TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The value of an asset at the end of its period of use by a particular individual or organization.  2, record 1, English, - residual%20value

Record number: 1, Textual support number: 1 OBS

residual value: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 1, English, - residual%20value

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Valeur de réalisation nette probable d'un bien à la fin de sa durée de vie utile pour l'entité ou à l'expiration de sa durée de location; valeur d'un bien dont la durée est expirée.  2, record 1, French, - valeur%20r%C3%A9siduelle

Record number: 1, Textual support number: 1 OBS

valeur résiduelle : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  3, record 1, French, - valeur%20r%C3%A9siduelle

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Valor que tiene un activo inmovilizado al final de su vida útil, una vez deducida toda la amortización.  2, record 1, Spanish, - valor%20residual

Record number: 1, Textual support number: 1 OBS

valor residual: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 1, Spanish, - valor%20residual

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

An individual or group that attacks or threatens an asset, the government or public safety and security.  1, record 2, English, - threat%20actor

Record number: 2, Textual support number: 1 OBS

threat actor; malicious actor: designations and definition standardized by Public Safety Canada and the Translation Bureau.  2, record 2, English, - threat%20actor

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Personne ou groupe qui attaque ou qui menace un actif, le gouvernement ou la sécurité du public.  1, record 2, French, - auteur%20de%20menace

Record number: 2, Textual support number: 1 OBS

auteur de menace; auteure de menace; auteur malveillant; auteure malveillante : désignations et définition normalisées par Sécurité publique Canada et le Bureau de la traduction.  3, record 2, French, - auteur%20de%20menace

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

An asset-or strength-based approach promotes the skills, values, knowledge and connectedness of individuals and communities as a resource for health. An asset-based approach focuses on building protective factors to promote health and well-being by drawing on collective individual and community capacities.  3, record 3, English, - asset%2Dbased%20approach

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les activités de la santé publique qui reposent sur une approche fondée sur les atouts cadrent avec l'idée de contribution, de croissance, de partage du pouvoir avec les collectivités et de respect de la diversité culturelle, des capacités et d'autres facteurs socioéconomiques.  3, record 3, French, - approche%20fond%C3%A9e%20sur%20les%20atouts

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The policy Delphi method is a process that seeks to generate the strongest possible opposing views on the potential resolutions of a major policy issue, such as strategy and policy for infrastructure and engineering asset management within asset-intensive organisations. The objectives of the policy Delphi method are to : ensure that all possible options have been tabled for consideration, estimate the impact and consequences of any particular option, and to examine and estimate the acceptability of all the individual options. The committee process is commonly used to address a wide range of issues and decisions within organisations at management and operational levels.  1, record 4, English, - policy%20Delphi%20method

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

[...] le «Delphi politique» est utilisé pour générer les divergences les plus fortes à propos de solutions potentielles à une question politique majeure. [...] Le «Delphi politique» part du principe que le décideur ne souhaite pas qu'un groupe génère sa décision, mais aimerait qu'un groupe éclairé présente toutes les options et preuves à l'appui de son opinion. Par conséquent, le «Delphi politique» est un outil d'analyse des questions politiques, et non un mécanisme de prise de décision.  3, record 4, French, - m%C3%A9thode%20de%20Delphi%20politique

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

An asset freeze aims to prevent an individual or entity from gaining access to property or other assets it may hold under Canadian jurisdiction. It prohibits persons in Canada and Canadians outside Canada from dealing in any property held by, or on behalf of, a person named in the relevant sanctions regulation. It also prohibits facilitating or providing financial services related to such a dealing.  2, record 5, English, - asset%20freeze

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Un gel des avoirs vise à empêcher une personne ou entité d'accéder à des biens ou d’autres actifs qu’elle peut détenir au Canada. Il interdit à toute personne se trouvant au Canada et aux Canadiens se trouvant à l'étranger d'effectuer une opération portant sur un bien détenu par une personne désignée dans les règlements sur les sanctions applicables, ou en son nom. Il interdit également de soutenir ou de fournir des services financiers se rapportant à de telles transactions.  2, record 5, French, - gel%20des%20avoirs

Record number: 5, Textual support number: 1 OBS

gel des avoirs : terme tiré du mini-lexique Terrorisme et sécurité nationale, et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.  3, record 5, French, - gel%20des%20avoirs

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The period of time over which an individual or organization intends to use a capital asset or the number of production or other units expected to be obtained from the use of the asset.  4, record 6, English, - useful%20life

Record number: 6, Textual support number: 1 OBS

Compare with "economic life" and "physical life".  5, record 6, English, - useful%20life

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Période estimative au cours de laquelle un bien est censé servir à l'entité ou nombre estimatif d'unités d'œuvre que l'entité pourra tirer d'une immobilisation.  1, record 6, French, - dur%C3%A9e%20de%20vie%20utile%20estimative

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Corporate fraud can include fraud by or against a company. Fraud against a company can happen through misappropriation of corporate assets by a company senior officer or by staff. Criminals use numerous methods to defraud companies for whom they work. These include fictitious revenues, concealed liabilities and expenses, and asset or revenue understatements or overstatements. Fraud by a company may be committed by providing incorrect or misleading information to shareholders or regulators, including financial reporting fraud-where incorrect or misleading information is provided for individual financial gain.  2, record 7, English, - corporate%20fraud

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Fraude industrielle peut inclure les fraudes commises par une compagnie ou contre une compagnie. Par exemple, un cadre ou un employé qui détourne des biens de la compagnie commet une fraude contre une compagnie. Les criminels ont recours à de nombreuses méthodes pour frauder la compagnie pour laquelle ils travaillent, par exemple des revenus fictifs, un passif et des dépenses dissimulés, la sous-évaluation ou la surévaluation des biens. Dans le cas d'une fraude par une compagnie, il peut s'agir d'information incorrecte ou trompeuse transmise aux actionnaires ou aux autorités de réglementation, ce qui constitue également une fraude en matière de communication de l'information financière où la personne transmet de l'information incorrecte ou trompeuse à dessein de profit personnel.  2, record 7, French, - fraude%20d%27entreprise

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Write-off during the period should be charged to the Allowance for Impairment account and recorded in the appropriate section of the account depending upon the type of allowances previously established in relation to the asset written off. In the event that no allowances or insufficient individual allowances were previously established, the write-off or the excess of the write-off over established allowances should be charged to group allowances.  3, record 8, English, - written%2Doff%20asset

Record number: 8, Textual support number: 2 CONT

All amounts written off should be charged directly to the Allowance for Credit Losses and recorded the appropriate section of the account depending upon the type of provisions previously established relating to the asset written-off.  4, record 8, English, - written%2Doff%20asset

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Les montants radiés au cours de la période doivent être imputés à la PCD [provision pour créances douteuses], puis consignés à la section pertinente du compte, selon le type de provision établie antérieurement à l'égard de l'élément d'actif radié. Si aucune provision n'a été établie ou si les provisions individuelles antérieures étaient insuffisantes, le montant radié ou l'excédent sur les provisions établies doit être imputé aux provisions collectives.  2, record 8, French, - actif%20radi%C3%A9

Record number: 8, Textual support number: 2 CONT

Tous les montants radiés doivent être imputés directement au compte des réserves pour créances irrécouvrables et inscrits dans la section appropriée du compte selon le genre de provisions créées antérieurement relativement à l'actif radié.  3, record 8, French, - actif%20radi%C3%A9

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

... under the will, the legal representative has the power to encroach on capital in favour of the spouse and, consequently, proceeds received from the RRSP are paid to the spouse.  3, record 9, English, - power%20to%20encroach

Record number: 9, Textual support number: 2 CONT

Pursuant to clause 12 of the Will there is a limited power of encroachment on capital in favour of the Son and Daughter to pay for certain medical expenses.  3, record 9, English, - power%20to%20encroach

Record number: 9, Textual support number: 3 CONT

If a power of encroachment has been retained, it might be beneficial to review the trust assets from time to time and return assets to the individual if a better overall tax result would be achieved by the taxation of that asset in his or her hands.  4, record 9, English, - power%20to%20encroach

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Le testament peut également accorder le pouvoir d'entamer le capital si le revenu se révèle insuffisant pour l'entretien du conjoint.  3, record 9, French, - pouvoir%20d%27entamer

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

A projected internal rate of return for each individual asset over its investment horizon which meets or exceeds the hurdle rate as per the Investment Analysis Policy.  2, record 10, English, - Investment%20Analysis%20Policy

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Un taux de rendement interne projeté (TRI) pour chaque bien individuel en regard de l'horizon de planification des investissements qui satisfasse ou excède le taux de rendement minimal selon la politique d'analyse des investissements.  2, record 10, French, - politique%20d%27analyse%20des%20investissements

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

... A projected Internal Rate of Return for each individual asset over its investment horizon which meets or exceeds the hurdle rate as per the Investmnet Analysis Policy.  2, record 11, English, - individual%20asset

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Un taux de rendement interne projeté (TRI) pour chaque bien individuel en regard de l'horizon de planification des investissements qui satisfasse ou excède le taux de rendement minimal selon la politique d'analyse des investissements.  2, record 11, French, - bien%20individuel

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

One commonly used framework for analyzing the health of individual institutions is the CAMELS framework, which looks at six major aspects of a financial institution : capital adequacy, asset quality, management soundness, earnings, liquidity, and sensitivity to market risk.  1, record 12, English, - CAMELS%20framework

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Le cadre CAMELS, couramment utilisé pour analyser la santé des diverses institutions, prend en considération six aspects majeurs des institutions financières : le niveau des fonds propres, la qualité des actifs, la qualité de la gestion, les profits, la liquidité et la sensibilité au risque de marché.  1, record 12, French, - cadre%20CAMELS

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 CONT

[...] el método denominado CAULAS, que permite examinar seis aspectos importantes de una institución financiera: suficiencia de capital, calidad de los activos, utilidades, liquidez, administración y sensibilidad al riesgo de mercado.  1, record 12, Spanish, - m%C3%A9todo%20CAULAS

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

The ribbon bridge is a floating, modular asset with an integral superstructure and floating supports. Individual bays are joined to form rafts or bridges in support of river crossing operations. Ribbon bridges and rafts provide the maneuver commander with a reliable and responsive means to cross wet gap obstacles from the march... The ribbon bridge system consists of three major components : Bridge transporters, interior bays, Ramp bays. Although BEBs are not a component of the ribbon bridge system, boats are required for the propulsion of ribbon rafts, as well as for the assembly and anchorage of ribbon rafts and bridges.  2, record 13, English, - ribbon%20bridge

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Pont de conception américaine qui se déplie sous la poussée de l'eau au moment de son lancement.  3, record 13, French, - pont%20%C3%A0%20ruban

Record number: 13, Textual support number: 1 OBS

Voir la Revue internationale de la défense, no 8, p. 1419.  3, record 13, French, - pont%20%C3%A0%20ruban

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Each individual part of an asset, or subsequent acquisitions, can be represented by a sub-number. Separate master data must be specified for each sub-number. Represents an asset's component parts(i. e. an asset which has a relationship to a main asset master record in the same asset class).  1, record 14, English, - asset%20sub%2Dnumber

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Numéro qui décrit une partie constituante d'une immobilisation reliée à une fiche immobilisation dans la même catégorie.  1, record 14, French, - num%C3%A9ro%20subsidiaire%20d%27immobilisation

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

The individual asset(unit or item depreciation) or group of assets(group or composite life depreciation) that is treated as a unit for the purposes of depreciation accounting.  2, record 15, English, - depreciation%20unit

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Bien ou groupe de biens qui constitue une unité aux fins du calcul de l'amortissement.  1, record 15, French, - unit%C3%A9%20d%27amortissement

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Reconciliation of value of asset holdings shall be carried out at the regional level, once a month between DAMIS and RAMS. The material control and financial officer will agree to a starting balance of the Value of Assets Holdings. Henceforth, holdings should be reconciled first by a monthly grand total of additions to line objects, then by individual transactions, where necessary.  1, record 17, English, - value%20of%20assets%20holdings

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Renseignements fournis par les Services à l'utilisateur SGCR (Système de gestion comptable des ressources), Ministère de l'Expansion industrielle régionale.  1, record 17, French, - valeur%20de%20l%27actif%20retenu

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Person-years which are not dedicated to an individual PWC asset.  1, record 18, English, - service%20person%2Dyear

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Années-personnes non réservées à un élément d'actif particulier de T.P.C.  1, record 18, French, - ann%C3%A9e%2Dpersonne%20non%20r%C3%A9serv%C3%A9e

Record 18,  Textual support,  Spanish