TERMIUM Plus®
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INCOME SMOOTHING [3 records]
Record 1 - internal organization data 2010-08-02
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- income smoothing
1, record 1, English, income%20smoothing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- smoothing of income 1, record 1, English, smoothing%20of%20income
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- lissage des résultats
1, record 1, French, lissage%20des%20r%C3%A9sultats
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- nivellement des bénéfices 1, record 1, French, nivellement%20des%20b%C3%A9n%C3%A9fices
correct, masculine noun
- nivèlement des bénéfices 1, record 1, French, niv%C3%A8lement%20des%20b%C3%A9n%C3%A9fices
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Forme de gestion du résultat visant à atténuer les fluctuations des résultats nets d'un certain nombre de périodes successives en déplaçant certains produits ou profits, ou encore certaines charges ou pertes, à d'autres périodes de manière à les répartir autrement entre celles-ci. 1, record 1, French, - lissage%20des%20r%C3%A9sultats
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-09-25
Record 2, English
Record 2, Subject field(s)
- Employment Benefits
Record 2, Main entry term, English
- income-smoothing benefit
1, record 2, English, income%2Dsmoothing%20benefit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, Key term(s)
- income smoothing benefit
Record 2, French
Record 2, Domaine(s)
- Avantages sociaux
Record 2, Main entry term, French
- prestation de régularisation du revenu
1, record 2, French, prestation%20de%20r%C3%A9gularisation%20du%20revenu
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Prestation partielle versée aux contrôleurs de la circulation aérienne en vertu d'une nouvelle disposition de la Loi sur la pension de la Fonction publique (Bill-C, juin 1981). 2, record 2, French, - prestation%20de%20r%C3%A9gularisation%20du%20revenu
Record number: 2, Textual support number: 1 OBS
Cette prestation est versée aux contrôleurs qui ont quitté le service opérationnel et qui sont employés de nouveau par le gouvernement dans un service non opérationnel. Il s'agit d'une forme de prestation de retraite qui permet aux contrôleurs de maintenir leur niveau de traitement dans leur nouvel emploi au gouvernement. 2, record 2, French, - prestation%20de%20r%C3%A9gularisation%20du%20revenu
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1989-06-12
Record 3, English
Record 3, Subject field(s)
- Banking
- Accounting
Record 3, Main entry term, English
- five-year averaging formula
1, record 3, English, five%2Dyear%20averaging%20formula
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- five-year formula 2, record 3, English, five%2Dyear%20formula
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
... the five-year formula [is] used by Canadian banks to calculate the provision for loan losses charged to income. Under the formula, the provision was based on the ratio of loss experience on loans for the five financial years, ending with the current year applied to the amount of loans at the end of the current financial year. The formula had the effect of smoothing the recognition of large loan losses in income. 2, record 3, English, - five%2Dyear%20averaging%20formula
Record 3, French
Record 3, Domaine(s)
- Banque
- Comptabilité
Record 3, Main entry term, French
- formule d'étalement quinquennal
1, record 3, French, formule%20d%27%C3%A9talement%20quinquennal
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- formule quinquennale 2, record 3, French, formule%20quinquennale
correct, feminine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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