TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Modern agricultural enterprises produce for domestic and/or international markets, alongside small to medium scale farms that tend to produce for local and domestic markets, and smallholder farms producing for own-consumption and relying primarily on off-farm and/or non-farm income for their livelihood.  3, record 1, English, - agricultural%20enterprise

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Il est à noter que la distinction entre entreprise agricole et exploitation agricole réside souvent dans la dimension économique et la portée des activités. Tandis que l'exploitation agricole se concentre principalement sur la production, l'entreprise agricole intègre souvent des dimensions supplémentaires telles que la transformation, la commercialisation et parfois même le tourisme.  2, record 1, French, - entreprise%20agricole

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

BEPS refers to legal tax planning arrangements undertaken by multinational enterprises that exploit the interaction between domestic and international tax rules to shift profits away from the countries where income producing activities take place.  2, record 2, English, - base%20erosion%20and%20profit%20shifting

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

On entend par BEPS les arrangements juridiques de planification fiscale auxquels ont recours des multinationales qui exploitent l'interaction entre les règles fiscales domestiques et internationales afin de transférer les bénéfices à l'extérieur des pays où les activités produisant des revenus se déroulent.  2, record 2, French, - %C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20transfert%20de%20b%C3%A9n%C3%A9fices

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

To be considered a self-employed farmer the person must : 1. Be engaged in farming activity for the purpose of producing income, and 2. Have direct involvement in farming activity. For example, a person who rents his land to another individual to raise a crop is not a self-employed farmer if he is not directly involved in the growing or harvesting of the crop.... Farm self-employment income generally consists of earnings derived by an individual as the sole proprietor of his farm. 2. A sole proprietorship is an unincorporated business that has no existence apart from the owner. 3. The business liabilities are the personal liabilities of the single owner.  1, record 3, English, - self%2Demployed%20farmer

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

As the name indicates, in spite of producing goods and services, non-profit institutions do not generate income nor profit for those entities that own them. They may be divided into three groups : those serving businesses(e. g. a chamber of commerce which is grouped in the non-financial corporation sector) ;those which form part of the government sector(e. g. a government-owned hospital) and non-profit institutions serving households. The latter consists mainly of trade unions, professional unions, churches, charities and privately financed aid organizations.  3, record 4, English, - non%2Dprofit%20institution%20serving%20households

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Source : Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques].  1, record 4, French, - organisme%20sans%20but%20lucratif%20rendant%20services%20aux%20m%C3%A9nages

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A positive cash flow is large enough to pay the expenses of the income producing property(mortgage payment, maintenance, utilities, etc.)...  1, record 5, English, - positive%20cash%20flow

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A method of accounting for oil and gas producing activities that recognizes valuations of proved oil and gas reserves in the balance sheet and income statement.  3, record 6, English, - reserve%20recognition%20accounting

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Méthode de comptabilisation des activités des sociétés pétrolières et gazières, qui consiste à tenir compte de la valeur des réserves prouvées de pétrole et de gaz, dans le bilan et l'état des résultats.  1, record 6, French, - m%C3%A9thode%20de%20la%20capitalisation%20de%20la%20valeur%20des%20gisements

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Bien dont le propriétaire tire un revenu, par exemple un immeuble d'habitation (appelé alors maison de rapport ou immeuble de rapport).  1, record 7, French, - bien%20productif

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

at Creditanstaet Bankverein, Vienna Austria.  1, record 8, English, - United%20Nations%20Contributions%20and%20Revenue%20Producing%20Income%28Dollar%29%20Account

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A geographic area within which no income falls or excise tax is payable by any corporation producing goods or services within that area.  1, record 9, English, - zero%20tax%20zone

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Robert  1, record 10, French, - produit%20d%27avoir%20cr%C3%A9ateur%20de%20revenus

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish