  • Finance
CONT

Industrial Bonds. Bonds issued by industrial corporations (a comprehensive term, encompassing in its conventional use, all business corporations other than railroad, public utility, financial, and real estate corporations), including manufacturing, merchandising, service, and extractive industry corporations.

OBS

industrial corporation : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw_hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Finances
CONT

Pour les sociétés industrielles, on associe actifs principalement avec du capital physique utilisé dans le processus de production. Dans le cas des banques, l'essentiel de l'actif est composé de prêts et de divers titres de créance sur les particuliers, les sociétés et les gouvernements.

Spanish

Save record 47

Record 48 1998-12-10

English

Subject field(s)
  • Investment
DEF

The act or process by an underwriting syndicate of guaranteeing the sale of an issue of securities by purchasing by an underwriting syndicate at a stated price from the issuing corporation or governmentality.

OBS

underwriting : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

French

Domaine(s)
  • Investissements et placements
DEF

Garantie donnée à un émetteur d'obligations, de souscrire ou faire souscrire les titres.

Spanish

Save record 48

Record 49 1998-12-10

English

Subject field(s)
  • Financial Accounting
DEF

To conclude a transaction, purchase, or sale with neither a profit nor a loss.

OBS

break even : term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.

Key term(s)
  • break even

French

Domaine(s)
  • Comptabilité générale

Spanish

Save record 49

Record 50 1998-12-10

English

Subject field(s)
  • Stock Exchange
DEF

A completed trading transaction; i.e., the sale of a security or commodity previously purchased, or a purchase to cover a previous short sale.

OBS

round transaction; round turn : terms and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition(1993), by Glenn G. Munn, F. L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with use of this material.

French

Domaine(s)
  • Bourse
OBS

L'opérateur à terme a la possibilité d'acheter et de vendre ses titres au cours d'une même liquidation, en essayant de bénéficier des variations de cours qui se seraient produites au cours de cette période.

Spanish

Save record 50

Record 51 1989-01-31

English

Subject field(s)
  • Air Safety
  • Airport Runways and Areas

French

Domaine(s)
  • Sécurité (Transport aérien)
  • Pistes et aires d'aéroport

Spanish

Save record 51

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