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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Junk fees are hidden and unexpected charges that are often not included in the initial or listed price of a transaction but are added on at the time of the payment.  3, record 1, English, - junk%20fee

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le critère applicable pour conclure à la présence de frais cachés est un critère objectif. Il suffit donc de comparer le prix annoncé par un commerçant au montant de la facture finale pour déterminer si des frais cachés sont imposés au consommateur. Il n'est pas nécessaire de démontrer que le consommateur a été induit en erreur ou qu'il a réellement été pris par surprise par les frais cachés.  4, record 1, French, - frais%20cach%C3%A9s

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In the standard commercial lease transaction, the initial document is generally the offer to lease... In a lease transaction, the offer to lease serves a function similar to that of the agreement of purchase and sale in a purchase transaction. The offer is made by the lessee(or tenant)-the person who wishes to rent the premises from the owner. The offer is accepted by the lessor(or landlord)-the owner of the premises. It sets out the information necessary to complete the lease form as well as the basic terms of the deal....(L. S. O. C., "Real Estate and Landlord and Tenant, 1983-1984"), p. 333).  1, record 2, English, - offer%20to%20lease

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Le terme désigne aussi le document.  1, record 2, French, - offre%20de%20bail

Record number: 2, Textual support number: 2 OBS

offre de bail : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 2, French, - offre%20de%20bail

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Investment in the shares of a company that puts the holder in a position of control and gives management responsibility.  2, record 3, English, - direct%20investment

Record number: 3, Textual support number: 1 CONT

Direct investment involves both the initial transaction between the two entities and all subsequent capital transactions between them and among affiliated enterprises, both incorporated and unincorporated... Ownership of 10 percent of the ordinary shares or voting stock is the criterion for determining the existence of a direct investment...  3, record 3, English, - direct%20investment

Record number: 3, Textual support number: 1 OBS

direct investment: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 3, English, - direct%20investment

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Investissement en actions d'une entreprise qui confère à son porteur une position de contrôle et de responsabilité dans la gestion.  3, record 3, French, - investissement%20direct

Record number: 3, Textual support number: 1 CONT

Lorsque [le seuil d'au moins 10% des droits de vote ou de capital social] est atteint, l'ensemble des opérations financières entre les deux entreprises est alors enregistré en investissements directs.  4, record 3, French, - investissement%20direct

Record number: 3, Textual support number: 1 OBS

investissement direct : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  5, record 3, French, - investissement%20direct

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Inversión en acciones de una empresa que da a su tenedor una posición de control y de responsabilidad en la gestión. Se distinguen de las inversiones de cartera, que se hacen únicamente por criterios de rentabilidad, vía dividendos y plusvalías.  2, record 3, Spanish, - inversi%C3%B3n%20directa

Record number: 3, Textual support number: 1 OBS

inversión directa: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 3, Spanish, - inversi%C3%B3n%20directa

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

... Meanwhile, the credit for the second transaction may go to one of several places in the accounts of Department A, i. e. as a credit to its appropriation and to the standard object where the initial expenditure was charged.  1, record 4, English, - initial%20expenditure

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

[...] Dans l'intervalle, la somme créditée à la suite de la deuxième opération peut aboutir dans l'un des multiples comptes du ministère A, c'est-à-dire : comme une somme versée à son crédit et inscrite à l'article courant auquel la dépense initiale a été consignée.  2, record 4, French, - d%C3%A9pense%20initiale

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The initial price at which a transaction in a security takes place on a given day.  3, record 5, English, - opening%20price

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Precio inicial que, en una jornada de cotización en la Bolsa, tiene un determinado valor.  3, record 5, Spanish, - precio%20de%20apertura

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A financial transaction in which securities, commodities or foreign exchange are bought or sold at a stipulated price for delivery on a specified future date.  5, record 6, English, - over%2Dthe%2Dcounter%20forward%20contract

Record number: 6, Textual support number: 1 CONT

Being OTC securities, forwards are non-standardized and can easily be customized through negotiation by the parties involved. There is no initial cash outlay for engaging in the contract and the customer is obligated to settle with the original counterparty. There is no clearinghouse for the transaction and secondary markets for forwards are thin(if they exist at all).  6, record 6, English, - over%2Dthe%2Dcounter%20forward%20contract

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Contrat à terme négocié de gré à gré entre deux parties, les conditions pouvant être conçues sur mesure pour répondre aux besoins particuliers des contractants.  2, record 6, French, - contrat%20%C3%A0%20terme%20de%20gr%C3%A9%20%C3%A0%20gr%C3%A9

Record number: 6, Textual support number: 1 CONT

Les contrats à terme simples ne sont pas normalisés et peuvent facilement être adaptés durant les négociations entre les deux parties. Aucun versement initial n'est requis pour conclure le contrat mais le client est tenu de traiter avec la contrepartie originale. Aucun organisme central ne s'occupe de la transaction et les marchés secondaires pour ce type de contrat à terme sont relativement rares (quand ils existent).  4, record 6, French, - contrat%20%C3%A0%20terme%20de%20gr%C3%A9%20%C3%A0%20gr%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The audit trail must permit the tracing of any transaction from its inception to the final outcome and from the accounting records to the original transaction.  3, record 7, English, - original%20transaction

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A transaction which involves either the purchase or selling of an option contract. An opening transaction is one in which the investor becomes either the initial holder or writer of an option. A closing transaction is one in which the holder of an option liquidates or closes out a position by selling or writing an option that has the same terms as the option previously written or purchased.  2, record 8, English, - option%20transaction

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Opération d'acheter ou de vendre un contrat d'option.  2, record 8, French, - op%C3%A9ration%20d%27option

Record 8,  Textual support,  Spanish