TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The basis for the self-assessment tax system which has been used by the federal government to determine and assess provincial retail sales, consumption and use taxes under the Reciprocal Taxation Agreement and to make payment of taxes to the participating provinces. These payments, which have been based on departmental and agency expenditures, are made to the provinces centrally by the Transitional Taxation Branch/ITC of Supply and Services Canada.  2, record 1, English, - self%2Dassessment%20system

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

La base du régime d'autocotisation du gouvernement fédéral qui sert à établir les taxes provinciales de vente au détail, de consommation et d'utilisation payées aux provinces participantes en vertu des accords de réciprocité fiscale. Ces paiements de taxes, qui se fondent sur les dépenses des ministères et organismes, sont effectués par le ministère des Approvisionnements et Services (Centre de fiscalité intergouvernementale/Accords fiscaux transitoires).  2, record 1, French, - r%C3%A9gime%20d%27autocotisation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Collection experience. This section reflects the experience of EDC(Export Development Corporation) and other creditors in receiving payment. The experience of individual Canadian exporters with an individual buyer in the foreign country may not follow the general pattern; on an individual basis, the situation could be better or worse.  2, record 2, English, - collection%20experience

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Antécédents de recouvrement. Cette section indique si la SEE (Société pour l'Expansion des Exportations) et d'autres créanciers sont en général bien remboursés. Les exportateurs canadiens dans un pays donné n'auront pas nécessairement la même expérience en matière de recouvrement avec tous les acheteurs dans ce pays, celle-ci pouvant être meilleure ou pire selon l'acheteur en question.  2, record 2, French, - ant%C3%A9c%C3%A9dents%20de%20recouvrement

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The basis of payment in a contract defines how a price will be built to compensate a contractor in a contract. It reflects such things as the commodity, the duration of the contract and how adequately the requirement is defined.  2, record 3, English, - basis%20of%20payment

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

La base de paiement du contrat définit la manière dont le prix sera établi dans le contrat pour rémunérer un entrepreneur. Elle tient notamment compte du type de produit, de la durée du contrat et de la clarté de la définition du besoin.  2, record 3, French, - base%20de%20paiement

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

When progress payments against milestones are not possible because of the nature of the contract, progress payments may be made at set periods of time on a calendar basis(time payment method)...  1, record 4, English, - time%20payment%20method

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Lorsqu'il est impossible, en raison de la nature du contrat, de prévoir les paiements progressifs à verser aux diverses étapes, des paiements progressifs peuvent être versés à des dates prédéterminées (méthode de paiement à terme) [...]  1, record 4, French, - me%CC%81thode%20de%20paiement%20a%CC%80%20terme

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

7. 6. 6 Economic Price Adjustment. The prices and rates indicated in annex "B, "basis of payment, are subject to annual economic price adjustments, upwards or downwards, during the option period, to account for actual fluctuations in the economy during the term of the contract.  1, record 5, English, - annual%20economic%20price%20adjustment

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

7.6.6 Ajustement économique du prix. Après la fin de chaque année du contrat, les prix et les taux indiqués à l'annexe «B», base de paiement, sont assujettis à un ajustement économique du prix annuel, à la hausse ou à la baisse, lors de la période facultative, afin de tenir compte des fluctuations réelles de l'économie lors de la durée du contrat.  1, record 5, French, - ajustement%20%C3%A9conomique%20du%20prix%20annuel

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A contract arising when a person, the agister, takes livestock belonging to another person to graze on his land for reward, payment usually being a certain rate per week on headage basis.  4, record 6, English, - livestock%20lease

Record number: 6, Textual support number: 1 CONT

Terms of a traditional livestock share lease call for the tenant to provide labor, machinery, half the livestock, half of the harvested or purchased feed, and half of the seed, fertilizer, health, marketing and miscellaneous costs. Income is typically divided equally, as well.  5, record 6, English, - livestock%20lease

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Contrat par lequel l'une des parties donne à l'autre un fonds de bétail pour le garder, le nourrir et le soigner sous des conditions convenues entre elles.  7, record 6, French, - bail%20%C3%A0%20cheptel

Record number: 6, Textual support number: 1 CONT

Le cheptel à moitié est une société dans laquelle chacun des contractants fournit la moitié des bestiaux, qui demeurent communs pour le profit ou pour la perte.  2, record 6, French, - bail%20%C3%A0%20cheptel

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 CONT

La aparcería de ganado tiene lugar cuando una persona (física o moral) da a otra persona (física o moral) cierto número de animales, a fin de que los cuide y alimente y, en su caso, los reproduzca, con el objeto de repartirse los frutos en la proporción que convengan o a falta de ello, de acuerdo a las costumbres del lugar.  1, record 6, Spanish, - aparcer%C3%ADa%20de%20ganado

Record number: 6, Textual support number: 1 OBS

La mediería, considerada como una modalidad que puede revestir el contrato de aparcería, tiene la peculiaridad de que tanto el aparcero como el propietario se distribuyen los frutos o productos en partes iguales, de la misma manera que las aportaciones (semillas, insumos o implementos para la realización de las labores); de ahí la connotación de mediería.  1, record 6, Spanish, - aparcer%C3%ADa%20de%20ganado

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Any payment or other compensation that is contingent upon or is calculated upon the basis of a degree of success in performing work or providing services.  3, record 7, English, - contingent%20fee

Record number: 7, Textual support number: 1 CONT

In Canada a contingency fee is an agreement whereby the client pays no fees unless and until there is recovery in the lawsuit.  4, record 7, English, - contingent%20fee

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Pour un professionnel libéral, honoraires dont le montant dépend des résultats des travaux qu'il exécutera ou des services qu'il rendra.  2, record 7, French, - honoraires%20conditionnels

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

The performance incentive fee(PIF) identified in Annex "B" Basis of Payment, is being made available by DND [Department of National Defence] to encourage the contractor to provide the management, labour and supervision required to provide excellent performance under the contract. The amount of PIF payable will be determined by the Performance Incentive Fee Board(PIF Board), in accordance with the Evaluation Plan approved by the PIF Board and the Contractor, and will not be subject to appeal. The maximum PIF amount is paid for achieving the maximum level of beneficial performance. The maximum PIF amount requires exceptional, but not unrealistic performance.  1, record 8, English, - Performance%20Incentive%20Fee%20Board

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Le MDN [ministère de la Défense nationale] offre les honoraires d'incitation au rendement (HIR), décrits à l'annexe B (Base de paiement), à l'entrepreneur qui fournit la gestion, la main-d'œuvre et la supervision à l'origine d'un excellent rendement dans le cadre d'un contrat. Les honoraires sont établis par le Comité des honoraires d'incitation au rendement (CHIR) selon le Plan d'évaluation approuvé par le CHIR et l'entrepreneur, et n'est pas susceptible d'appel. Les honoraires maximums, correspondant à un rendement exceptionnel, mais réalisable, est versée à la suite d'un rendement maximal.  1, record 8, French, - Comit%C3%A9%20des%20honoraires%20d%27incitation%20au%20rendement

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

An organization that makes a contribution to a Canadian International Development Agency [CIDA] project and signs a Contribution Agreement with the Agency.  2, record 9, English, - implementing%20organization

Record number: 9, Textual support number: 1 OBS

[A Contribution Agreement is a project delivery agreement that defines] the scope of the project including expected results, the agreed upon budget(and sources of funds), the basis and method of payment, reporting requirements, project time frame, and the legal obligations of all parties.  1, record 9, English, - implementing%20organization

Record number: 9, Textual support number: 2 OBS

implementing organization: term used by CIDA.  2, record 9, English, - implementing%20organization

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Organisme qui apporte une contribution à un projet de l'Agence canadienne de développement international [ACDI] en vertu d'un accord de contribution conclu avec l'ACDI.  2, record 9, French, - organisme%20de%20mise%20en%20%26oelig%3Buvre

Record number: 9, Textual support number: 1 OBS

[Un accord de contribution est un accord d'exécution de projet qui définit] la portée du projet, y compris les résultats escomptés, le budget convenu (et les sources de financement), la base et les modalités de paiement, les exigences en matière de rapports, le calendrier des travaux ainsi que les obligations légales de toutes les parties.  1, record 9, French, - organisme%20de%20mise%20en%20%26oelig%3Buvre

Record number: 9, Textual support number: 2 OBS

organisme de mise en œuvre : terme utilisé à l'ACDI.  2, record 9, French, - organisme%20de%20mise%20en%20%26oelig%3Buvre

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

In the EU [European Union], large producers must set aside part of their arable crops area in order to qualify for compensatory payments. Producers receive a payment, called the "set-aside premium, "for each hectare set aside. The set-aside rate is set by the Agricultural Council on an annual basis.  1, record 10, English, - set%2Daside%20premium

Record number: 10, Textual support number: 1 OBS

set-aside: A mechanism for limiting supply by removing agricultural land from production.  1, record 10, English, - set%2Daside%20premium

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

prime de mise en jachère : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques  2, record 10, French, - prime%20de%20mise%20en%20jach%C3%A8re

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Yet the commercial viability of farming in these areas has been increasingly dependent upon various headage payments which have led to environmental degradation through over-grazing. Under Agenda 2000, one headage payment(the Hill and Livestock Compensatory Amount or HLCA) is to be switched to an area basis. This represents a partial attempt to decouple support from production incentives and may reduce environmental damage. However, the response of farmers to this payment switch is uncertain, particularly given the continuance of various other headage payments.  2, record 11, English, - headage%20payment

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

La modification récente du mode d'octroi de l'ICHN [Indemnités Compensatoires de Handicaps Naturels] (passage d'une aide à la tête de bétail à une aide à l'hectare, plafonnée à 50 hectares par exploitation), intervenue suite à une modification des règles européennes relatives au développement rural, semble plutôt favorable sur le plan environnemental. Pour prétendre à cette aide, les agriculteurs doivent s'engager à poursuivre une activité agricole en zone défavorisée pendant une période minimale de 5 ans. Ils doivent, de plus, se conformer aux bonnes pratiques agricoles habituelles et respecter les normes de chargement animal fixées par arrêté interministériel pour chaque zone défavorisée.  3, record 11, French, - aide%20%C3%A0%20la%20t%C3%AAte%20de%20b%C3%A9tail

Record number: 11, Textual support number: 2 CONT

En 1990, des paiements ont également été introduits pour soutenir l'élevage laitier au cours de l'été, afin de contribuer à l'entretien du paysage cultural par le pâturage des animaux, et un paiement par tête de bétail a été introduit en 1998 pour stimuler l'utilisation et la gestion de champs isolés pour maintenir la diversité biologique.  4, record 11, French, - aide%20%C3%A0%20la%20t%C3%AAte%20de%20b%C3%A9tail

Record number: 11, Textual support number: 1 OBS

aide à la tête de bétail; paiement par tête de bétail : termes extraits du «Glossaire de l’agriculture» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  5, record 11, French, - aide%20%C3%A0%20la%20t%C3%AAte%20de%20b%C3%A9tail

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Except in extraordinary circumstances, in accordance with the principles of annual appropriations and the basis on which funds are appropriated by Parliament... where an advance payment is in respect of extraordinary start-up costs, the payment is to relate to, and cannot exceed, the actual start-up costs expected to be incurred by the contractor in the fiscal year in which the payment is made...  1, record 12, English, - extraordinary%20start%2Dup%20costs

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

À l'exception des circonstances inusitées, conformément aux principes régissant les crédits annuels et l'affectation des fonds par le Parlement [...] les paiements anticipés servant à couvrir des frais de démarrage extraordinaires ne sauraient être supérieurs aux frais réels que l'entrepreneur assumera à ce titre au cours de l'exercice où les paiements sont effectués [...]  1, record 12, French, - frais%20de%20d%C3%A9marrage%20extraordinaires

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

... a multi-year or time-phased contract should clearly indicate in the terms of payment the cost for each phase. If this is not feasible, the contract should provide for adjustments to the contract price on the basis of an agreed rate or formula set out in the same section.  2, record 13, English, - time%2Dphased%20contract

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

[...] un marché étalé sur plusieurs années ou comportant plusieurs étapes doit mentionner clairement, dans la section relative aux modalités de paiement, le coût de chaque étape. Si cela n'est pas possible, le contrat doit prévoir des rajustements au prix contractuel selon une formule ou un taux convenu énoncé dans la même section.  2, record 13, French, - march%C3%A9%20comportant%20plusieurs%20%C3%A9tapes

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The total initial payment to date is basis in-store Vancouver or St. Lawrence and must be adjusted for freight/elevation charges to arrive at farm gate prices.  2, record 14, English, - elevation%20charges

Record number: 14, Textual support number: 1 OBS

Term used at the Canadian Grain Commission.  3, record 14, English, - elevation%20charges

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Le paiement initial total à ce jour est base entrepôt Vancouver ou Saint Laurent, et doit subir un ajustement pour le fret et les frais d'élévation pour arriver au prix à la ferme.  4, record 14, French, - frais%20d%27%C3%A9l%C3%A9vation

Record number: 14, Textual support number: 1 OBS

Termes en usage à la Commission canadienne des grains.  5, record 14, French, - frais%20d%27%C3%A9l%C3%A9vation

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Basis of Payment-Firm Fee and Swing Points : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 15, English, - Basis%20of%20Payment%2DFirm%20Fee%20and%20Swing%20Points

Record number: 15, Textual support number: 2 OBS

Standard procurement clause title: C0203C.  2, record 15, English, - Basis%20of%20Payment%2DFirm%20Fee%20and%20Swing%20Points

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Base de paiement - tarif ferme et chiffres repères : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 15, French, - Base%20de%20paiement%20%2D%20tarif%20ferme%20et%20chiffres%20rep%C3%A8res

Record number: 15, Textual support number: 2 OBS

Titre de clause uniformisée d'achat : C0203C.  2, record 15, French, - Base%20de%20paiement%20%2D%20tarif%20ferme%20et%20chiffres%20rep%C3%A8res

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Basis of Payment-No Fee : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 16, English, - Basis%20of%20Payment%2DNo%20Fee

Record number: 16, Textual support number: 2 OBS

C0201C: Standard procurement clause title.  2, record 16, English, - Basis%20of%20Payment%2DNo%20Fee

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Base de paiement - sans tarif : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 16, French, - Base%20de%20paiement%20%2D%20sans%20tarif

Record number: 16, Textual support number: 2 OBS

C0201C : Titre de clause uniformisée d'achat.  2, record 16, French, - Base%20de%20paiement%20%2D%20sans%20tarif

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Basis of Payment-Fixed Fee : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 17, English, - Basis%20of%20Payment%2DFixed%20Fee

Record number: 17, Textual support number: 2 OBS

Standard procurement clause title: C0202C.  2, record 17, English, - Basis%20of%20Payment%2DFixed%20Fee

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Base de paiement - tarif fixe : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 17, French, - Base%20de%20paiement%20%2D%20tarif%20fixe

Record number: 17, Textual support number: 2 OBS

Titre de clause uniformisée d'achat : C0202C.  2, record 17, French, - Base%20de%20paiement%20%2D%20tarif%20fixe

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Basis of Payment-Firm Time Rate : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 18, English, - Basis%20of%20Payment%2DFirm%20Time%20Rate

Record number: 18, Textual support number: 2 OBS

C0214C : Standard procurement clause title.  2, record 18, English, - Basis%20of%20Payment%2DFirm%20Time%20Rate

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Base de paiement - taux horaire ferme : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 18, French, - Base%20de%20paiement%20%2D%20taux%20horaire%20ferme

Record number: 18, Textual support number: 2 OBS

C0214C : Titre de clause uniformisée d'achat.  2, record 18, French, - Base%20de%20paiement%20%2D%20taux%20horaire%20ferme

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

Basis of Payment-Ceiling Price : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 19, English, - Basis%20of%20Payment%2DCeiling%20Price

Record number: 19, Textual support number: 2 OBS

C1200C: Standard procurement clause title.  2, record 19, English, - Basis%20of%20Payment%2DCeiling%20Price

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Base de paiement - prix plafond : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 19, French, - Base%20de%20paiement%20%2D%20prix%20plafond

Record number: 19, Textual support number: 2 OBS

C1200C : Titre de clause uniformisée d'achat.  2, record 19, French, - Base%20de%20paiement%20%2D%20prix%20plafond

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Basis of Payment-Ceiling Price(Portion of the Work) : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 20, English, - Basis%20of%20Payment%2DCeiling%20Price%28Portion%20of%20the%20Work%29

Record number: 20, Textual support number: 2 OBS

C1201C: Standard procurement clause title.  2, record 20, English, - Basis%20of%20Payment%2DCeiling%20Price%28Portion%20of%20the%20Work%29

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Base de paiement - prix plafond (partie des travaux) : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 20, French, - Base%20de%20paiement%20%2D%20prix%20plafond%20%28partie%20des%20travaux%29

Record number: 20, Textual support number: 2 OBS

C1201C : Titre de clause uniformisée d'achat.  2, record 20, French, - Base%20de%20paiement%20%2D%20prix%20plafond%20%28partie%20des%20travaux%29

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

Basis of Payment-Firm Price or Firm Lot Price : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 21, English, - Basis%20of%20Payment%2DFirm%20Price%20or%20Firm%20Lot%20Price

Record number: 21, Textual support number: 2 OBS

C0207C: Standard procurement clause title.  2, record 21, English, - Basis%20of%20Payment%2DFirm%20Price%20or%20Firm%20Lot%20Price

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Base de paiement - prix ferme ou prix de lot ferme : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 21, French, - Base%20de%20paiement%20%2D%20prix%20ferme%20ou%20prix%20de%20lot%20ferme

Record number: 21, Textual support number: 2 OBS

C0207C : Titre de clause uniformisée d'achat.  2, record 21, French, - Base%20de%20paiement%20%2D%20prix%20ferme%20ou%20prix%20de%20lot%20ferme

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

Basis of Payment : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 22, English, - Basis%20of%20Payment

Record number: 22, Textual support number: 2 OBS

C0211C: Standard procurement clause title.  2, record 22, English, - Basis%20of%20Payment

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Base de paiement : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 22, French, - Base%20de%20paiement

Record number: 22, Textual support number: 2 OBS

C0211C : Titre de clause uniformisée d'achat.  2, record 22, French, - Base%20de%20paiement

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Basis of Payment-Limitation of Expenditure : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 23, English, - Basis%20of%20Payment%2DLimitation%20of%20Expenditure

Record number: 23, Textual support number: 2 OBS

C0206C: Standard procurement clause title.  2, record 23, English, - Basis%20of%20Payment%2DLimitation%20of%20Expenditure

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Base de paiement - limitation des dépenses : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 23, French, - Base%20de%20paiement%20%2D%20limitation%20des%20d%C3%A9penses

Record number: 23, Textual support number: 2 OBS

C0206C : Titre de clause uniformisée d'achat.  2, record 23, French, - Base%20de%20paiement%20%2D%20limitation%20des%20d%C3%A9penses

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Basis of Payment-Pre-contractual Work : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 24, English, - Basis%20of%20Payment%2DPre%2Dcontractual%20Work

Record number: 24, Textual support number: 2 OBS

C0210C: Standard procurement clause title.  2, record 24, English, - Basis%20of%20Payment%2DPre%2Dcontractual%20Work

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Base de paiement - travaux précontractuels : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 24, French, - Base%20de%20paiement%20%2D%20travaux%20pr%C3%A9contractuels

Record number: 24, Textual support number: 2 OBS

C0210C : Titre de clause uniformisée d'achat.  2, record 24, French, - Base%20de%20paiement%20%2D%20travaux%20pr%C3%A9contractuels

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

Basis of Payment-Firm Price-Services : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 25, English, - Basis%20of%20Payment%2DFirm%20Price%2DServices

Record number: 25, Textual support number: 2 OBS

C0213C: Standard procurement clause title.  2, record 25, English, - Basis%20of%20Payment%2DFirm%20Price%2DServices

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Base de paiement - prix ferme - services : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 25, French, - Base%20de%20paiement%20%2D%20prix%20ferme%20%2D%20services

Record number: 25, Textual support number: 2 OBS

C0213C : Titre de clause uniformisée d'achat.  2, record 25, French, - Base%20de%20paiement%20%2D%20prix%20ferme%20%2D%20services

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

Basis of Payment-Actual Costs : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 26, English, - Basis%20of%20Payment%2DActual%20Costs

Record number: 26, Textual support number: 2 OBS

C0205C: Standard procurement clause title.  2, record 26, English, - Basis%20of%20Payment%2DActual%20Costs

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Base de paiement - coûts réels : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 26, French, - Base%20de%20paiement%20%2D%20co%C3%BBts%20r%C3%A9els

Record number: 26, Textual support number: 2 OBS

C0205C : Titre de clause uniformisée d'achat.  2, record 26, French, - Base%20de%20paiement%20%2D%20co%C3%BBts%20r%C3%A9els

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

Basis of Payment-Hourly Rates : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 27, English, - Basis%20of%20Payment%2DHourly%20Rates

Record number: 27, Textual support number: 2 OBS

C0212C: Standard procurement clause title.  2, record 27, English, - Basis%20of%20Payment%2DHourly%20Rates

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

Base de paiement - taux horaires : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 27, French, - Base%20de%20paiement%20%2D%20taux%20horaires

Record number: 27, Textual support number: 2 OBS

C0212C : Titre de clause uniformisée d'achat.  2, record 27, French, - Base%20de%20paiement%20%2D%20taux%20horaires

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

Basis of Payment-Rental and Maintenance : extracted from the Standard Acquisition Clauses and Conditions(SACC) Manual, produced by Public Works and Government Services Canada.  2, record 28, English, - Basis%20of%20Payment%2DRental%20and%20Maintenance

Record number: 28, Textual support number: 2 OBS

C0900C: Standard procurement clause title.  2, record 28, English, - Basis%20of%20Payment%2DRental%20and%20Maintenance

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

Base de paiement - location et entretien : extrait du Guide des clauses et conditions uniformisées d'achat (CCUA) de Travaux publics et Services gouvernementaux Canada.  2, record 28, French, - Base%20de%20paiement%20%2D%20location%20et%20entretien

Record number: 28, Textual support number: 2 OBS

C0900C : Titre de clause uniformisée d'achat.  2, record 28, French, - Base%20de%20paiement%20%2D%20location%20et%20entretien

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

The statement that a payment made as compensation for hurt feelings was not taxable was based on the Commissioners’ view that all discrimination took place pre-termination, and was accepted by HMRC on that basis only.  2, record 29, English, - compensation%20for%20hurt%20feelings

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

De rares décisions ont alloué des indemnités au titre du préjudice moral à des victimes estimant que «la perte irréversible et majeure de la qualité de vie personnelle et sociale» justifiait l'allocation d'une indemnité distincte de celle allouée au titre des autres préjudices comme le pretium doloris.  2, record 29, French, - indemnit%C3%A9%20au%20titre%20du%20pr%C3%A9judice%20moral

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Compensation measures, in the context of facility siting, ... fall into two broad categories: (a) those which are impact-related, that is, they aim to offset unavoidable adverse residual impacts or damages thereby leaving the community no worse off than it was before the facility was sited there; and (b) those which are equity-related, that is, they aim to redress the unfair distribution of costs and benefits by ensuring that the local community derives benefit from the siting decision such that it is better off than it was before the facility was sited there.  1, record 30, English, - equity%2Drelated%20compensation%20measure

Record number: 30, Textual support number: 2 CONT

Examples of equity-related compensation measures include local purchasing and hiring policies(sometimes include employee training provisions), tax subsidies(e. g., payment of all or part of the property taxes of local residents, involving either only those most directly affected or the community as a whole), tipping fees(i. e., a tax on the material disposed of at the facility, either on a volume or gross receipt basis, with the funds earmarked for use by the local community), co-use of the facility(e. g., incorporating into the facility a landfill to dispose of municipal waste), bonus services(e. g., the provision of infrastructure such as schools, hospitals or other amenities which would enhance the community's development potential), and bonus facilities(e. g., construction of a research and/or educational centre focussed on some specific aspect of the proposed facility such as the waste itself or the technology required to manage it).  1, record 30, English, - equity%2Drelated%20compensation%20measure

Record 30,  Textual support,  French

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

(1) Earnings of improved property credited to earnings of the ground itself, after allowance is made for earnings of improvements; often termed "economic rent".(2) The payment made for use of unimproved land, usually on a basis that is completely "net" to the owner;(3) the net rent paid for the right of use and occupancy of a parcel of unimproved land or that portion of the total rental paid that is considered to represent a return on the land only.  1, record 31, English, - ground%20rent

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

(1) Gains provenant d'un bien comportant des améliorations, imputés aux gains du terrain même, après la déduction des gains provenant des améliorations; appelé souvent «loyer économique». (2) Paiement fait en vue de l'utilisation d'un terrain ne comportant pas d'améliorations, en se fondant habituellement sur le fait qu'il s'agit d'un loyer «net» pour le propriétaire; (3) loyer net payé pour le droit d'usage et d'occupation d'un terrain non amélioré ou cette partie du loyer total qui représente le revenu du terrain seulement.  2, record 31, French, - loyer%20foncier

Record number: 31, Textual support number: 1 OBS

Fiche terminologique en transactions immobilières fournie par le ministère des Affaires indiennes.  3, record 31, French, - loyer%20foncier

Record 31,  Textual support,  Spanish

Record number: 31, Textual support number: 1 OBS

Y no en función de las casas u otros edificios.  1, record 31, Spanish, - renta%20fijada%20en%20funci%C3%B3n%20del%20terreno

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

The federal representative shall review the material from the verification process and consult with the [law firm] to satisfy himself that the amount of legal fees to be paid to the [law firm] is reasonable and equitable taking into consideration the amounts and basis on which fees are being paid to other lawyers in respect of this settlement, including the payment of a 3 to 3. 5 multiplier in respect of the time on class action files and the fact that the [law firm] has incurred time on a combination of class action and individual files.  1, record 32, English, - class%20action%20file

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Le représentant fédéral examinera les documents produits au terme du processus de vérification et consultera le [cabinet d'avocats] pour s'assurer que le montant à payer au [cabinet d'avocats] en honoraires est raisonnable et équitable, compte tenu des tarifs et des barêmes utilisés pour l'établissement des honoraires à payer aux autres avocats dans le cadre du règlement, et compte tenu d'un facteur multiplicatif de 3 à 3.5 vu le temps consacré aux dossiers de recours collectifs et le fait que le [cabinet d'avocats] a consacré du temps à un ensemble de recours collectifs et de dossiers individuels.  1, record 32, French, - dossier%20de%20recours%20collectif

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

The retirement benefits payable on a periodic basis to the member until the member's death, unless the benefits are commuted or payment of the benefits is suspended.  2, record 33, English, - lifetime%20retirement%20benefits

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Prestations payables sur une base périodique à un participant jusqu'à son décès, sauf si elles sont rachetées ou que leur versement est suspendu.  2, record 33, French, - prestations%20viag%C3%A8res

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

accrual basis(of accounting) The method of recording transactions by which revenues and expenses are reflected in the determination of results for the period in which they are considered to have been earned and incurred, respectively, whether or not such transactions have been settled finally by the receipt or payment of cash or its equivalent.  2, record 34, English, - on%20an%20accrual%20basis

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

Les experts-comptables continuent à penser qu'une information sur les résultats d'exploitation ou le bénéfice d'une entreprise qui est fondée sur une comptabilité d'exercice constitue une meilleure indication des possibilités actuelles et futures de l'entreprise de générer des rentrées de fonds qu'une information qui se limite à présenter les effets financiers des encaissements et des décaissements.  1, record 34, French, - fond%C3%A9%20sur%20une%20comptabilit%C3%A9%20d%27exercice

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Asian Clearing Union(ACU) is the simplest form of payment arrangements whereby the members settle payments for intra-regional transactions among the participating central banks on a multilateral basis. The main objectives of a clearing union are to facilitate payments among member countries for eligible transactions, thereby economizing on the use of foreign exchange reserves and transfer costs, as well as promoting trade among the participating countries.  1, record 35, English, - Asian%20Clearing%20Union

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

Partnerships were formed with four provinces to deliver specialized one-time payment programs, such as the BC [British Columbia] Energy Rebate, that were customized to meet the needs of each province. These programs involved issuing high volumes of income-tested payments accurately, on time, and on a cost-effective basis.  1, record 36, English, - one%2Dtime%20payment%20program

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Des partenariats ont été établis avec quatre provinces en vue de l'exécution de programmes spécialisés de paiements ponctuels, comme le programme de remboursement de la Colombie-Britannique pour les coûts de l'énergie, qui ont été adaptés de façon à répondre aux besoins de chaque province. Dans le cadre de ces programmes, il fallait envoyer des volumes élevés de paiements exacts fondés sur le revenu, en temps opportun et d'une manière économique.  1, record 36, French, - programme%20sp%C3%A9cialis%C3%A9%20de%20paiements%20ponctuels

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

Exporting of merchandise previously imported on a temporary basis without payment of customs duties, after being submitted to a process or development.  2, record 37, English, - reexportation

Record number: 37, Textual support number: 1 OBS

re-export: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 37, English, - reexportation

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Exportation de marchandises préalablement importées temporairement sans paiement de droits de douane, après avoir été soumises à une certaine élaboration.  2, record 37, French, - r%C3%A9exportation

Record number: 37, Textual support number: 1 OBS

réexportation : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 37, French, - r%C3%A9exportation

Record 37,  Textual support,  Spanish

Record number: 37, Textual support number: 1 DEF

Exportación de mercancías previamente importadas temporalmente sin pago de derechos aduaneros, después de ser sometidas a una cierta elaboración.  2, record 37, Spanish, - reexportaci%C3%B3n

Record number: 37, Textual support number: 1 OBS

reexportación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 37, Spanish, - reexportaci%C3%B3n

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

The estimate of $1, 041 million for 1991-92 is on a payment basis...  2, record 38, English, - on%20a%20payment%20basis

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

L'estimation de 1 041 millions de dollars pour 1992-1993 repose sur la formule de calcul des paiements [...]  2, record 38, French, - selon%20une%20formule%20de%20calcul%20des%20paiements

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The PDS [Producer Direct Sale] spread changes because the spot price changes on a daily basis throughout the year, whereas the pool price is an average of prices across the year and for different markets. Sometimes the spot price is above the pool price, and sometimes the sport price is below the pool price. If the spot price falls below the pool price, the producer doing the PDS [Producer Direct Sale] will receive a payment from the pool.  1, record 39, English, - pool%20price

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

La Commission canadienne du blé a trois grandes fonctions : la commercialisation à comptoir unique, la mise en commun des recettes pour l'établissement d'un prix commun, et ce qu'on appelle la garantie du gouvernement.  2, record 39, French, - prix%20commun

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

The payment will be strickly on a cash-for-service basis.  1, record 40, English, - on%20a%20cash%2Dfor%2Dservice%20basis

Record 40,  Textual support,  French

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

In an interest rate swap no actual principal is exchanged either initially or at maturity, but interest payment streams of differing character are exchanged according to predetermined rules and based on an underlying notional principal amount. The three main types are : coupon swaps(or fixed rate to floating rate swaps), basis swaps(from floating rate against one reference rate to floating rate with another reference rate) and cross-currency interest rate swaps(swaps of fixed rate flows in one currency to floating rate flows in another).  3, record 41, English, - basis%20swap

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 DEF

Swap de taux d'intérêt dans lequel chacune des parties convient de payer des intérêts calculés sur la base d'un taux variable de référence, par exemple le taux LIBOR [London Interbank Offered Rate] contre le taux de rendement moyen des bons du Trésor ou des acceptations bancaires.  1, record 41, French, - swap%20variable%2Dvariable

Record number: 41, Textual support number: 1 OBS

Le terme «swap» est un anglicisme d'usage répandu dans les textes français. «Échange» a été proposé pour le remplacer dans certaines expressions par l'Association des trésoriers de banques (France).  3, record 41, French, - swap%20variable%2Dvariable

Record 41,  Textual support,  Spanish

Record number: 41, Textual support number: 1 DEF

Swap de interés en la cual lo que se permuta son las referencias sobre las que se calculan los tipos de intereses en dos deudas. Puede hacerse una permuta del MIBOR a 6 meses, contra el tipo de letras del Tesoro a 6 meses. Lo que se intercambiaría en cada momento es la diferencia entre esos dos tipos de intereses.  1, record 41, Spanish, - swap%20de%20base

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

... Departments initially charge a payment for an expenditure that is common to the whole department, to one responsibility centre or to one area of activity. Subsequently, that expenditure is reallocated on some basis to all or several of the responsibility centres in the department. An example of reallocated expenditures are telephone charges, travel and taxis.  3, record 42, English, - reallocate%20expenditures

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Diviser les dépenses qui s'appliquent à l'ensemble d'un ministère entre plusieurs centres de responsabilité au sein du ministère.  3, record 42, French, - r%C3%A9partir%20des%20d%C3%A9penses

Record number: 42, Textual support number: 1 CONT

[...] Les ministères imputent initialement à un centre de responsabilité ou à un secteur d'activité donné des dépenses qui s'appliquent à l'ensemble du ministère, comme les frais de téléphone, de voyage et de taxi. Par la suite, ils répartissent ces dépenses selon certains critères entre tous les centres de responsabilité ou plusieurs de ces centres au sein du ministère.  4, record 42, French, - r%C3%A9partir%20des%20d%C3%A9penses

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 CONT

Proponents are advised that the basis of payment for AFD [Alternate Forms of Delivery] contracted work may [include] contractor costs for work such as operation, maintenance, management and minor repairs of the assets in the building portfolio and a fee element to include such costs as contingency, overheads and profit.  2, record 43, English, - contingency

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

[la] base de paiement des travaux visée par les marchés des AFPS [autres formes de prestation de services] pourra comprendre [...] les honoraires correspondant à des coûts comme les imprévus, les frais généraux et le bénéfice.  3, record 43, French, - d%C3%A9pense%20impr%C3%A9vue

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

An official rule of the Province of Ontario used to measure the volume of felled timber as a basis for payment of Crown dues.  1, record 44, English, - Ontario%20Log%20Rule

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Règle de dendrométrie officielle de la province de l'Ontario que l'on utilise pour calculer le volume du bois abattu et en déterminer ainsi les redevances à la Couronne.  2, record 44, French, - table%20de%20cubage%20de%20l%27Ontario

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

Systems of wage payment either on the basis of time worked or the amount of work done on an individual or group incentive basis.  13, record 45, English, - wage%20plan

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Façon de calculer la rémunération due à un employé pour le travail effectué durant une période déterminée. Les systèmes de rémunération sont très nombreux, mais peuvent se ranger en trois grandes catégories: rémunération au temps, rémunération selon le volume de la production ou une combinaison quelconque de ces deux modes.  5, record 45, French, - syst%C3%A8me%20de%20r%C3%A9mun%C3%A9ration

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 DEF

Insurance covering legal costs. Does much the same job as medical insurance does for medical expenses and is mostly written on a group basis. Includes the indemnification through providing agreed legal services as well as the payment of money to compensate insured for costs.  1, record 46, English, - legal%20expense%20insurance

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 CONT

Assurance défense : Assurance ayant pour objet de défendre un assuré cité devant les tribunaux à la suite de certaines infractions, et d'assumer, généralement dans la limite d'un maximum convenu, les frais de la défense.  4, record 46, French, - assurance%20d%C3%A9fense

Record number: 46, Textual support number: 1 OBS

assurance défense : terme normalisé par l'AFNOR. Extrait de la norme NF-K001, reproduire avec l'autorisation de l'AFNOR  1, record 46, French, - assurance%20d%C3%A9fense

Record 46,  Textual support,  Spanish

Record number: 46, Textual support number: 1 DEF

Seguro [que] tiene por objeto consignar a favor del asegurado las fianzas penales que le sean exigidas por la autoridad judicial, y satisfacer los gastos procesales necesarios para la defensa del asegurado, dentro de los límites establecidos en la póliza.  1, record 46, Spanish, - seguro%20de%20defensa%20criminal

Record number: 46, Textual support number: 1 OBS

Este seguro es normalmente complementario al de responsabilidad civil derivada de accidentes de automóviles.  1, record 46, Spanish, - seguro%20de%20defensa%20criminal

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

The same wage rate applied to jobs with no consideration of sex, race or other factors not related to ability to perform the work.  2, record 47, English, - equal%20pay%20for%20equal%20work

Record number: 47, Textual support number: 1 CONT

Equal pay for equal work addresses the more overt form of discrimination in the payment of wages on the basis of sex. Equal pay for equal work involves direct comparison of jobs occupied by opposite sexes where they are the same or substantially the same.  3, record 47, English, - equal%20pay%20for%20equal%20work

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 DEF

Principe d'égalité sociale selon lequel le taux de salaire doit être fixé en tenant compte du contenu du poste et de ses exigences et non de la personne qui l'exécute de manière à éviter toute discrimination de sexe, de langue, de religion, etc.  4, record 47, French, - %C3%A0%20travail%20%C3%A9gal%2C%20salaire%20%C3%A9gal

Record number: 47, Textual support number: 1 CONT

Le concept de salaire égal pour un travail égal s'adresse à la forme la moins déguisée de discrimination en matière de rémunération d'après le sexe. Il suppose des comparaisons directes entre des emplois occupés par les sexes opposés alors que ces emplois sont les mêmes ou en grande partie les mêmes.  5, record 47, French, - %C3%A0%20travail%20%C3%A9gal%2C%20salaire%20%C3%A9gal

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

Larger companies, particularly publicly held corporations, are required to use the accrual basis of accounting. From the accrual accounting perspective, the purpose of the expenditure determines whether or not the expenditure is an expense at the time of payment. For example, if a business expends cash for office supplies, no expense occurs until the office supplies are used in business operations. The spending of cash is not the "critical event". Thus, when a business buys postage stamps, it has purchased an "asset", that is, an item that has a future potential to benefit the company. If the stamps are used to mail an invoice to a customer or supplier, then the "expense" occurs because the stamp(asset) has no further benefit for the company.  3, record 48, English, - accrual%20accounting%20perspective

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 CONT

... many corporations pay dividends to their stockholders on a quarterly basis or every three months. Such a payment is called a quarterly dividend.  2, record 49, English, - quarterly%20dividend

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

Dividende fixé et versé trimestriellement et non pour l'exercice annuel.  2, record 49, French, - dividende%20trimestriel

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 OBS

The term "turnkey contract", which is sometimes used to describe the contract signed in the context of a turnkey project, is to be avoided, for it does not refer to a type of contract.  2, record 50, English, - turnkey%20contract

Record number: 50, Textual support number: 2 OBS

Contracts may be categorized either in accordance with the basis for awarding the contract(negotiated contract, competitive-bid contract) or in accordance with the basis of payment(fixed-price contract, cost-type contract).  2, record 50, English, - turnkey%20contract

Record number: 50, Textual support number: 3 OBS

See "turnkey project".  3, record 50, English, - turnkey%20contract

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 OBS

Le terme «marché clés en main», qui est parfois utilisé pour désigner un marché conclu dans le cadre d'un projet clés en main, est à proscrire car il ne s'agit pas d'un type de marché. A cet effet, voir l'observation suivante.  1, record 50, French, - march%C3%A9%20cl%C3%A9s%20en%20main

Record number: 50, Textual support number: 2 OBS

Les marchés peuvent généralement être classés de deux façons : du point de vue du mode de passation du marché (marché sur appel d'offres, marché de gré à gré, marché par adjudication); du point du vue du mode de fixation du prix (marché à prix fixe, marché en régie).  1, record 50, French, - march%C3%A9%20cl%C3%A9s%20en%20main

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 DEF

A fixed-price contract in which payment is made on the basis of computed quantities of items of work, each being multiplied by a pre-established price.  5, record 51, English, - unit%2Dprice%20contract

Record number: 51, Textual support number: 1 OBS

In Great Britain, the term measurement contract is more frequently used.  5, record 51, English, - unit%2Dprice%20contract

Record number: 51, Textual support number: 2 OBS

unit-price contract; measurement contract : terms and definition (a) approved by the committee studying the terminology related to major project management.  6, record 51, English, - unit%2Dprice%20contract

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 DEF

Type particulier de marché à prix fixe aux termes duquel les travaux sont payés par application aux quantités exécutées de prix unitaires préalablement établis.  3, record 51, French, - march%C3%A9%20%C3%A0%20prix%20unitaires

Record number: 51, Textual support number: 2 DEF

Marché où le règlement est effectué en appliquant des prix unitaires aux quantités réellement exécutées. Les prix unitaires peuvent être soit spécialement établis pour le marché considéré (bordereau) soit basés sur ceux d'un recueil existant (série).  2, record 51, French, - march%C3%A9%20%C3%A0%20prix%20unitaires

Record number: 51, Textual support number: 1 CONT

Dans les marchés à prix unitaires, le règlement est effectué en appliquant ces prix aux quantités réellement exécutées; les prix unitaires peuvent être soit spécialement établis pour le marché considéré (bordereau), soit déterminés par référence à ceux d'un recueil existant (série).  4, record 51, French, - march%C3%A9%20%C3%A0%20prix%20unitaires

Record number: 51, Textual support number: 1 OBS

marché à prix unitaires : terme et définition (a) approuvés par le comité du Centre international GP, chargé de l'étude des termes de la gestion des grands projets.  5, record 51, French, - march%C3%A9%20%C3%A0%20prix%20unitaires

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

Detailed state of the work achieved with the corresponding prices, drawn up by the contractor when the work is finished. It is used as a basis for final payment.  1, record 52, English, - memorandum

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

Etat détaillé des ouvrages exécutés avec les prix correspondants, dressé par l'entrepreneur lorsque les travaux sont achevés. Il sert de base au règlement définitif après vérification.  3, record 52, French, - m%C3%A9moire%20de%20travaux

Record number: 52, Textual support number: 2 DEF

État détaillé d'après métré, et chiffré d'après bordereau ou série de prix, qu'un entrepreneur établit lorsque ses travaux sont exécutés, pour en demander le paiement; le mémoire désigne, dans le bâtiment, ce qui est généralement appelé une facture.  4, record 52, French, - m%C3%A9moire%20de%20travaux