TERMIUM Plus®
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INCREASING DIVIDEND [2 records]
Record 1 - internal organization data 2006-09-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- capitalized surplus
1, record 1, English, capitalized%20surplus
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Surplus(paid in or earned) of a corporation that has been transferred to capital stock, through the issue of a stock dividend, by increasing the par or stated value of capital stock without an issue of additional shares, or by a simple resolution of the board of directors. 2, record 1, English, - capitalized%20surplus
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- bénéfices capitalisés
1, record 1, French, b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
correct, masculine noun, plural, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bénéfices incorporés 1, record 1, French, b%C3%A9n%C3%A9fices%20incorpor%C3%A9s
correct, masculine noun, plural, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Partie des bénéfices non répartis virée à un compte de capital-actions ou de surplus d'apport. 1, record 1, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record number: 1, Textual support number: 1 OBS
En France et en Belgique, cette notion correspond à la partie des réserves incorporée au capital d'une société. 1, record 1, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record number: 1, Textual support number: 2 OBS
bénéfices capitalisés; bénéfices incorporés : termes habituellement utilisés au pluriel. 2, record 1, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record 1, Key term(s)
- bénéfice capitalisé
- bénéfice incorporé
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1976-06-19
Record 2, English
Record 2, Subject field(s)
- Insurance
Record 2, Main entry term, English
- increasing dividend 1, record 2, English, increasing%20dividend
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Assurances
Record 2, Main entry term, French
- bénéfices croissants
1, record 2, French, b%C3%A9n%C3%A9fices%20croissants
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- dividende progressif 1, record 2, French, dividende%20progressif
masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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